401(k) enrollment booklet - ruan

That’s all it takes to enroll in the Ruan Employees’ Profit Sharing and Savings Plan

steps that

could change

your retirement 3

CP2798B

This workbook content is current as of the production date noted below. If there are any discrepancies between this information and the legal plan document, the legal plan document will govern. If the production date is older than three months or past an investment performance end, you should contact your plan sponsor or log in to

principal.com for current retirement plan and investment option information. The member companies of the Principal Financial Group® prohibit the manipulation of this workbook content. If your plan sponsor elects to provide this workbook

electronically, The Principal® is not responsible for any unauthorized changes.

04/18/2013

Congratulations! Your employer’s retirement plan includes an automatic contribution arrangement. Please refer to the notice provided by your plan sponsor for details.

Decide how much you need to save

Choose the investment options

Start saving for your retirement

It’s all about your future

Includes important information on the plan’s Qualifi ed Default Investment Alternative. See the notice located behind the Investment Option Summary.

Contact us today to fi nd out more.

principal.com1-800-547-7754

RUAN EMPLOYEES' PROFIT SHARING AND SAVINGS PLAN • (3)81756

Decide how much you need to saveThe sooner you enroll in your employer’s retirement savings plan, the sooner you start saving for your goals. In this section, we’ll help you fi gure out how much you may need to save, but fi rst there are some important things that you should know.

STEP 1 STEP 1

Start today! It’s more important than ever to save for retirement. Social Security

benefi ts aren’t likely to provide you with suffi cient income when you

stop working. That’s where your employer’s retirement savings plan

comes in. It can help you save some of the extra funds you’ll need.

It can also provide additional benefi ts that you don’t get from some other

savings accounts, such as reducing your current taxable income. Plus, if

your employer matches a portion of your contribution, it potentially can help

retirement savings grow faster (see page 4 for details).

Got a question? We’re here to help!


In Step 3 of this workbook, you will fi nd enrollment instructions and/or an enrollment form.

• If there are enrollment instructions, you may complete your enrollment online at principal.com or by calling 1-800-547-7754.

• If there is an enrollment form, you may follow the instructions throughout the workbook to complete the enrollment form.

IMPORTANT ENROLLMENT INFORMATION

2564 RUAN EMPLOYEES' PROFIT SHARING AND SAVINGS PLAN

See how easy it can be to enroll in the retirement savings plan. Simply follow

the steps in this workbook. You will be provided with

information related to enrollment decisions you need

to make starting in Step 1 with the percentage of

your pay you want to contribute. Once you’ve enrolled,

the contributions will be automatically deducted from

your pay. Your employer suggests you consider

contributing at least percent.

Compound earningsOver time, contributions inside the retirement savings

plan may grow because earnings are reinvested. Earnings

can be generated on both your original contributions

and the reinvested earnings. Generally, the longer

retirement savings remain in the plan, the greater the

compounding effect.

Benefi t of tax-deferred savingsA retirement savings plan both helps to potentially

build savings for your future and can reduce your

taxable income. This is because pre-tax contributions

to a retirement plan are generally not subject to federal

income tax until they are withdrawn.

You also defer taxation on any earnings from the pre-tax

contributions held inside the plan until they are taken

out. This can help retirement savings grow faster.

6% Contribution

NoContribution

Biweekly Pay $1,346.15 $1,346.15

Contribution $80.77 $0

Taxable Income $1,265.38 $1,346.15

Taxes (assuming 25% tax bracket)

$316.35 $336.54

Take Home Pay $949.03 $1,009.61

Tax Savings $20.19

HOW IT WORKS

The $80.77 contribution only reduced the pay by $60.58 ($1,009.61 - $949.03 = $60.58).

This chart assumes tax withholding of 25%. Individual taxpayer circumstances may vary. This is for illustrative purposes only.

Withdrawals prior to age 59½ may be subject to income tax including a 10% tax penalty and redemption costs.

Diane gets off to an early start and begins to contribute 6 percent of her pay per year right away.

Total Contribution$108,408

It’s important to start saving for retirement now. Consider the case of Diane and David, each age 35, who both earn a starting salary of $35,000 and hope to retire at age 65.

WHY TIME IS MONEY

By starting 10 years earlier, Diane’s retirement savings can end up being almost double those of David’s.

DIANE

DAVID

This chart assumes a 3.5% annual salary increase each year, a 50% employer match on a 6% salary contribution (providing an additional 3%) and an 7% return on investment, compounded biweekly. This example is for illustrative purposes only. The assumed rate of return is hypothetical and does not guarantee any future returns nor represent the return of any particular investment option.

David drags his heels and doesn’t start saving 6 percent of his pay until he has been employed for 10 years.

Total Contribution$83,772

SAVINGS IN 30 YEARS

$450K

400K

350K

300K

250K

200K

150K

100K

50K

01 10 20 30 Years

DIANE SAVES

$448,040

DAVID SAVES

$246,579

LESSON LEARNED: DON’T DELAY!

principal.com 5653

Your employer suggests you consider

contributing at least 3.0 percent.


STEP 1

Step it upLooking for a way to help you stay on track with yourretirement goals? Step up your contribution automaticallyby gradually increasing your contributions each year. Simply

select the Principal Step Ahead Retirement OptionSM

(Principal Step Ahead) on your enrollment form, or followthe enrollment instructions. It allows you to pick an amountby which you want your contributions to be increased andthe total number of years or maximum amount you want itto be stepped ahead (subject to plan limits).

If at any time you wish to change the amount you pick oropt out of Principal Step Ahead, you are free to do so.

How much will you need?The amount of income you'll need after you stopworking depends upon a number of different factorssuch as your retirement goals and level of debt.

A little can mean a lotThe good news is that your employer's retirementsavings plan makes it easier to save than you'd think.You pick an amount you want to save each payperiod, and it's contributed to the retirement planon your behalf. Chances are, for little more than theprice of a few dinners out each month, you can startworking toward your retirement savings goals.

Age 50 or above?Boost your retirement contributionsIf you're age 50 or over by the end of the calendar year,you can make catch-up contributions over specified limitswithin the IRS Code and the retirement plan, up to acertain dollar amount. For 2013, in addition to thestandard annual maximum IRS limit of $17,500, you cancontribute an extra $5,500. See your employer for details.

Roth Elective ContributionsIf you already have significant pre-tax retirement savingsand expect your retirement income to be higher than yourcurrent income, you may benefit by making Roth electivedeferral contributions.

Unlike pre-tax retirement plan contributions, Roth electivecontributions are made on an after-tax basis so they maybe withdrawn tax free. Earnings on a Roth electivecontributions account may also be withdrawn tax free

after meeting the qualified distribution requirements.*

For more information, contact a retirement specialistat 1-800-547-7754.*Withdrawals are generally tax free after a participant reaches 59½, disability ordeath and must be taken at least five years after the first Roth elective contributionis made.

Automatic IncreaseYour retirement plan contribution rate may bescheduled to automatically increase. Please refer to theautomatic contribution notice provided by your plansponsor for details.

WHERE SHOULD I START?When deciding the percentage of your pay you want to save, you may wish to choose one of the following options:

Your employer’s retirement plan includes an

automatic contribution arrangement. Please

refer to the notice provided by your plan

sponsor for details.

THE AMOUNT YOU HAVE BEEN AUTOMATICALLY ENROLLED AT

1

Enter the percentage you calculated: %

Many people need about 85 percent of their pre-

retirement income to maintain their current lifestyle

after they stop working. To calculate the percentage of

your current income to help you meetyour goal, turn

to the Retirement Savings Worksheet at the back

of this workbook. Then, for quick reference, record

this percentage on the line below.

AN AMOUNT TO HELP GENERATE THE INCOME YOU’LL NEED IN RETIREMENT

5

Need help? We have tools and resources that can help you determine an amount to save for retirement.

2

4

A common misconception many people have is

that they don’t earn enough to start saving for their

retirement. But the important thing to consider is to

start saving at least a small percentage of your pay as

soon as possible. If you can’t afford to contribute as

much as you’d like right away, don’t worry. You can opt

to increase the rate at which you save in the future. The

table on the right shows some examples of how various

contributions could impact a biweekly pay.

THE ESTIMATED IMPACT ON YOUR TAKE-HOME PAY

Enter the estimated percentage you can afford to save: %

3

It’s wise to start by considering your employer’s match

when making your contribution decision. As indicated

by our chart on the previous page, contributing at

least enough to take full advantage of the employer

matching contribution can help make a difference to

your overall retirement savings.

THE PERCENTAGE YOUR EMPLOYER WILL MATCH

Write the percentage of your pay you wish to contribute on your enrollment form, or follow the enrollment instructions.


Your employer suggests you consider the

contribution rate below. Upon enrollment, you

may wish to start with this amount, or you may

choose to change this percentage.

THE AMOUNT YOU MAY WANT TO CONSIDER

*America Rebuilds Research with Financial Advisors, June 2011, conducted by Harris Interactive on behalf of the Principal Financial Group®. When looking at all responses in the survey, the median is the middle of the responses given.

In a recent survey, the median response from fi nancial professionals was that individuals need to save approximately

15% of their pay, including employer contributions (if applicable), to have enough income during retirement,

assuming they begin saving for retirement early in their careers.*

Current Annual Salary

Salary Contribution4% 6% 8% 10% 12%

$20,000 $23 $35 $46 $58 $69

$30,000 $35 $52 $69 $87 $104

$40,000 $46 $69 $92 $115 $138

$60,000 $69 $104 $138 $173 $208

$80,000 $92 $138 $185 $231 $277

$100,000 $115 $173 $231 $288 $346

Participant is paid biweekly (26 times a year). This chart assumes tax withholding of 25%. Individual taxpayer circumstances may vary. Reduced

take-home pay per pay period is accurate for the initial year and would change based on participant’s annual pay. This is for illustrative purposes only.

principal.com 5675

You may want to consider: 3.0%

Your employer will provide you with a

50% match up to a 6% contribution.

Choose theinvestment optionsIt’s easier than you think! In this section, we’ll provide you with access to information you need to help elect investment options that are available through your employer’s retirement plan.

STEP 2 STEP 2

If you don’t elect an investment option, then contributions will default

to the plan’s Qualifi ed Default Investment Alternative (QDIA) selected

by your employer. Please see the QDIA notice located behind the

Investment Option Summary.

What’s your investment style?Before electing specifi c investment options, it’s important to carefully

consider how actively involved you want to be when it comes to

managing the asset allocation of the retirement savings account.

Refer to the enrollment form or Investment Option Summary for

information on specifi c investment options that can help meet your

personal retirement savings goals.

Got a question? We’re here to help!



Taking the quiz on the following page can help you choose an investment strategy that

corresponds to your quiz results.*

LEARN MORE ABOUT YOUR INVESTOR STYLE

Uncertain about which investment options to choose? This workbook contains information that

can help you develop an investment strategy.

WHAT KIND OF INVESTOR ARE YOU?

• You may want a faster way to

start investing now.

• You want asset

allocation assistance.

• You prefer to build your

own portfolio.

• You enjoy monitoring your

own investment options.

— OR —

*Please keep in mind that this information is a guideline and for educational purposes only. It isn’t intended to tell you how to invest.

Read the “Choose Your Own Asset Allocation” pages in the workbook to learn more about some

of the key principles of investing.

You have the freedom to elect from a wide range of investment options. Refer to

your enrollment form and Investment Option Summary for detailed information.

See the Investment Option Summary and Qualifi ed Default Investment Alternative Notice for detailed information

on the investment option your employer has elected for the plan’s default investment option.

principal.com 5697

Determine your investor profi leSpreading your retirement plan contributions across different investment categories can help to balance your risk and

potential return. Take the following quiz to help you choose a strategy suited to your personal situation. Check the

boxes that most apply to you.

How would you respond to the following statement?

Protecting retirement savings from loss is more important

to me than earning high returns.

Strongly agree .................................................... 0 points

Agree .................................................................. 4 points

Risk and return are equally important .................. 7 points

Disagree ............................................................ 10 points

Strongly disagree .............................................. 13 points

Which of the following statements best describes you?

I feel most comfortable with investment options that earn

consistent but lower returns year-to-year. I prefer to take as

little risk as possible. ............................................ 0 points

I am willing to withstand some ups and downs in the value

of my portfolio, but I prefer to be invested in less risky

investment options that reduce the chance of large losses.

........................................................................... 5 points

I want high investment option returns and am willing to

accept a moderate level of risk and the potential for

occasional short-term losses. ............................... 9 points

I want high investment option returns and am willing to

accept a higher degree of risk over a longer period of time.

This may result in more frequent swings in the value of my

portfolio. ........................................................... 13 points

How much the value of a portfolio rises and falls is

called volatility. Which of the following best describes

how you feel about the amount of volatility you are

willing to accept?

Considerable — My main goal is to earn high returns over

time, and I can accept periods of large losses

to do so. ........................................................... 12 points

Some — I would like to earn higher returns over time and

can accept an occasional large downturn in the value of

my portfolio. ....................................................... 6 points

Little — I would rather have small returns than risk losing

any retirement savings. ....................................... 0 points

How do you feel about the rate of infl ation and the

effect it may have on retirement income?

I would like investment earnings to keep up with the rate

of infl ation, but I don’t want to take chances losing

retirement savings. .............................................. 0 points

While accepting a low level of risk, my main goal is to

earn slightly more than infl ation. ......................... 4 points

My main goal is to increase the value of my retirement

savings at a pace moderately greater than the rate of

infl ation. Therefore, I am willing to accept short-term

losses associated with more moderate investment

options. .............................................................. 8 points

I want my retirement savings to earn signifi cantly more

than the rate of infl ation over the long run even though

there’s a greater risk the investment options may lose

value in the short- to intermediate-term. ........... 12 points

The table below shows how much the value of $20,000

contributed in retirement plan investment options may

go up or down in value over three years. Which portfolio

would make you feel the most comfortable?

Possible 3-Year Return

Possible 3-Year Loss

Portfolio A

Gain of $1,600 (8% of the value)

Loss of $3,200(16% of the value) ...13 points

Portfolio B

Gain of $1,400(7% of the value)

Loss of $2,200(11% of the value) .....9 points

Portfolio C


Loss of $1,600(8% of the value) .....5 points

Portfolio D


Loss of $900(4.5% of the value) .....0 points

STEP 2 STEP 2


If there is potential for higher returns, I am comfortable

with investment options that may frequently experience

large declines in value even if these frequent and large

declines are experienced at an unexpected time, such

as when I’m preparing to retire.

Strongly disagree ................................................ 0 points

Disagree .............................................................. 4 points

Agree .................................................................. 8 points

Strongly agree ................................................... 12 points

Sometimes investment losses are long term, and

sometimes they are short-lived. How might you respond

when you experience investment option losses?

I would move all of the retirement savings to

a more conservative investment option if they

suffered substantial declines over a three-month

time period. ........................................................ 0 points

Although declines in investment option

value make me uncomfortable, I would wait

nine months to a year before adjusting the

investment strategy. ............................................ 6 points

Even if the value of my retirement savings went

down over several years, I would continue to follow

my long-term investment strategy and not adjust

my portfolio. ..................................................... 12 points

Suppose you invested $5,000 this year with the intention

of keeping the investment option for 10 years. If this

investment option lost value during the fi rst year, at what

value of your initial $5,000 investment would you sell and

move to a more stable investment option?

$4,750 ................................................................ 0 points

$4,500 ................................................................ 4 points

$4,250 ................................................................ 7 points

$4,000 or less ................................................... 10 points

I would not sell ................................................. 13 points

NEXT, DETERMINE YOUR YEARS TO RETIREMENT

Subtract your current age from the age you plan to be when you retire to determine your Years to Retirement.

Your expected retirement age*:

MINUS — Your current age:

EQUALS = Years to Retirement:

* Enter this number on the enrollment form or follow the enrollment instructions toward the back of the workbook.

Take note of the results of the quiz. The results can help you decide how to invest as you work your way through the workbook.

Please keep in mind that this information is just a guideline and for educational purposes — it isn’t intended to tell you how to invest.

NOW, ADD UP YOUR POINTS

Your total points determine your

Risk Tolerance Score.TOTAL POINTS

Following an asset allocation model does not assure a profi t or guarantee that a participant will not incur a loss. Performance of the individual models may fl uctuate and will be infl uenced by many factors. In applying particular asset allocation models to their individual situations, participants or benefi ciaries should consider their other assets, income and investments (e.g., equity in a home, IRA investments, savings accounts, and interests in other qualifi ed and nonqualifi ed plans) in addition to their interests in the plan.

© 2012 Ibbotson Associates. All rights reserved. This quiz is provided as guidance only; it isn’t intended to tell you how to invest. Investors should consult with their fi nancial professional about their responses to this quiz and other relevant factors that they should consider before making an investment decision. Be sure to complete the quiz periodically to make sure that the investment choice(s) you elected continues to match your risk profi le. The quiz is made available through a license agreement with the Principal Financial Group®. In no way does your use of the quiz establish a relationship (including advisory relationship) between you and Ibbotson Associates nor is Ibbotson responsible for mapping or identifying a specifi c investment choice(s) that may be appropriate for your risk profi le. Find the quiz online at principal.com/investorquiz. Past performance does not guarantee future results.

principal.com 56119

Choose Your Own Asset AllocationThe retirement savings plan enables you to control your own

investment option elections. This section can provide some

helpful background to get you started.

First, it’s important to have a solid understanding of the

key principles of investing. Among the most important

concepts are risk, asset allocation and diversifi cation. Here

is a review of these principles with several asset allocation

models to consider.

RiskThe fi rst basic concept of investment decisions is risk.

You should consider the following types of risk:

Investment risk, also called volatility, is the chance you

take on how much an investment option will go up or

down in value, especially over shorter periods of time. Every

investment option involves some risk. While past performance

is no guarantee of future results, greater returns have come

from higher-risk investment options. On the other hand,

lower-risk options generally produce lower rates of return.

Infl ation risk is the risk that retirement savings may not keep

up with the rate of infl ation. This means over time, the same

amount of retirement funds will purchase less in the future.

Asset allocationAsset allocation is the practice of having a mix of different

asset classes and investment options within an investment

portfolio. The majority of the investment options in the

retirement savings plan fall into fi ve asset classes that range

from lower-risk to higher-risk: Short-Term Fixed Income,

Fixed Income, Large U.S. Equity, Small/Mid U.S. Equity and

International Equity. Generally, asset classes with lower levels

of risk usually offer a lower potential for growth. Meanwhile,

asset classes with higher levels of risk typically offer more

potential for growth.

These characteristics — potential risk and return — are

taken into account when planning an appropriate asset

Short-Term Fixed Income This asset class is generally composed of short-term, fi xed-income

investment options that are largely liquid and are designed to not lose much value. These investment options may include stable value, money market, short-term bond, and guaranteed interest accounts. They are considered to be among the least risky forms of investment options. However, they typically have a lower rate of return than equities or longer-term fi xed income investment options over long periods of time. Depending on the objectives of the investment options, they may experience price fl uctuations and may lose value.

Fixed Income This asset class is generally composed of investment options that

invest in bonds, or debt of a company or government entity (including U.S. and Non-U.S.). It may also include real estate investment options that directly own property. These investment options typically carry more risk than short-term fi xed income investment options (including, for real estate investment options, liquidity risk), but less overall risk than equities. All investment options in this category have the potential to lose value.

Large U.S. Equity This asset class is generally composed of investment options that

invest in stocks, or shares of ownership in large, well-established, U.S. companies. These investment options typically carry more risk than fi xed income investment options but have the potential for higher returns over longer time periods. They may be an appropriate choice for long-term investors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

Small/Mid U.S. Equity This asset class is generally composed of investment options that

invest in stocks, or shares of ownership in small- to medium-sized U.S. companies. These investment options typically carry more risk than larger U.S. equity investment options but have the potential for higher returns. They may be an appropriate choice for long-term investors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

International Equity This asset class is composed of investment options that invest in

stocks, or shares of ownership in companies with their principal place of business or offi ce outside the United States. These investment options often carry more risk than U.S. equity investment options but may have the potential for higher returns. They may be an appropriate choice for long-term investors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

HIGHER RISK/RETURN

LOWER RISK/RETURN

Short-Term Fixed Income

Fixed Income

Large U.S. Equity

Small/Mid U.S. Equity

International Equity

ASSET CLASS CATEGORIES

allocation for individual investors. Through asset allocation, you

generally can achieve an overall level of risk with which you are

comfortable. That’s because of diversifi cation, one of the most

important investment strategies.

DO-IT-MYSELF INVESTMENT CHOICES


STEP 2

principal.com 561311

5% 5%

10%

35%

45%

11%

11%

18%

28%

32%

17%

18%

19%

21%

25%

9%

11%

24%

24%

32%

30%

31%

39%

Start saving for your retirementIn STEP 1, you determined the percentage of your pay you wish to start saving. In STEP 2, you decided on an investment strategy for retirement savings. Now you’re ready to enroll.

STEP 3 STEP 3

Help secure your futureTo enroll in the plan, follow the instructions on the next page. As

a participant of your employer’s retirement savings plan, you may

feel comfortable knowing you’re taking a step toward a more secure

fi nancial future. Our goal is to make planning for your retirement an

easier process. And when you’re ready to retire, we have the products

and experience to help meet your retirement needs.

In STEP 3, fi nd out how the Principal Financial Group® can provide

you with the ongoing support you need.


Enroll today in your organization’s retirement plan quickly and easily by

visiting principal.com or calling 1-800-547-7754.

ENROLLMENT INSTRUCTIONS

ESTABLISH YOUR USERNAME AND PASSWORD1

• Under Account Login, select PERSONAL as the login type, and click GO.

• Click the ESTABLISH YOUR USERNAME AND

PASSWORD link.

• Enter your SOCIAL SECURITY NUMBER and the ACCOUNT/CONTRACT NUMBER:

• Verify your identity, create your username and password, enter your email address, and select and answer your online security questions.

CHOOSE YOUR CONTRIBUTION AMOUNT3

• Click the ENROLL NOW link.

• Follow the prompts to choose your contribution percentage, and click SAVE AND CONTINUE.

ELECT INVESTMENT OPTIONS4

• Follow the prompts to choose your investment direction, and click SAVE AND CONTINUE.

REVIEW AND SUBMIT5

• Review the elections you made.

• If everything is correct, click the confi rmation box, then click SUBMIT.

DESIGNATE YOUR BENEFICIARY6

• Select the DESIGNATE YOUR BENEFICIARY link on the CONFIRMATION PAGE.

• Follow the prompts to elect your benefi ciary, then click SUBMIT.

IT’S EASY TO MAKE CHANGES

If at any time you would like to make

changes to this retirement account, simply

log on to principal.com.

You’ll be able to choose from a wide array

of actions, from electing future investment

options to changing the amount you

contribute to the plan.

Or, to make your changes over the

telephone, call our automated phone system

at 1-800-547-7754.

ONLINE INSTRUCTIONS

You can also enroll over the phone. Simply call

1-800-547-7754 to reach our automated

phone system, or talk to one of our

retirement specialists.

Give us a call ...

SET YOUR LOGIN IMAGE AND PHRASE2

• Log back in to PRINCIPAL.COM.

• Follow the prompts to choose a login image and phrase.


381756.

56171504.18.2013 144656 Enrollment Form - Page 1 of 5

RUAN EMPLOYEES' PROFIT SHARINGAND SAVINGS PLANPrincipal Life Insurance CompanyDes Moines, IA 50306-9394

Enrollment FormContract/Plan ID Number (3)81756

CTD01321

The retirement plan includes an automatic contribution arrangement.Please refer to the notice provided to you by your plan sponsor for details.

My Personal Information (please print with black ink)

Name (Last) (First) (MI) Phone Number

( ) -

Street Address Email Address

City State Zip Country Gender

q Male q Female

Social Security Number Date of Birth Marital Status

- - / / q Single q Married

Expected Retirement Age Original Date of Employment

/ /NOTE: The email address you submit willbe used for services provided by the Principal

If you were rehired, Date of Termination Date of RehireFinancial Group ®, unless otherwise elected. Wewill not provide your email to third parties.

complete these dates: / / / /For more information, see your privacy policyat principal.com.

Rollover Funds q YES! Tell me how The Principal can help me roll over retirement savings from u Complete if you would like to

consolidate retirement savings.a previous employer's retirement plan. Please call me at ( _____ ) ______ - ________to discuss my options. The best time to call is ______ a.m. ______ p.m. My estimatedrollover balance is $ __________________________.

To learn about rollover opportunities now, call The Principal at 1-800-547-7754, Monday – Friday, 7 a.m. - 9 p.m. CT.

My ContributionsTake advantage of your employer's match! (pick one)

q I elect to contribute 3.0% of my current and future pay per pay period. (My employer’s suggested contribution. Contributionelection applies to regular pay and any bonus pay.)

q I elect to contribute ______% (1% to 100%) of my current and future pay per pay period before taxes, and/or I elect tocontribute ______% (1% to 100%) after taxes as Roth elective deferral contributions.

q I am already enrolled, but I want to change my contribution to _____% (1% to 100%) of my current and future pay per payperiod.

q I choose not to contribute to the retirement plan at this time.


Enrollment Form Contract/Plan ID Number (3)81756

My ContributionsDo Not Delete

Principal Step Ahead Retirement Option SM

(optional, but may help you stay on track)

In addition to electing to contribute a portion of my current and future pay per pay period, I would also like to automaticallyincrease my contribution amount each year with Principal Step Ahead. I may opt out or change the step ahead increase rateat any time.

q Step ahead my pre-tax salary deferral contribution by ______% each year for the next ______ years OR until mycontribution totals _______%.

Step ahead my after-tax Roth Elective deferral contribution by ______% each year for the next ______ years OR until mycontribution totals _______%.

This increase – or step ahead – will be initiated each 07/01 or the next date allowed by the plan.

My Investment ChoicesDo Not Delete

Please elect YOUR CHOICE by checking the box and completing the applicable information for the choice.(If you are already enrolled and want to make changes to how future contributions are directed, visit principal.com or call 1-800-547-7754.)

do not delete

Choose your own asset allocationq I elect the following investment options (enter percentages below.)

(Please refer to the Investment Option Summary for more information.)

NEWCONTRIBUTIONS

do not delete

Short-Term Fixed IncomeGuaranteed Interest Accounts/Investments(Choose up to 2)

Fixed Income Guaranteed Option %do not delete

Fixed IncomeLoomis Sayles & Company

Loomis Sayles Strategic Income Y Fund %

PIMCOPIMCO Total Return Instl Fund %

Principal Real Estate InvU.S. Property Sep Acct A

Withdrawal requests from the U.S. Property Separate Account may bedelayed.* %

do not delete

Balanced/Asset AllocationT. Rowe Price Associates, Inc.

T. Rowe Price Retirement Income Advisor Fund %

T. Rowe Price Retirement 2005 Advisor Fund %











Contract/Plan ID Number (3)81756 Enrollment Form

My Investment ChoicesNEW

CONTRIBUTIONS

T. Rowe Price Retirement 2055 Advisor Fund %do not delete

Large U.S. EquityBlackRock Advisors, LLC

BlackRock Equity Dividend I Fund %

Principal Global InvestorsLargeCap S&P 500 Index Separate Account A %

Wells Fargo Fund ManagementWells Fargo Advantage Large Cap Growth I Fund %

do not delete

Small/Mid U.S. EquityEagle Asset Management

Eagle Small Cap Growth R5 Fund %

Goldman Sachs Asset MgtGoldman Sachs Small Cap Value Inst Fund %

JP Morgan Investment Mgmt Inc.JP Morgan Mid Cap Value Instl Fund %

Munder Mutual FundsMunder Mid-Cap Core Growth Y Fund %

Principal Global InvestorsMidCap S&P 400 Index Separate Account A %

SmallCap S&P 600 Index Separate Account A %do not delete

International EquityAllianz Global Inv Fund Mgmt

AllianzGI NFJ International Value Instl Fund %

Columbia Management AdvisorsColumbia Acorn International Z Fund %

InvescoInvesco International Growth R5 Fund %

OppenheimerFunds, Inc.Oppenheimer Developing Markets Y Fund %

Vanguard GroupVanguard Total Intl Stock Index Signal Fund %

do not delete

OtherPIMCO

PIMCO Commodity Real Return Strategy Instl Fund %do not delete

TOTAL of all lines: 100 %

Your investment election will be effective when it is received in the Corporate Center of The Principal by the close of market.Forms received after the close of market will be processed on the next open market date. If no investment election is received, orcontributions are received prior to your investment election, contributions will be directed according to the plan's defaultinvestment option(s).

u If you’ve completed this section, move ahead to My Signature!


Enrollment Form Contract/Plan ID Number (3)81756

My Signature Please sign, then give this completed form to your benefits representative.

This agreement applies to amounts earned until changed by me in writing. I understand my plan sponsor may reduce mycontributions only when required to meet certain plan limits. I will review all statements regularly and report any discrepancyto The Principal immediately.

Signature Date

X _____________________________________________________ _______ /______

562119

Disclosures


Contract/Plan ID Number (3)81756 Enrollment Form

A For more information about this investment option, including the full name of the Separate Account, please visit principal.com or call1-800-547-7754 for assistance from a retirement specialist.

Your plan sponsor has chosen to make available to you all of the investment options listed on this enrollment form.

Insurance products and plan administrative services are provided by Principal Life Insurance Company, a member of the PrincipalFinancial Group® (The Principal®), Des Moines, IA 50392.

* If you elect to contribute funds into the Principal U.S. Property Separate Account (Separate Account) you may not be able toimmediately withdraw funds. We may implement a pre-existing contractual limitation in the group annuity contract, which willallow us to manage the Separate Account and satisfy withdrawal requests over time and fairly among all those who request awithdrawal.

Please log in to principal.com for more details.

Information in this enrollment form/worksheet should not be construed as investment advice.

This workbook content is current as of the production date noted below. If there are any discrepancies between this information andthe legal plan document, the legal plan document will govern. If the production date is older than six months, you should contactyour plan sponsor or log in to principal.com for current retirement plan and investment option information. The member companiesof the Principal Financial Group® prohibit the manipulation of this workbook content. If your plan sponsor elects to provide thisworkbook electronically, The Principal® is not responsible for any unauthorized changes.

562321

Personal Information (please print with black ink)

Name (Last) (First) (MI) Social Security Number

_____________________________________ _______________________________ ________ ________ - _______ - __________Address Phone Number

_______________________________________________________________________________ (_______) ______ - __________

City State Zip Email Address

____________________________________________________ _______ ____________ _________________________________

Company

__________________________________________________________________________

My Beneficiary Choices (pick one)

q Choice A: Single Participant (includes widowed, divorced or legally separated)

I am not married and designate the individual(s) named on Page 2 of this form to receive death benefits from the plan. I understand if Imarry, this designation is void one year after my marriage (some plans specify a shorter period).Note: If changing your beneficiary due to a legal separation or divorce, you must attach a copy of the court decree.

q Choice B: Married with Spouse as Sole Beneficiary (spouse’s signature is not required)I am married and designate my spouse named on Page 2 of this form to receive all death benefits from the plan/contract.

q Choice C: Married with Spouse Not as Sole Primary Beneficiary [Spouse’s signature REQUIRED — reviewthe Qualified Preretirement Survivor Annuity (QPSA) consent at the end of this form.]

I am married and designate the individual(s) named on Page 2 of this form to receive death benefits in accordance with the planprovisions. Note: If you are married and do not name your spouse as the sole primary beneficiary, your spouse must sign the consentbelow. The signature must be witnessed by a plan representative or notary public. If you are younger than age 35, your spouse mustagain consent to this in writing at the start of the plan year in which you reach age 35 for this designation to remain effect.Notice to spouse: In signing, you are also verifying that you have read the QPSA notice and consent on the last page of this form.

q By checking this box, I agree only to the beneficiary designation on this form. My spouse cannot change the beneficiary without my consent.Spouse’s Signature (must be witnessed by plan representative or notary public) Date

X______________________________________________________________________________ _______ / _______ / ________ The spouse appeared before me Plan Representative or Dateand signed the consent on: Notary Public Signature

_______ / _______ / ________ X_________________________________________________ _______ / _______ / ________

q (Check if applicable) I certify that my spouse cannot be located to sign this consent. I will notify the plan sponsor if my spouse islocated. Note: If your spouse cannot be located, check this box and have it witnessed by the plan representative. It must be established to the satisfaction of the plan representative that your spouse cannot be located.

I certify that spousal consent cannot be obtained because spouse cannot be located.Plan Representative Signature Date

X_______________________________________________________________________________ _______ / _______ / ________

RUAN EMPLOYEES' PROFIT SHARINGAND SAVINGS PLANPrincipal Life Insurance CompanyDes Moines, IA 50306-9394

Beneficiary FormRetirement Plan Beneficiary

Designation

Follow these steps to name your beneficiary(ies): 1) Complete the Personal Information section.2) Select one of the beneficiary choices (Choice A, Choice B, or Choice C). See Page 3 for moredetailed instructions and examples. 3) Name your beneficiary(ies) on Page 2. 4) Sign the form at thebottom of Page 2. 5) Return the beneficiary form to Principal Life Insurance Company and keep acopy for your records.

Contract/Plan ID Number (3)81756CTD01304

04.18.2013 144656 Beneficiary Form - Page 1 of 4

225624

Beneficiary Form


Name ChangeChange my name from: Change my name to: Date

____________________________________ _______________________________ ____ /____ / _______

Reason: qMarried q Divorced - must attach divorce decree

qOther - provide reason: _____________________

My SignatureThis designation revokes all prior designations made under the retirement plan.

My Signature (Required) Date

X_______________________________________________________ ______ / ______ / ______ UNDER THE PENALTIES OF PERJURY, I certify by my signature that all of the information on this beneficiary designation form istrue, current and complete.

Contract/Plan ID Number (3)81756

Naming My Beneficiary(ies)Before completing, please read the instructions, examples and Qualified Preretirement Survivor Annuity notice information on this form.You may name one or more primary and/or contingent beneficiaries. If you need more space to name beneficiaries, please attach aseparate list that you have signed and dated. Note: Unless otherwise provided, if two or more beneficiaries are named, the proceedsshall be paid to the named beneficiaries, or to the survivor or survivors, in equal shares.

Name (primary beneficiary[ies]) Date of Birth Relationship Social Security Number Percent

______________________________ ___/___/_____ ___________ ______- ____ - ________ _______Address City State ZIP

_______________________________________ ___________________________ _____ ___________

Name (primary beneficiary[ies]) Date of Birth Relationship Social Security Number Percent


_______________________________________ ___________________________ _____ ___________

If primary beneficiary(ies) is not living, pay death benefits to:In most circumstances, your contingent beneficiary(ies) will only receive a death benefit if the primary beneficiary predeceases youand the death benefit has not been paid in full.

Name (contingent beneficiary[ies]) Date of Birth Relationship Social Security Number Percent


_______________________________________ ___________________________ _____ __________

Name (contingent beneficiary[ies]) Date of Birth Relationship Social Security Number Percent


_______________________________________ ___________________________ _____ __________

562523

Beneficiary Form


InstructionsRead carefully before completing this form. To be sure death benefits are paid as you wish, follow these guidelines:

Use Choice A If you are not married.NO DELETE

Use Choice B If you are married and want all death benefits from the plan paid to your spouse. Your spouse does not haveto sign the form.

NO DELETE

Use Choice C If you are married and want death benefits paid to someone other than your spouse, in addition to yourspouse, or to a trust or estate. Your spouse must sign the spouse's consent on this form. Thissignature must be witnessed by a plan representative or notary public.

You may name one or more contingent beneficiaries. If you need more space to name beneficiaries, please attach a separatelist that you have signed and dated.

Be sure you sign and date the form. Keep a copy of this form for your records. Return the original to your plan sponsor. Ifyou do not date the form, the designation will become effective the day it's received by your plan sponsor or Principal Life InsuranceCompany depending upon plan provisions.

If your marital status changes, review your beneficiary designation to be sure it meets these requirements. If your name changes,complete the Name Change section of this form.


Examples of Naming BeneficiariesBe sure to use given names such as “Mary M. Doe,” not “Mrs. John Doe,” and include the address and relationship of the beneficiaryor beneficiaries to the participant. The following examples may be helpful to you:

Name Relationship Social Security Number Address Amount/Percent

One Primary Beneficiary Mary M. Doe Sister ###-##-#### XXXXXXXXXXX 100%

Two Primary Beneficiaries Jane J. Doe Mother ###-##-#### XXXXXXXXXXX 50%John J. Doe Father ###-##-#### XXXXXXXXXXX 50%

or to the survivor

One Primary Beneficiary Jane J. Doe Wife ###-##-#### XXXXXXXXXXX 100%and One Contingent if living; otherwise

to John J. Doe Son ###-##-#### XXXXXXXXXXX 100%

Estate My Estate 100%

Trust ABC Bank and Trustee or successor in trust under XXXXXXXXXXX 100%Trust Co. (Trust Name) established (Date of Trust

Agreement)

Testamentary Trust John J. Doe/ Trust created by the Last Will and XXXXXXXXXXX 100%(Trust established within ABC Bank Testament of the participantthe participant's will)

Children & Grandchildren John J. Doe Son ###-##-#### XXXXXXXXXXX 33.4%(if beneficiary is a minor, Jane J. Doe Daughter ###-##-#### XXXXXXXXXXX 33.3%use sample wording William J. Doe Son ###-##-#### XXXXXXXXXXX 33.3%shown below) If any of my children predecease me, the surviving children of any such child shall receive in equal

portions the share their parent would have received, if living. If no child of a deceased child survives,the share of that child of mine shall go to the survivor or survivors of my children, equally.

Minor Children John J. Doe, son, and Jane J. Doe, daughter, equally, or to the survivor. However, if any proceeds(custodian for minor) become payable to a beneficiary who is a minor as defined in the Iowa Uniform Transfers to Minors Act

(UTMA), such proceeds shall be paid to Frank Doe as custodian for John Doe under the Iowa UTMA,and Frank Doe as custodian for Jane Doe under the Iowa UTMA.

245626

Qualified Preretirement Survivor Annuity (QPSA) NoticeIf your spouse has a vested account in a retirement plan, federal law requires that you receive a special death benefit if your spouse dies before beginning to receive retirement benefits (or, if earlier, before the beginning of the period for which the retirement benefits are paid).

If you have been married to your spouse for at least one year (some plans may specify a shorter time period), you have the right to receive this payment for your life beginning after your spouse dies. The special death benefit is often called a qualified preretirement survivor annuity (QPSA). This death benefit will automatically be paid in a lump sum rather than as a QPSA if the value of the death benefit is $5,000* or less.

If the lump-sum value of the death benefit is greater than $5,000, the death benefit will be paid in the form of a QPSA. Other options may be available. The actual amount of the QPSA benefit will vary depending on the vested account balance, your age and the cost to purchase the benefit.

Your right to the QPSA benefit provided by federal law cannot be taken away unless you agree to give up that benefit. If you agree, your spouse can choose to have all or part of the death benefits paid to someone else. The person your spouse chooses to receive the death benefit is usually called the beneficiary. As an example, if you agree, your spouse can have the death benefit paid to his or her children instead of you.

Example: Pat and Robin Doe agree that Robin will not receive the QPSA benefit. Pat and Robin also decide that half of the death benefit that is paid from Pat's vested account will be paid to Robin, and half of the death benefit will be paid to Pat and Robin's child, Chris. The total death benefit is $200 per month. After Pat dies, the plan will pay $100 a month to Robin for the rest of Robin's life. Chris will also receive payments from the plan as long as he lives. Chris will receive less than $100 a month because Chris, being younger than Robin, is expected to receive payments over a longer period.

Your choice to give up the QPSA benefit must be voluntary. It is your personal decision if you want to give up the right. If you sign this agreement, your spouse can choose the beneficiary who will receive the death benefit without telling you and without getting your agreement. Your spouse canchange the beneficiary at any time before he or she begins receiving benefits or dies. You have the right to agree to allow your spouse to select only aparticular beneficiary. If you want to allow your spouse to select only a particular beneficiary, check the box in Choice C under My Beneficiary Choices section, which will limit the beneficiary choice to the one designated on this form.

You can agree to give up all or part of the QPSA benefit. If you do so, the plan will pay you the part of the benefit you did not give up, and pay the remaining part of the benefit to the person or persons selected by your spouse.You can change your mind with respect to giving up your right to the QPSA benefit until the date your spouse dies. After that date, you cannot change this agreement. If you change your mind, you must notify the plan administrator in writing that you want to revoke the consent you give on this form.

You may lose your right to the QPSA benefit if your spouse and you become legally separated or divorced even if you do not sign this agreement. However, if you become legally separated or divorced, you might be able to get a special court order called a qualified domestic relations order (QDRO) that specifically protects your rights to receive the QPSA benefit or that gives you other benefits under this plan. If you are thinking about separating or getting a divorce, you should get legal advice on your rights to benefits from the plan.

QPSA Spousal Consent and AgreementI understand that I have a right to a QPSA benefit from my spouse's retirement account (see prior section for explanation of QPSAbenefit) if my spouse dies prior to receiving retirement benefits — or if earlier, before the beginning of the period for which theretirement benefits are paid. I also understand that if the value of the QPSA benefit is $5,000* or less, the plan will pay the benefit to mein one lump-sum payment.

I agree to give up my right to the QPSA death benefit and to allow my spouse to choose another beneficiary to receive some or all of thatbenefit. I understand that by signing this agreement, my spouse can choose any beneficiary without telling me and without my consentagreement unless I limit my spouse's choice to the particular beneficiary by checking the appropriate box in the My Beneficiary Choicessection of this form. If I do not check this box, I understand that my spouse can change the beneficiary at any time before retirementbenefits begin without telling me and without getting my approval.

I understand I do not have to sign this agreement. I am signing this agreement voluntarily. If I do not sign this agreement, I will receivethe QPSA benefit if my spouse dies before beginning to receive retirement benefits – or, if earlier, before the beginning of the period forwhich the retirement benefits are paid. I understand that if the value of the QPSA benefit is $5,000* or less, the plan will pay the benefitto me in one lump-sum payment.

Insurance products and plan administrative services are provided by Principal Life Insurance Company, a member of the PrincipalFinancial Group®, Des Moines, IA 50392.

* Your plan can specify a lower dollar amount.

Beneficiary Form Contract/Plan ID Number (3)81756


562725

Rollover FormContract/Plan ID Number (3)81756

CTD01314

RUAN EMPLOYEES' PROFIT SHARING ANDSAVINGS PLANPrincipal Life Insurance CompanyDes Moines, IA 50306-9394

04.18.2013 144656 Rollover Form - Page 1 of 4

Instructions: Complete all numbered steps on this form to combine balances from previousemployer's plan or Individual Retirement Account (IRA) with the current plan.NOTE: Be sure to obtain all the signatures required on the form. The rollover cannot beprocessed without the appropriate signatures.

å Personal Information (please print with black ink)

Name (Last) (First) (MI) q Single q Male

q Married q Female ______________________________________ _________________________ ________

Address Social Security Number

___________________________________________________________________________ ________ - _______ - _________

City State Zip Country Phone Number

______________________________________________ _______ _________ ________ (_______) _______ - _________

Company Email Address

______________________________________________________ _________________________________________________

Date of Birth Date of Hire NOTE: The email address you submit will be used for all services provided by The Principal Financial Group®. We will not provide your email to third parties. For more information, see our privacy policy at principal.com.

_______ /_______ /_________ _______ /_______ /_________

ç Request Rollover Funds From Prior Financial InstitutionContact the financial institution that currently holds your retirement funds to request a rollover:Instruct them to complete the rollover check as follows:

Checks must be made payable to:

Principal Life Insurance CompanyFBO: Your NameContract/Plan ID Number (3)81756

Check must be mailed to:

The Principal Financial GroupP.O. Box 9394Des Moines, IA 50306-9394

If you have questions or would like asistance in contacting the financial institution to obtain your rollover funds, please call us at 1-800-547-7754.

é Rollover InformationThe retirement funds you are rolling over are from the following type of plan (please check the applicable box):

q 401(k) or other qualified plan

q Simplified Employee Pension Plan (SEP) q SIMPLE IRA

q IRA (pre-tax contributions)

q Governmental 457 plan

q 403(b) plan

Ñ Name of financial institution fromwhere funds are transferring (required): _______________________________________________________________________

265628

Rollover Form

04.18.2013 144656 Rollover Form - Page 2 of 4


The rollover is assumed to be a pre-tax distribution unless specified below:

Amount of non-Roth after-tax contributions* $___________

Amount of Roth after-tax contributions* $___________

Amount of earnings on Roth after-tax contributions $___________

Year first Roth after-tax contributions was made ___________

* Report the amount of contributions, not including any earnings/losses. You may need to contact your prior employer for this information.

You may roll over a distribution from a traditional IRA to a plan qualified under Internal Revenue Code §401(a) oror (b), an annuity or a Governmental 457(b) plan to the extent that the distribution would be taxable if not rolledover. After-tax contributions in an IRA (including non-deductible contributions to a traditional IRA) may not berolled over to one of these plans. Amounts rolled into a Governmental 457(b) plan other than anotherGovernmental 457(b) plan are subject to a 10 percent early withdrawal tax.

Note: You may roll over a Roth account only into a plan that allows Roth contributions. Please check yourSummary Plan Description or Plan Document before rolling over Roth accounts to make sure Roth contributionsare available.

è My Customized Investment Options Make your investment election(s) by writing the percentage you want directed to each investment option. The column

must add up to 100 percent. This investment direction applies only to your rollover contribution. If this section is not completed, we will invest your rollover contribution based on your current investment election, if available, or the plan's default investment option.

Short-Term Fixed Income

Guaranteed Interest Accounts/Investments

(Choose up to 2)

Fixed Income Guaranteed Option ______________________________________%

Fixed Income

Loomis Sayles & Company

Loomis Sayles Strategic Income Y Fund ______________________________________%

PIMCO

PIMCO Total Return Instl Fund ______________________________________%

Principal Real Estate Inv

U.S. Property Sep Acct A ______________________________________%

Balanced/Asset Allocation

T. Rowe Price Associates, Inc.

T. Rowe Price Retirement Income Advisor Fund ______________________________________%

T. Rowe Price Retirement 2005 Advisor Fund ______________________________________%




562927Rollover Form - Page 3 of 4 04.18.2013 144656

Contract/Plan ID Number (3)81756 Rollover Form








Large U.S. Equity

BlackRock Advisors, LLC

BlackRock Equity Dividend I Fund ______________________________________%

Principal Global Investors

LargeCap S&P 500 Index Separate Account A ______________________________________%

Wells Fargo Fund Management

Wells Fargo Advantage Large Cap Growth I Fund ______________________________________%

Small/Mid U.S. Equity

Eagle Asset Management

Eagle Small Cap Growth R5 Fund ______________________________________%

Goldman Sachs Asset Mgt

Goldman Sachs Small Cap Value Inst Fund ______________________________________%

JP Morgan Investment Mgmt Inc.

JP Morgan Mid Cap Value Instl Fund ______________________________________%

Munder Mutual Funds

Munder Mid-Cap Core Growth Y Fund ______________________________________%

Principal Global Investors

MidCap S&P 400 Index Separate Account A ______________________________________%

SmallCap S&P 600 Index Separate Account A ______________________________________%

International Equity

Allianz Global Inv Fund Mgmt

AllianzGI NFJ International Value Instl Fund ______________________________________%

Columbia Management Advisors

Columbia Acorn International Z Fund ______________________________________%

Invesco

Invesco International Growth R5 Fund ______________________________________%

OppenheimerFunds, Inc.

Oppenheimer Developing Markets Y Fund ______________________________________%

Vanguard Group

Vanguard Total Intl Stock Index Signal Fund ______________________________________%

Other

PIMCO

PIMCO Commodity Real Return Strategy Instl Fund ______________________________________%

285630Rollover Form - Page 4 of 4 04.18.2013 144656

Rollover Form Contract/Plan ID Number (3)81756

TOTAL of All lines should equal: 100%Do not delete

ê My Signature (Your signature is required to complete the rollover.)

I may roll over only retirement funds that are allowed under the retirement plan. I have verified with my benefitsrepresentative that these funds can be deposited according to plan provisions.

By signing below you declare this information is correct.

My Signature Date

X_______________________________________________________________ _________ /_________ /_________

ë Plan Sponsor Authorization The Plan sponsor or Trustee has authorized Principal Life Insurance Company to accept rollovercontributions per a signed agreement.

í Submit Rollover Form and Check

q Check enclosed q Prior financial institution will forward Check enclosed NOTE: If we do not receive the rollover form within five days of receiving the check, the funds will be returned.

Mail the completed form and/or check to:

Principal Life Insurance CompanyP.O. Box 9394

Des Moines, IA 50306-9394

If the prior financial institution is mailingthe check to The Principal, you may fax your completedform to: 1-866-704-3481

For more information about this investment option, including its full name, please visit The Principal Web site atwww.principal.com or call 1-800-547-7754 for assistance from a retirement specialist.

Insurance products and plan administrative services are provided by Principal Life Insurance Company.

If you elect to contribute funds into the Principal U.S. Property Separate Account (Separate Account) you may not be ableto immediately withdraw funds. We may implement a pre-existing contractual limitation in the group annuity contract,which will allow us to manage the Separate Account and satisfy withdrawal requests over time and fairly among all thosewho request a withdrawal.

Please log in to principal.com for more details.

This workbook content is current as of the production date noted below. If there are any discrepancies between thisinformation and the legal plan document, the legal plan document will govern. If the production date is older than sixmonths, you should contact your plan sponsor or log in to principal.com for current retirement plan and investmentoption information. The member companies of the Principal Financial Group® prohibit the manipulation of this workbookcontent. If your plan sponsor elects to provide this workbook electronically, The Principal® is not responsible for anyunauthorized changes.

RUAN EMPLOYEES' PROFIT SHARING AND SAVINGS PLANERISA 404 Retirement Plan and Investment Information

04/18/2013 Contract/Plan ID Number (3)81756

04.18.2013 144637 Plan Information - Page 1 of 2

This document uses these defined words and phrases:

Plan means RUAN EMPLOYEES' PROFIT SHARING AND SAVINGS PLAN.

Plan Fiduciary means the individual(s) holding authority over the operation and administration of the Plan and its retirementfunds. The Plan Sponsor is typically the Plan Fiduciary. Contact the Plan Administrator for further details.

Plan Sponsor means RUAN, INCORPORATED.

You means the Plan participant or beneficiary.

Plan Administrator is a Plan Fiduciary that has authority over operation and administration of the Plan. You should contact thePlan Administrator if you have any questions about the investment options under the Plan or if you would like paper copies ofadditional investment information that is available online at principal.com.

The Plan Administrator is:RUAN, INCORPORATED3100 RUAN CTRDES MOINES, IA 50309-2518800-845-6675

Information about ERISA Section 404(c)

The Employee Retirement Income Security Act (ERISA) provides rules about the investment of retirement funds. The Plan Sponsorchose to qualify the Plan as an ERISA 404(c) plan and intends to comply with ERISA Section 404(c) requirements by providinginformation for you to make informed investment decisions and by letting you:

• Direct the investment of individual retirement accounts

• Choose from at least three diverse investment options

• Change investment choices at least quarterly

This means the Plan Fiduciary should not be liable for any investment losses that result from a participant's investment control.

How does this affect you?The Plan Fiduciary makes certain investment options available under the Plan. You decide which of those options works best for you according to your age and circumstances. This means that you are responsible for directing the investment in the account the Plan holds for your benefit (your account).

Directing or Transferring Between Investment Options

You can direct or transfer retirement funds between the different investment options at least quarterly. The Plan may allow formore frequent transfers. To transfer retirement funds, you can call the automated phone system of the Principal Financial Groupat 1-800-547-7754 or log in to your account at principal.com.

A description of the exercise of voting, tender and similar rights for an investment alternative and any restrictions on these rights islocated in the relevant plan document or trustee powers section of the trust agreement. Contact the Plan Administrator to obtain theplan document or the trust agreement, if applicable.

Fees and Expenses

Plan administrative expenses are paid from the total investment expense of one or more of the Plan's investment options. Planadministrative expenses typically include items such as recordkeeping, participant website access, participant statements, Plancompliance services and financial professional services.

From time to time, Plan expenses may be incurred in the course of normal Plan operation for Plan services such as legal, auditing,third-party administration, consulting, investment advice to the Plan, etc. If allowed by the Plan document, the Plan Fiduciary maydirect that these expenses be paid by the Plan. The Plan Fiduciary determines how these expenses are allocated among participantsat the time the expenses are paid. These expenses are typically allocated based on participant account balance but may beallocated by dividing the total expense to be deducted by the total number of participants in the Plan. If such expenses arecharged to participant accounts, the dollar amount of such expenses will be disclosed on the secure principal.com website and onparticipant statements (if applicable) for the quarter in which they are paid.

The following participant-level services have additional fees. These participant transaction fees will be charged to your accountbalance for the services you elect to use. Participant transaction fees for the Plan include:

563129

Plan Information - Page 2 of 2 04.18.2013 144637

• Distribution fee: $40.00

• Distribution In-kind fee: $40.00

• Loan Setup fee: $75.00

• Personal Retirement Account fee for new Personal Retirement Accounts: $6.25 per quarter

• Qualified Domestic Relations Order fee: $220.00 Per hour for each Domestic Relations Order reviewed. The fee isdivided between the participant and the alternate payee involved unless specified differently within the DomesticRelations Order or the Plan's Administrative Procedures.

• Withdrawal Service fee: $80.00

Please see the Investment Option Summary for fees and expenses that may be charged against your account based oninvestment-level transactions.

The Plan Administrator can provide the following additional information in paper form, without charge andupon request:

• Copies of prospectuses (or any short-form or summary prospectuses) for the investment options

• Copies of any financial statements or reports, such as statements of additional information and shareholder reports, andof any other similar materials relating to the Plan's designated investment options

• A statement of the value of a share or unit of each designated investment option and the date of the valuation

• A list of the assets comprising the portfolio of each investment option which constitute Plan assets and the value of eachasset (or the proportion of the investment which it comprises)

• The following information about each investment option (including fixed-return investment options) available underthe Plan: issuer name, investment objective, principal strategies and risks, turnover rate, performance, and fee andexpense information

• To the extent a group annuity contract under the Plan permits you to select an annuity guaranteed by an insurancecompany, a statement that the guarantee provided by the insurance company is subject to its long-term financialstrength and claims-paying ability

To help you make informed investment choices and for more information about the investment options available to you,including investment objectives, performance and fees, please review the enclosed materials or visit principal.com.

305632

04.18.2013 144651 Investment Option Summary - Page 1 of 16

Contract/Plan ID Number 3-81756 Investment Option Summary As of 03/31/2013

This document provides important information to help you compare the investment options available to you under the retirement plan.

Investment results shown represent historical performance and do not guarantee future results. Investment returns and principal values fluctuate withchanges in interest rates and other market conditions so the value, when redeemed, may be worth more or less than original costs. Current performancemay be lower or higher than the performance data shown. For additional information on the investment options, including most recent month-endperformance, log in to the Principal Financial Group® website at principal.com or call our automated phone system at 1-800-547-7754.

Additional information available online includes, if applicable, the name of the investment option's issuer; the investment option's objectives or goals; theinvestment option's principal strategies, including a general description of the types of assets held by the investment option; the portfolio turnover rate;and the investment option's performance data and fee and expense information.

A contractual limitation in the group annuity contract that provides access to the Separate Accounts may be implemented based on unstable ordisorderly market conditions. This limitation may delay withdrawals from most Separate Accounts for up to 270 days.

In situations where the net and gross total investment expense figures are different, the mutual fund or the underlying fund in which a Separate Accountinvests has waived/capped a portion of its management fees through the date displayed in the waiver expiration date or contractual cap expiration datecolumn. Differences may also be shown due to the fund family choosing to pay certain expenses that would normally be payable by the fund. Returnsdisplayed are based on total investment expense net.

Fees and expenses are only one of several factors that participants and beneficiaries should consider when making investment decisions. Some or all ofthe Plan administrative expenses are paid from the total investment expense of one or more of the Plan's investment options. The cumulative effect offees and expenses can substantially reduce the growth of a participant's or beneficiary's retirement account. Participants and beneficiaries can visit theEmployee Benefit Security Administration's website for an example demonstrating the long-term effect of fees and expenses.

For a glossary of terms to assist you in understanding the designated investment options, log in to your account at principal.com.

Asset Class: Fixed Income

This asset class is generally composed of investment options that invest in bonds, or debt of a company or government entity (including U.S. and Non- U.S.). It mayalso include real estate investment options that directly own property. These investment options typically carry more risk than short-term fixed income investmentoptions (including, for real estate investment options, liquidity risk), but less overall risk than equities. All investment options in this category have the potential to losevalue.

Investment Category: Multisector Bond

Inv Manager or Sub-Advisor : Loomis Sayles & Company

Investment Option Name Average Annual Total Return

Loomis Sayles Strategic Income Y Fund 17,25,32,E (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date3.31 10.11 9.71 8.76 10.38 9.74 13.93 7.63 10.74 9.66 12/1999

Benchmark:Barclays U.S. Universal Index 0.08 4.72 6.01 5.86 5.41 - 5.53 6.19 5.59 - -

Description: The investment seeks high current income with a secondary objective of capital growth. The fund normally invests all of its assets in income producing securitieswith a focus on U.S. corporate bonds, convertible securities, foreign debt instruments, including those in emerging markets and related foreign currency transactions, and U.S.government securities. It may invest up to 35% of its assets in preferred stocks and dividend-paying common stocks. The fund is not limited in the percentage of its assets that itmay invest in these instruments.

Composition (% of Assets) as of 01/31/2013 Fees & Expenses # of Transfers Allowed/Time Period

Cash 5.53 U.S. Stocks 12.98 Total Inv Exp Net % 0.71 2/90 day period

Non-U.S. Stocks 5.23 Non-U.S. Bonds 21.68 Contractual Cap Expiration Date N/A

Convertibles 7.29 Preferred 3.40 Waiver Expiration Date N/A

U.S. Bonds 36.48 Other 7.42 Total Inv Exp Gross % 0.71

Total Inv Exp Gross Per $1,000 Invested $7.10

Redemption Fee -

563331

Investment Option Summary - Page 2 of 16 04.18.2013 144651

Investment Option Summary As of 03/31/2013 Contract/Plan ID Number 3-81756

Asset Class: Fixed Income

This asset class is generally composed of investment options that invest in bonds, or debt of a company or government entity (including U.S. and Non- U.S.). It mayalso include real estate investment options that directly own property. These investment options typically carry more risk than short-term fixed income investmentoptions (including, for real estate investment options, liquidity risk), but less overall risk than equities. All investment options in this category have the potential to losevalue.

Investment Category: Intermediate-Term Bond

Inv Manager or Sub-Advisor : PIMCO


PIMCO Total Return Instl Fund 17,25 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Barclays U.S. Government/Credit 5-10 Year Index 0.24 6.70 8.42 7.16 6.12 - 7.21 7.78 6.31 - -

Description: The investment seeks maximum total return, consistent with preservation of capital and prudent investment management. The fund normally invests at least 65% ofits total assets in a diversified portfolio of Fixed Income Instruments of varying maturities, which may be represented by forwards or derivatives such as options, futures contracts, orswap agreements. It invests primarily in investment-grade debt securities, but may invest up to 10% of its total assets in high yield securities ("junk bonds") rated B or higher byMoody's, or equivalently rated by S&P or Fitch, or, if unrated, determined by PIMCO to be of comparable quality.


Cash -51.48 Non-U.S. Bonds 75.48 Total Inv Exp Net % 0.46 -

Preferred 0.18 U.S. Bonds 70.14 Contractual Cap Expiration Date N/A

Other 5.68 Waiver Expiration Date N/A

Total Inv Exp Gross % 0.46


Redemption Fee -

Investment Category: Owned Real Estate

Inv Manager or Sub-Advisor : Principal Real Estate Inv


U.S. Property Sep Acct A,31,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date2.92 12.26 15.62 -1.73 5.58 6.54 11.80 -2.13 5.61 6.50 1/1982

Benchmark:NFI-ODCE Equal-Weight Q - - - - - - 9.93 -2.33 5.38 - -

Description: The investment invests the majority of assets in commercial real estate holdings. It focuses on properties that return both lease income and appreciation of thebuildings' marketable value. The property holdings usually contain real estate from the multi-family, office, warehouse/manufacturing, and retail sectors. This investment option issubject to investment and liquidity risk and other risks inherent in real estate such as those associated with general and local economic conditions. You may not be able toimmediately withdraw funds contributed to this Separate Account. A contractual limitation in the group annuity contract that provides access to this Separate Account may beimplemented, which will allow management of this Separate Account, and satisfy withdrawal requests over time and fairly amongst all those who request a withdrawal.


Other 100.00 Total Inv Exp Net % 0.85 1/30 day period

Contractual Cap Expiration Date N/A

Waiver Expiration Date N/A



Redemption Fee -

325634



Asset Class: Balanced/Asset Allocation

This asset class is generally composed of a combination of fixed income and equity investment options. These investment options may include balanced, assetallocation, target-date, and target-risk investment options. Although typically lower risk than investment options that invest solely in equities, all investment options inthis category have the potential to lose value.

Investment Category: Retirement Income

Inv Manager or Sub-Advisor : T. Rowe Price Associates, Inc.


T. Rowe Price Retirement Income Advisor Fund 15,16,20,25,32,E (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Morningstar Lifetime Moderate Income Index 3.05 6.61 8.01 5.34 7.70 - 8.78 4.68 7.34 - -

Description: The investment seeks the highest total return over time consistent with an emphasis on both capital growth and income. The fund invests in a diversified portfolio ofother T. Rowe Price stock and bond funds that represent various asset classes and sectors. It is intended for retired investors who seek income and relative stability from bonds alongwith some capital appreciation potential from stocks. The fund's "neutral allocations," which are what T. Rowe Price considers broadly appropriate for investors during theirretirement years, are 40% stock funds and 60% bond funds. While the fund is non-diversified, it invests in diversified underlying holdings.







Redemption Fee -

Investment Category: Target Date 2000-2010



T. Rowe Price Retirement 2005 Advisor Fund 15,16,25,32,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date3.47 7.63 7.67 5.44 - 3.90 11.01 3.79 - 3.45 5/2007

Benchmark:Morningstar Lifetime Moderate 2010 Index 3.73 7.71 9.08 5.75 9.14 - 10.61 4.54 8.56 6.68 -

Description: The investment seeks the highest total return over time consistent with an emphasis on both capital growth and income. The fund invests in a diversified portfolio ofother T. Rowe Price stock and bond funds that represent various asset classes and sectors. Its allocation between T. Rowe Price stock and bond funds will change over time inrelation to its target retirement date. The fund normally invests 43% in stocks and 57% in bonds. While the fund is non-diversified, it invests in diversified underlying holdings.







Redemption Fee -





Benchmark:Morningstar Lifetime Moderate 2010 Index 3.73 7.71 9.08 5.75 9.14 - 10.61 4.54 8.56 - -

Description: The investment seeks the highest total return over time consistent with an emphasis on both capital growth and income. The fund invests in a diversified portfolio ofother T. Rowe Price stock and bond funds that represent various asset classes and sectors. Its allocation between T. Rowe Price stock and bond funds will change over time inrelation to its target retirement date. The fund normally invests 50.5% in stocks and 49.5% in bonds. While the fund is non-diversified, it invests in diversified underlying holdings.





Other 1.25 U.S. Bonds 32.41 Total Inv Exp Gross % 0.86


Redemption Fee -

563533













Other 1.16 U.S. Bonds 25.07 Total Inv Exp Net % 0.91 1/30 day period

Preferred 0.06 Convertibles 0.03 Contractual Cap Expiration Date N/A

Non-U.S. Bonds 7.75 Non-U.S. Stocks 19.63 Waiver Expiration Date N/A

U.S. Stocks 41.31 Cash 4.98 Total Inv Exp Gross % 0.91


Redemption Fee -














Redemption Fee -














Redemption Fee -

345636













U.S. Stocks 55.19 Cash 3.30 Total Inv Exp Net % 1.00 1/30 day period





Redemption Fee -














Redemption Fee -














Redemption Fee -

563735


















Redemption Fee -




T. Rowe Price Retirement 2050 Advisor Fund 15,16,25,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)










Redemption Fee -

Investment Category: Target Date 2051+













Redemption Fee -

365638



Asset Class: Large U.S. Equity

This asset class is generally composed of investment options that invest in stocks, or shares of ownership in large, well-established, U.S. companies. These investmentoptions typically carry more risk than fixed income investment options but have the potential for higher returns over longer time periods. They may be an appropriatechoice for long-term investors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

Investment Category: Large Value

Inv Manager or Sub-Advisor : BlackRock Advisors, LLC


BlackRock Equity Dividend I Fund 32 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Russell 1000 Value Index 12.31 18.77 12.74 4.85 9.18 - 17.51 0.59 7.38 - -

Description: The investment seeks long-term total return and current income. The fund seeks to achieve its objective by investing primarily in a diversified portfolio of equitysecurities. Under normal circumstances, it will invest at least 80% of its assets in equity securities and at least 80% of its assets in dividend paying securities. The fund may invest insecurities of companies with any market capitalization, but will generally focus on large cap securities. It may also invest in convertible securities and non-convertible preferredstock. The fund may invest up to 25% of its total assets in securities of foreign issuers.


Cash 4.66 U.S. Stocks 82.10 Total Inv Exp Net % 0.72 -

Non-U.S. Stocks 13.20 Preferred 0.04 Contractual Cap Expiration Date N/A




Redemption Fee -

Investment Category: Large Blend

Inv Manager or Sub-Advisor : Principal Global Investors


LargeCap S&P 500 Index Separate Account A,2,7,34,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Standard & Poor's 500 Index 10.61 13.96 12.67 5.81 8.53 - 16.00 1.66 7.10 - -

Description: The investment option normally invests the majority of assets in common stocks of companies that compose the S&P 500 Index. Management attempts to mirrorthe investment performance of the index by allocating assets in approximately the same weightings as the S&P 500 Index. Over the long-term, management seeks a very closecorrelation between the performance of the Separate Account before expenses and that of the S&P 500 Index.



Non-U.S. Stocks 1.37 Other 4.47 Contractual Cap Expiration Date N/A




Redemption Fee -

Investment Category: Large Growth

Inv Manager or Sub-Advisor : Wells Fargo Fund Management


Wells Fargo Advantage Large Cap Growth I Fund 32,G (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Russell 1000 Growth Index 9.54 10.09 13.06 7.30 8.62 - 15.26 3.12 7.52 - -

Description: The investment seeks long-term capital appreciation. The fund invests at least 80% of its net assets in equity securities of large-capitalization companies and up to25% of its total assets in equity securities of foreign issuers, through ADRs and similar investments. It invests in equity securities of large-capitalization companies that the advisorsbelieve have prospects for robust and sustainable growth of revenues and earnings. The fund defines large-capitalization companies as those with market capitalizations within therange of the Russell 1000(R) Index. It may invest in equity securities of foreign issuers, through ADRs and similar investments.



Non-U.S. Stocks 3.74 Contractual Cap Expiration Date N/A

Waiver Expiration Date 11/30/2014



Redemption Fee -

563937



Asset Class: Small/Mid U.S. Equity

This asset class is generally composed of investment options that invest in stocks, or shares of ownership in small- to medium-sized U.S. companies. These investmentoptions typically carry more risk than larger U.S. equity investment options but have the potential for higher returns. They may be an appropriate choice for long-terminvestors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

Investment Category: Mid Cap Value

Inv Manager or Sub-Advisor : JP Morgan Investment Mgmt Inc.


JP Morgan Mid Cap Value Instl Fund 1,E (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Russell Midcap Value Index 14.21 21.49 14.96 8.53 12.57 - 18.51 3.79 10.63 - -

Description: The investment seeks growth from capital appreciation. The fund normally invests at least 80% of assets in equity securities of mid cap companies. Mid capcompanies are companies with market capitalizations between $1 billion and $20 billion at the time of purchase. In implementing its main strategies, the fund's investments areprimarily in common stocks and real estate investment trusts (REITs). It will use futures contracts to more effectively gain targeted equity exposure from its cash positions.







Redemption Fee -

Investment Category: Mid Cap Blend



MidCap S&P 400 Index Separate Account A,1,2,9,34,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Standard & Poor's 400 MidCap Stock Index 13.45 17.83 15.12 9.85 12.45 - 17.88 5.15 10.53 - -

Description: The investment option normally invests the majority of assets in common stocks of companies that compose the S&P MidCap 400 Index. Management attempts tomirror the investment performance of the index by allocating assets in approximately the same weightings as the S&P MidCap 400 Index. Over the long-term, management seeks avery close correlation between the performance of the Separate Account before expenses and that of the S&P MidCap 400 Index.



Other 4.08 Contractual Cap Expiration Date N/A




Redemption Fee -

Investment Category: Mid Cap Growth

Inv Manager or Sub-Advisor : Munder Mutual Funds


Munder Mid-Cap Core Growth Y Fund 1 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Russell Midcap Growth Index 11.51 12.76 14.23 7.98 11.53 - 15.81 3.23 10.32 - -

Description: The investment seeks long-term capital appreciation. The fund normally invests at least 80% of assets in the equity securities of mid-capitalization companies.Mid-capitalization companies means those companies with market capitalizations within the range of companies included in the S&P MidCap 400(R) Index or within the range ofcompanies included in the Russell Midcap(R) Index. Its investment style, which focuses on both growth prospects and valuation, is known as GARP (Growth at a Reasonable Price).The fund may invest up to 25% of assets in foreign securities.


U.S. Stocks 97.56 Non-U.S. Stocks 2.10 Total Inv Exp Net % 1.07 -





Redemption Fee -

385640



Asset Class: Small/Mid U.S. Equity

This asset class is generally composed of investment options that invest in stocks, or shares of ownership in small- to medium-sized U.S. companies. These investmentoptions typically carry more risk than larger U.S. equity investment options but have the potential for higher returns. They may be an appropriate choice for long-terminvestors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

Investment Category: Small Blend

Inv Manager or Sub-Advisor : Goldman Sachs Asset Mgt


Goldman Sachs Small Cap Value Inst Fund 1,32 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Russell 2000 Index 12.39 16.30 13.45 8.24 11.52 - 16.35 3.56 9.72 - -

Description: The investment seeks long-term capital appreciation. The fund normally invests at least 80% of its net assets plus any borrowings for investment purposes(measured at time of purchase) ("net assets") in a diversified portfolio of equity investments in small-cap issuers with public stock market capitalizations within the range of themarket capitalization of companies constituting the Russell 2000(R) Value Index at the time of investment. Although it invests primarily in publicly traded U.S. securities, the fundmay also invest in foreign securities, including securities of issuers in emerging countries and securities quoted in foreign currencies.



Non-U.S. Stocks 1.11 Other 0.01 Contractual Cap Expiration Date 12/29/2012




Redemption Fee -



SmallCap S&P 600 Index Separate Account A,1,2,8,34,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Standard & Poor's 600 Stock Index 11.81 16.14 15.18 9.19 12.36 - 16.33 5.14 10.45 - -

Description: The investment seeks long-term growth of capital and normally invests the majority of assets in common stocks of companies that compose the S&P SmallCap 600Index. Management attempts to mirror the investment performance of the index by allocating assets in approximately the same weightings as the S&P 600 Index. Over thelong-term, management seeks a very close correlation between the performance of the Separate Account before expenses and that of the S&P 600 Index.







Redemption Fee -

Investment Category: Small Growth

Inv Manager or Sub-Advisor : Eagle Asset Management


Eagle Small Cap Growth R5 Fund 1,32 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:Russell 2000 Growth Index 13.21 14.52 14.75 9.04 11.61 - 14.59 3.49 9.80 - -

Description: The investment seeks long-term capital appreciation. The fund normally invests at least 80% of its net assets (plus the amount of any borrowings for investmentpurposes) in the stocks of small-capitalization companies. The fund's portfolio manager considers small-capitalization companies to be those companies that, at the time of initialpurchase, have a market capitalization equal to or less than the largest company in the Russell 2000(R) Growth Index during the most recent 12-month period.



Non-U.S. Stocks 3.03 Contractual Cap Expiration Date 02/28/2013




Redemption Fee -

564139



Asset Class: International Equity

This asset class is composed of investment options that invest in stocks, or shares of ownership in companies with their principal place of business or office outside theUnited States. These investment options often carry more risk than U.S. equity investment options but may have the potential for higher returns. They may be anappropriate choice for long-term investors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

Investment Category: Diversified Emerging Markets

Inv Manager or Sub-Advisor : OppenheimerFunds, Inc.


Oppenheimer Developing Markets Y Fund 4,32,E (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:MSCI - Emerging Markets NDTR D Index -1.62 1.96 3.27 1.09 17.05 - 18.22 -0.92 16.52 - -

Description: The investment seeks capital appreciation aggressively. The fund mainly invests in common stocks of issuers in developing and emerging markets throughout theworld and at times it may invest up to 100% of its total assets in foreign securities. Under normal market conditions, it will invest at least 80% of its net assets, plus borrowings forinvestment purposes, in equity securities of issuers whose principal activities are in a developing market, i.e. are in a developing market or are economically tied to a developingmarket country. The fund will invest in at least three developing markets.


Cash 6.25 Non-U.S. Stocks 92.83 Total Inv Exp Net % 1.03 1/30 day period





Redemption Fee -

Investment Category: Foreign Large Value

Inv Manager or Sub-Advisor : Allianz Global Inv Fund Mgmt


AllianzGI NFJ International Value Instl Fund 4 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date3.45 11.30 7.44 1.09 15.28 14.37 21.86 -1.01 - 14.37 1/2003

Benchmark:MSCI EAFE Value Index 3.50 11.02 3.45 -1.70 9.90 - 17.69 -4.34 8.57 9.02 -

Description: The investment seeks long-term growth of capital and income. The fund normally invests at least 65% of its net assets in common stocks and other equity securities(such as preferred stocks, convertible securities and warrants) of non-U.S. companies with market capitalizations greater than $1 billion. It normally invests significantly in securitiesthat the portfolio managers expect will generate income (for example, by paying dividends). The fund may invest up to 50% of its assets in emerging market securities. It may alsoachieve its exposure to non-U.S. equity securities through investing in American Depositary Receipts (ADRs).







Redemption Fee -

Investment Category: Foreign Large Blend

Inv Manager or Sub-Advisor : Vanguard Group


Vanguard Total Intl Stock Index Signal Fund4,32,F (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date3.00 8.73 4.42 -0.61 10.65 4.75 18.21 -3.02 9.42 3.85 11/2010

Benchmark:MSCI ACWI Ex USA Index 3.17 8.36 4.41 -0.39 10.93 - 16.83 -2.89 9.74 - -

Description: The investment seeks to track the performance of a benchmark index that measures the investment return of stocks issued by companies located in developed andemerging markets, excluding the United States. The fund employs an indexing investment approach designed to track the performance of the MSCI ACWI ex USA Investable MarketIndex (IMI), excluding the United States. The index includes more than 6,100 stocks of companies located in 45 countries. The fund invests all, or substantially all, of its assets in thecommon stocks included in its target index.







Redemption Fee -

405642



Asset Class: International Equity

This asset class is composed of investment options that invest in stocks, or shares of ownership in companies with their principal place of business or office outside theUnited States. These investment options often carry more risk than U.S. equity investment options but may have the potential for higher returns. They may be anappropriate choice for long-term investors who are seeking the potential for growth. All investment options in this category have the potential to lose value.

Investment Category: Foreign Large Growth

Inv Manager or Sub-Advisor : Invesco


Invesco International Growth R5 Fund 4,29,32,G (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date3.66 8.84 7.58 2.19 11.74 8.31 15.57 -0.35 10.60 8.15 3/2002

Benchmark:MSCI EAFE Growth Index 6.74 11.38 6.47 -0.13 9.38 - 16.86 -3.09 7.77 - -

Description: The investment seeks long-term growth of capital. The fund invests primarily in equity securities and depositary receipts of foreign issuers. It normally invests insecurities of issuers located in at least three different countries outside of the U.S. The fund may also invest up to 1.25 times the amount of the exposure to emerging marketscountries in the MSCI ACWI ex USA Growth Index. The fund invests primarily in the securities of large-capitalization issuers; however, the fund may invest a significant amount of itsnet assets in the securities of mid-capitalization issuers.


Cash 8.70 Non-U.S. Stocks 91.30 Total Inv Exp Net % 1.00 1/30 day period

Contractual Cap Expiration Date N/A




Redemption Fee -

Investment Category: Foreign Small/Mid Growth

Inv Manager or Sub-Advisor : Columbia Management Advisors


Columbia Acorn International Z Fund 1,4,E (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)


Benchmark:MSCI World Ex U.S.A. Index 4.70 10.43 4.78 -0.75 9.95 - 16.41 -3.43 8.60 - -

Description: The investment seeks long-term capital appreciation. Under normal circumstances, the fund invests at least 75% of its total assets in foreign companies in developedmarkets (for example, Japan, Canada and the United Kingdom) and in emerging markets (for example, China, India and Brazil). It normally invests a majority of its net assets in thecommon stock of small- and mid-sized companies with market capitalizations under $5 billion at the time of investment.


U.S. Stocks 2.85 Non-U.S. Stocks 94.19 Total Inv Exp Net % 0.98 1/28 day period





Redemption Fee -

564341



Asset Class: Other

This asset class is composed of investment options that do not match our other categories. Examples include investment options which concentrate on specific sectorssuch as technology, financials, and natural resources. These investment options may have varying degrees of risk and return potential and could lose value.

Investment Category: Commodities Broad Basket

Inv Manager or Sub-Advisor : PIMCO


PIMCO Commodity Real Return Strategy Instl Fund 3 (as of 03/31/2013 quarter end) (as of 12/31/2012 year end)

YTD Ret 1-Year 3-Year 5-Year 10-Year Since Incept 1-Year 5-Year 10-Year Since Incept Incept Date-0.58 1.46 7.47 -3.59 7.18 9.24 5.31 -0.85 7.67 9.52 6/2002

Benchmark:Dow Jones UBS Commodity Index -1.13 -3.03 1.42 -7.11 3.67 - -1.06 -5.17 4.09 - -

Description: The investment seeks maximum real return, consistent with prudent investment management. The fund normally invests in commodity-linked derivative instrumentsbacked by a portfolio of inflation-indexed securities and other Fixed Income Instruments. "Fixed Income Instruments" include bonds, debt securities and other similar instrumentsissued by various U.S. and non-U.S. public- or private-sector entities. It will seek to gain exposure to the commodity markets primarily through investments in leveraged orunleveraged commodity index-linked notes. The fund may also invest up to 10% of total assets in preferred stocks. It is non-diversified.


Cash -20.86 Non-U.S. Bonds 23.65 Total Inv Exp Net % 0.74 -

Preferred 0.11 U.S. Bonds 79.75 Contractual Cap Expiration Date N/A




Redemption Fee -

Asset Class: Short-Term Fixed Income

This asset class is generally composed of short-term, fixed-income investment options that are largely liquid and are designed to not lose much value. These investmentoptions may include stable value, money market, short-term bond, and guaranteed interest accounts. They are considered to be among the least risky forms ofinvestment options. However, they typically have a lower rate of return than equities or longer-term fixed income investment options over long periods of time.Depending on the objectives of the investment options, they may experience price fluctuations and may lose value.

Investment Option Name: Fixed Income Guaranteed Option 13,19

Description:This group annuity contract provides an interest rate guaranteed for a set period of time by the Principal Life Insurance Company. It is supported by the multi-billion dollar generalaccount of Principal Life, which invests in private market bonds, commercial mortgages and mortgage-backed securities. However, money you allocate to this investment does notentitle you to participate in the investment experience or performance of the General Account. The rate credited to participant accounts is a composite weighted average ofunderlying guarantees provided in the contract. Each underlying guarantee is in effect for its full maturity. The maturity of each guarantee varies from 2 to 10 years at theestablishment of the guarantee. Each guarantee matures at a different time. The term shown in the Term column represents the average maturity of the underlying guarantees. Thecomposite rate (crediting rate) is reset every 6 months based on the changing weighted average of the underlying guarantees and applies prospectively (moving forward). Thecrediting rate is an effective annual rate and is displayed here as the rate guaranteed by Principal Life net of the Rate Level Service Fee. The composite rate is subject to an indexedminimum guaranteed rate that is determined through a formula determined according to state insurance regulations which utilizes Treasury rates and is outlined in the groupannuity contract. The minimum will range between 1% and 3% depending on prevailing market conditions. The contract provides for benefit payments at book value (i.e., nomarket value adjustments or surrender charge adjustments) for withdrawals due to retirement, termination of employment, disability, loans, plan termination, or death, includingparticipant-directed transfers. If the retirement program provides you access to the Fixed Income Guaranteed Option and Competing Plan Investment Options, participant transfers,either directly or indirectly, to Competing Plan Investment Options will generally be subject to an Equity Wash. An Equity Wash requires that transfers must be directed to anon-competing investment option under the plan for 90 days before such transferred amounts may be directed to any other Competing Plan Investment Option. Competing PlanInvestment Options include other guaranteed investment options or fixed income, money market or bond funds that ever had an average duration of three years or less. A planfiduciary-directed surrender or transfer will be subject to 12 months' advance notice or a 5% surrender charge (subject to additional contractual limitations), whichever the plansponsor chooses. For more information, call the automated phone system at 1-800-547-7754 or see the applicable fact sheet on principal.com for a more complete description ofthis investment option and the crediting rate.

Rate Level Service Fee: 0.05

Crediting Rate (credited to participants) Crediting Period Term (underlying guarantees)

2.05 12/01/2012-05/31/2013 10.00 years

Investors should carefully consider a mutual fund’s investment objectives, risks, charges, andexpenses prior to investing. A prospectus, or summary prospectus if available, containing this andother information can be obtained by contacting a financial professional, visiting principal.com, orcalling 1-800-547-7754. Read the prospectus carefully before investing.

425644



Before directing retirement funds to a separate account, investors should carefully consider the investment objectives, risks, charges, andexpenses of the separate account as well as their individual risk tolerance, time horizon and goals. For additional information, contact usat 1-800-547-7754.

The value of the investment options will fluctuate so that when redeemed, shares or units may beworth more or less than the original cost.An investment's past performance is not necessarily an indication of how the investment will perform in the future.

Since inception benchmark returns are displayed on the Investment Option Summary for investments that are less than 10 years old. The benchmarkreflecting the Since Inception return is the Morningstar Category index. For some Sub-Advised investment options, two benchmarks will be displayedon the Investment Option Summary and the secondary index reflecting the Since Inception Return is the Morningstar Category index.

A Separate Accounts are available through a group annuity contract with Principal Life Insurance Company. Insurance products and plan administrativeservices, if applicable, are provided by Principal Life Insurance Company, a member of the Principal Financial Group, Des Moines, IA 50392. See the factsheet for the full name of the Separate Account. Certain investment options may not be available in all states or U.S. commonwealths. Principal LifeInsurance Company reserves the right to defer payments or transfers from Principal Life Separate Accounts as described in the group annuity contractsproviding access to the Separate Accounts or as required by applicable law. Such deferment will be based on factors that may include situations suchas: unstable or disorderly financial markets; investment conditions which do not allow for orderly investment transactions; or investment, liquidity, andother risks inherent in real estate (such as those associated with general and local economic conditions). If you elect to allocate funds to a SeparateAccount, you may not be able to immediately withdraw them.

Returns shown for periods of less than one year are not annualized. All returns displayed here are after net Total Investment Expense of the investmentoption.

For a Separate Account investment option, Total Investment Expense net equals the sum of these expenses: (a) the amount of money, expressed as apercentage, deducted for the costs of managing a separate account where applicable, fees for plan administrative services and agent compensation, plus(b) if the separate account invests in an underlying mutual fund, the total fund operating expenses of the underlying mutual fund, plus (c) if anunderlying mutual fund invests in other mutual funds, the weighted-average management fee of those other mutual funds, as listed in the most recentprospectus. The actual gross Total Investment Expense may change if an underlying mutual fund's allocation of assets to other mutual funds changes.

For a Mutual Fund investment option, Total Investment Expense gross equals the sum of (a) the total fund operating expenses plus (b) if the mutualfund invests in other mutual funds, the weighted-average management fee of those other mutual funds, as listed in the most recent prospectus. Theactual Total Investment Expense may change if the mutual fund investment option's allocation of assets to other mutual funds changes.

© 2013 Morningstar, Inc. All Rights Reserved. Part of the mutual fund data contained herein: (1) is proprietary to Morningstar and/or its contentproviders; (2) may not be copied or distributed; and (3) is not warranted to be accurate, complete, or timely. Neither Morningstar nor its contentproviders are responsible for any damages or losses arising from any use of this information.

Insurance products and plan administrative services are provided by Principal Life Insurance Company. Securities are offered through Princor FinancialServices Corporation, 1-800-547-7754, member SIPC, and/or independent broker/dealers. Securities sold by a Princor® Registered Representative areoffered through Princor. Princor and Principal Life are members of the Principal Financial Group, Des Moines, IA 50392.

Several investment companies have decided to impose redemption fees and/or transfer restrictions on certain plan and/or participant transactions. Oneor more of the investment options in your employer's retirement plan may be impacted. For more information, visit The Principal Web site atprincipal.com.

Any operating expenses of a mutual fund or underlying mutual fund that are part of net Total Investment Expense are obtained from the mutual fund'smost recent prospectus. The operating expenses shown as part of net Total Investment Expense include voluntary expense limits and fee credit.

This report includes investment options that contain information from a variety of sources. Morningstar generally provides holdings information,operations data, and rankings or statistics proprietary to Morningstar. Morningstar is also the source of information on certain mutual funds.

These results are for the investment options available through your Plan Sponsor's retirement plan, and may be different from the results for otherretirement plans. Past performance is not a guarantee of future results. Principal values and investment returns will fluctuate so that values uponredemption may be worth more or less than original costs. Total returns illustrated are net of investment expenses and management fees.

Principal Life is an investment manager as defined in ERISA with regard to its Separate Accounts.

Since inception returns are only shown for funds/accounts in existence for less than 10 years.

1 Small-cap and mid-cap investment options are subject to more fluctuation in value and may have additional risks than other investment options withstocks of larger, more stable companies.

2 Each index based investment option is invested in the stocks or bonds of the index it tracks. Performance of indexes reflects the unmanaged results forthe market segment the selected stocks or bonds represent. There is no assurance an index based investment option will match the performance of theindex tracked.

3 Specialty investment options may experience greater volatility than funds with a broader investment strategy due to sector focus. These investmentoptions are not intended to serve as a complete investment program by itself.

4 International and global investment options are subject to additional risk due to fluctuating exchange rates, foreign accounting and financial policies,and other economic and political environments.

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5 This investment option is not guaranteed by the Federal Deposit Insurance Corporation (FDIC), or any other government agency. Although thisinvestment option seeks to preserve the value of an investment, it is possible to lose money by investing in this portfolio.

6 Money Market Funds are not guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although these Funds seek topreserve the value of your investment at $1.00 per share, it is possible to lose money.

7 S&P 500 is a trademark of The McGraw-Hill Companies, Inc., and has been licensed for use by Principal Life Insurance Company and PrincipalManagement Corporation. The product is not sponsored, endorsed, sold or promoted by Standard & Poor's and Standard & Poor's makes norepresentation regarding the advisability of investing in the product.

8 S&P SmallCap 600 is a trademark of The McGraw-Hill Companies, Inc. and has been licensed for use by Principal Life Insurance Company and PrincipalManagement Corporation. The product is not sponsored, endorsed, sold or promoted by Standard & Poor's and Standard & Poor's makes norepresentation regarding the advisability of investing in the product.

9 S&P MidCap 400 is a trademark of The McGraw-Hill Companies, Inc. and has been licensed for use by Principal Life Insurance Company and PrincipalManagement Corporation. The product is not sponsored, endorsed, sold or promoted by Standard & Poor's and Standard & Poor's makes norepresentation regarding the advisability of investing in the product.

10 Effective November 13, 2006, this portfolio is sub-advised by Goldman Sachs Asset Management. From November 18, 2002, to November 16, 2006, theportfolio was sub-advised by Goldman Sachs Asset Management and Wellington Management Company, LLP. The portfolio has had varioussub-advisors since its inception. Performance results displayed reflect all sub-advisors managing this portfolio during the time periods displayed.

11 This Separate Account invests solely in the Institutional class shares of the Principal Funds. All voting rights associated with ownership of shares in themutual fund are the rights of the Separate Account, not of contract holder investing in the Separate Account. For further information on the underlyingmutual fund see the prospectus of the fund.

12 This Separate Account invests solely in the Institutional class shares of the Principal Funds. All voting rights associated with ownership of shares in themutual fund are the rights of the Separate Account, not of contract holders investing in the Separate Account. For further information on the underlyingmutual fund, see the prospectus of the fund.

13 Principal® Fixed Income Guaranteed Option is the Group Annuity Contract - Custodial Guaranteed Interest Contract available through Principal LifeInsurance Company, a member of the Principal Financial Group®, Des Moines Iowa 50392. May not be available in all states.

14 Effective November 13, 2006, Dimensional Fund Advisors (DFA) was added as an additional sub-advisor. Performance results displayed reflect allsub-advisors managing this portfolio during the time periods displayed.

15 Equity investment options involve greater risk, including heightened volatility, than fixed-income investment options. Fixed-income investment optionsare subject to interest rate risk, and their value will decline as interest rates rise.

16 Asset allocation does not guarantee a profit or protect against a loss. Investing in real estate, small-cap, international, and high-yield investment optionsinvolves additional risks.

17 Fixed-income investment options are subject to interest rate risk, and their value will decline as interest rates rise. Neither the principal of bondinvestment options nor their yields are guaranteed by the U.S. government.

19 The Fixed Income Guaranteed Option is a guarantee backed by the general account of Principal Life Insurance Company(Principal Life). As a guarantee,it does not have an investment management fee or expense ratio; those are concepts unique to investment products. The Rate Level Service Feeillustrated here represents the part of the overall fee arrangement that the plan pays for services from Principal Life as a provider of administrativeservices to the plan, as agreed to in the Service and Expense Agreement for the plan.

20 This fund indirectly bears its pro rata share of the management fees incurred by the underlying funds in which it invests. The operating expenses of theunderlying mutual funds are part of total investment expense. Performance results reflect the application of these expenses.

25 Fixed-income and asset allocation investment options that invest in mortgage securities are subject to increased risk due to real estate exposure.

26 Effective April 9, 2009, this portfolio is sub-advised by Edge Asset Management. Prior to April 9, 2009, the portfolio was sub-advised by Principal GlobalInvestors.

27 This Separate Account invests solely in the Institutional class share of a mutual fund (Fund) from Principal Funds, Inc. The manager of the Fund,Principal Management Corporation, invests between 10% and 40% of the Fund's assets in common stocks in an attempt to match or exceed theperformance of the Fund's benchmark index for performance.

28 Asset allocation does not guarantee a profit or protect against a loss. Investing in real estate, small-cap, international, and high-yield investment optionsinvolves additional risks. Additionally there is no guarantee this investment option will provide adequate income at or through retirement.

29 References to AIM have been replaced with Invesco.

30 The Investment Advisor will display "Multiple Sub-Advisors" for certain target-date, target-risk and specialty investment options where the assets aredirected by the Investment Manager to multiple underlying investment options. These underlying investment options may use multiple sub-advisorswho are responsible for the day-to-day management responsibilities.

31 This investment option is subject to investment and liquidity risk and other risks inherent in real estate such as those associated with general and localeconomic conditions. If you elect to contribute funds into the U.S. Property Separate Account, withdrawals may be delayed for up to 3 years.

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32 For Mutual Fund Network investment options, returns for all time periods, except the Since Inception time frame, may include the historical performanceof the oldest share class of the fund, adjusted to reflect a portion of the fees and expenses of this share class. Since Inception returns display the actualreturn of this share class and do not reflect the adjusted returns of the oldest share class. Please see the fund's prospectus for more information onspecific expenses, and the fund's most recent shareholder report for actual date of first sale. Expenses are deducted from income earned by the fund. Asa result, dividends and investment results will differ for each share class.

33 The net return experienced may be negative if the costs to maintain and operate the Money Market Separate Account exceed returns. Participants mayalso see negative returns if plan expenses, if applicable, are netted or deducted from their accounts.

34 The risks associated with derivative investments include that the underlying security, interest rate, market index, or other financial asset will not move inthe direction the Investment Adviser and/or Sub-Advisor anticipated, the possibility that there may be no liquid secondary market, the risk that adverseprice movements in an instrument can result in a loss substantially greater than a fund's initial investment, the possibility that the counterparty may failto perform its obligations; and the inability to close out certain hedged positions to avoid adverse tax consequences.

35 This Separate Account invests directly in the Institutional class shares of a Principal LifeTime Fund. The mutual fund operating expenses for each PrincipalLifeTime Fund are reflected in the Total Investment Expense of the Separate Accounts well as the operating expenses of the underlying funds in whichthe Principal LifeTime Fund invests. Based on the asset allocation of the Principal LifeTime Funds as in the prospectus dated March 1, 2013, the weightedaverage operating expenses of the underlying funds are: Principal LifeTime Strategic Income, 0.59%; Principal LifeTime 2010, 0.63%; Principal LifeTime2015, 0.63%; Principal LifeTime 2020, 0.68%; Principal LifeTime 2025, 0.70%; Principal LifeTime 2030, 0.72%; Principal LifeTime 2035, 0.73%; PrincipalLifeTime 2040, 0.74%; Principal LifeTime 2045, 0.74%; Principal LifeTime 2050, 0.75%; Principal LifeTime 2055, 0.75%; Principal LifeTime 2060, 0.75%.For further information on all mutual fund expenses, see the prospectus of the underlying Principal LifeTime Fund. All voting rights associated withownership of shares in the mutual fund are the rights of the Separate Account, not of contract holders investing in the Separate Account.

36 Formerly known as MidCap Blend Separate Account.

E Investment option limits the number of transfers allowed into the investment option. All participant investment transfers and non-scheduled rebalancingactivity are counted toward the number of transfers allowed. When the number of allowed transfers into the investment option is met, no additionalinvestment transfers into the investment option will be allowed until the holding period elapses. Contributions into the investment option are notimpacted.

F Investment option limits transfer activity. Once the number of allowed transfers is met, participants are not allowed to transfer back into an investmentoption which they have transferred out of until the holding period elapses. All participant investment transfers and non-scheduled rebalancing activityare counted toward the number of transfers allowed. Contributions into the investment option are not impacted. Participants may still transfer out todifferent investment options or to money market or Guaranteed options.

G Investment option limits transfer activity. Once the number of allowed transfers is met, participants are not allowed to transfer amounts valued at thethreshold amount or more back into the investment option which they have transferred out of until the holding period elapses. All participantinvestment transfers and non-scheduled rebalancing activity valued at the threshold amount or more are counted toward the number of transfersallowed. Contributions into the investment option are not impacted. Participant transfers made for less than the threshold amount do not count and arenot limited.

Q NFI-ODCE Equal-Weight-Benchmark is published by the National Council of Real Estate Investment Fiduciaries (NCREIF). Regarding quarter endinformation, dashes will appear for periods of time after a quarter end but prior to NCREIF publication of the NFI-ODCE Equal-Weight Benchmark. Themost current year end information as published by NCREIF is presented. For periods of time after year end but prior to NCREIF publication, data may befor the preceding year. For the most up to date information visit principal.com or call 1-800-547-7754.

-- Frequent trading policies applied to Mutual Fund Network investment options may not exactly match the mutual fund’s Prospectus. Principal Life workswith each fund family to implement appropriate policies and guidelines. Mutual Fund Network fund families may also monitor for excessive trading andenforce limitations in addition to or in lieu of policy implemented by Principal Life Insurance Company. Please refer to the prospectus for details. See theoffering documents for details on transfer limitations for investment options that are not classified as mutual funds.

Benchmark Descriptions

MSCI - Emerging Markets NDTR D Index measures equity market performance in the global emerging markets. It consists of 26 emerging marketcountries in Europe, Latin America and the Pacific Basin.

Russell Midcap Growth Index is a market-weighted total return index that measures the performance of companies within the Russell Midcap Indexhaving higher price-to-book ratios and higher forecasted growth values.

Dow Jones UBS Commodity Index is composed of futures contracts on physical commodities.

MSCI EAFE Value Index is a subset of the MSCI EAFE Index, which is an unmanaged index that measures the stock returns of companies in developedeconomies outside of North America. The MSCI EAFE Value Index consists of securities classified by MSCI as most representing the value style.

NFI-ODCE Equal-Weight is the NCREIF Fund Index - Open End Diversified Core Equity. It is a fund-level equal-weighted, time-weighted return index andincludes property investments at ownership share, cash balances and leverage. The return series is net of the average fee charged by accounts that makeup the index.

Russell 2000 Index consists of the smallest 2000 companies in the Russell 3000 Index, representing approximately 10% of the Russell 3000 total marketcapitalization.

Russell Midcap Value Index is a market-weighted total return index that measures the performance of companies within the Russell Midcap index havinglower price-to-book ratios and lower forecasted growth values.

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MSCI World Ex U.S.A. Index is a free float-adjusted market capitalization weighted index that is designed to measure the equity market performance ofdeveloped markets, excluding the United States.

MSCI ACWI Ex USA Index is a free float-adjusted market capitalization index that is designed to measure the combined equity market performance ofdeveloped and emerging market countries excluding the US.

MSCI EAFE Growth Index is a subset of the MSCI EAFE Index, which is an unmanaged index that measures the stock returns of companies in developedeconomies outside of North America. The MSCI EAFE Growth Index consists of securities classified by MSCI as most representing the growth style.

Standard & Poor's 400 MidCap Stock Index includes approximately 10% of the capitalization of U.S. equity securities. These are comprised of stocks inthe middle capitalization range.

Standard & Poor's 500 Index is a market capitalization-weighted index of 500 widely held stocks often used as a proxy for the stock market.

Standard & Poor's 600 Stock Index is a small cap index that consists of 600 domestic stocks chosen for market size, liquidity, and industry grouprepresentation.

Barclays U.S. Government/Credit 5-10 Year Index tracks the return of the U.S. Government/Credit with a maturity window of 5-10 years.

Morningstar Lifetime Moderate Income Index represents a portfolio of global equities, bonds and traditional inflation hedges such as commodities andTIPS. This portfolio is held in proportions appropriate for a U.S. investor who is at least ten years into retirement.

Morningstar Lifetime Moderate 2010 Index represents a portfolio of global equities, bonds and traditional inflation hedges such as commodities andTIPS. This portfolio is held in proportions appropriate for a U.S. investor who is near retirement.

Morningstar Lifetime Moderate 2015 Index represents a portfolio of global equities, bonds and traditional inflation hedges such as commodities andTIPS. This portfolio is held in proportions appropriate for a U.S. investor who is about five years away from retirement.

Morningstar Lifetime Moderate 2020 Index represents a portfolio of global equities, bonds and traditional inflation hedges such as commodities andTIPS. This portfolio is held in proportions appropriate for a U.S. investor who is about ten years away from retirement.

Morningstar Lifetime Moderate 2025 Index represents a portfolio of global equities, bonds and traditional inflation hedges such as commodities andTIPS. This portfolio is held in proportions appropriate for a U.S. investor who is about 15 years away from retirement.



Russell 1000 Growth Index is a market-capitalization weighted index of those firms in the Russell 1000 with higher price-to-book ratios and higherforecasted growth values.

Barclays U.S. Universal Index represents the union of the U.S. Aggregate Bond Index, the U.S. High Yield Corporate Index, the 144A Index, the EurodollarIndex, the Emerging Markets Index, the non-ERISA portion of the CMBS Index, and the CMBS High Yield Index.


Russell 1000 Value Index is a market-capitalization weighted index of those firms in the Russell 1000 with lower price-to-book ratios and lower forecastedgrowth values.


Russell 2000 Growth Index is a market-weighted total return index that measures the performance of companies within the Russell 2000 Index havinghigher price-to-book ratio and higher forecasted growth values.


465648

You have the right to direct the investment of retirement plan contributions among the investment options offered under the retirement plan. Properly investing retirement contributions is important for planning your future retirement income. You should consider your investment direction decision carefully. This notice provides information regarding where contributions submitted to the retirement plan for your benefit will be directed in the absence of your investment election. You may direct the investment of the retirement funds by visiting www.principal.com.

Investment Option DefaultIf you have not provided complete, up to date direction as to how the account set up for you under the retirement plan is to be invested, the account will be directed under automatic rules. You need to understand these rules and make sure that you are comfortable with them or that you take action to direct the investment of the account according to your preferences.These rules state that, if we do not have complete investment directions from you, the retirement funds in the account and new contributions for which we do not have direction will be directed to the applicable T. Rowe Price Retirement Fund(subadvised by T. Rowe Price). The applicable T. Rowe Price Retirement Fund will be determined based on your current age and the definition of normal retirement age under the plan, which is age 62. Your directions must be received at the Corporate Center of Principal Life Insurance Company.

See the table below to identify the T. Rowe Price Retirement Fund that will apply based on your current age and when you will reach the plan’s normal retirement age. For information on how you may make an investment direction election, please see the “Right to Direct” section below.

Normal Retirement Date T Rowe Price Retirement Fund*2002 or earlier T. Rowe Price Retirement Income Advisor FundBetween 2003 and end of 2007 T. Rowe Price Retirement 2005 Advisor FundBetween 2008 and end of 2012 T. Rowe Price Retirement 2010 Advisor FundBetween 2013 and end of 2017 T. Rowe Price Retirement 2015 Advisor FundBetween 2018 and end of 2022 T. Rowe Price Retirement 2020 Advisor FundBetween 2023 and end of 2027 T. Rowe Price Retirement 2025 Advisor FundBetween 2028 and end of 2032 T. Rowe Price Retirement 2030 Advisor FundBetween 2033 and end of 2037 T. Rowe Price Retirement 2035 Advisor FundBetween 2038 and end of 2042 T. Rowe Price Retirement 2040 Advisor FundBetween 2043 and end of 2047 T. Rowe Price Retirement 2045 Advisor FundBetween 2048 and end of 2052 T. Rowe Price Retirement 2050 Advisor Fund2053 or later T. Rowe Price Retirement 2055 Advisor Fund

Note: neither the principal nor the underlying assets of the T. Rowe Price Retirement Funds are guaranteed at any time and investment risk remains at all times.

To learn about the retirement plan’s default investment option and related objectives, risk and return characteristics, and associated fees and expenses, please see the attached investment information or Investment Option Summary included in the enrollment workbook for the T. Rowe Price Retirement Fund that will apply.

Right to DirectIf you do not want retirement funds to be directed as indicated above, then you may elect to direct the retirement funds to investment options under the retirement plan by visiting The Principal Web site at www.principal.com and logging into theaccount or by calling 1-800-547-7754.

You may make changes to your investment direction as allowed under the retirement plan. This includes transferring any contributions from the applicable investment option default to another investment option. Transfers out of the investment option default are not subject to restrictions, fees or expenses1 for a 90-day period, unless the fees and expenses are charged

1 Includes surrender charges, liquidation or exchange fees, redemption fees and similar expenses charged in connection with theliquidation of, or transfer from, the investment option default.

Ruan Incorporated Important Notice Regarding3100 Ruan Center Qualified Default666 Grand Ave. Investment AlternativeDes Moines, IA 50309 Participant Notice


on an ongoing basis for the operation of the investment2. See the attached investment information for information regarding restrictions, fees or expenses after the 90-day period.

Additional InformationFor additional information about the investment option default or other investment alternatives under the plan please visit www.principal.com or contact Ruan Human Resources at 1-800-845-6675, option 4.

2 Includes investment management fees, distribution and/or service fees, “12b-1” fees, or legal, accounting, transfer agent and similar administrative expenses.


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Plan SummaryContract/Plan ID Number (3)81756

04.18.2013 144656 Plan Summary - Page 1 of 5

RUAN EMPLOYEES' PROFITSHARING AND SAVINGS PLANPrincipal Life Insurance CompanyDes Moines, IA 50306-9394

Am I eligible for RUAN EMPLOYEES' PROFIT SHARING AND SAVINGS PLAN?

For salary deferral contributions, you may begin to participate in the plan if you:

• have completed 60 day(s) of service with the company

If you meet the above requirements, you may begin making salary deferral contributions immediately.

For Employer contributions, you may begin to participate in the plan if you:

• have completed 1.00 year(s) of service with the company

Once you meet the above requirements for employer contributions, you enter the plan on the next entry date.

Where do my contributions come from?

Contributions in general are from total pay from RUAN, INCORPORATED including salary deferral contributions.

Your benefits representative can provide more detailed information.

Are there limits to my contributions?

The retirement plan includes an automatic contribution arrangement. Please refer to the notice provided to you by your plan sponsor for details.

You may choose to contribute from 1% to 100% of your total pay.

Your taxable income is reduced by the amount you contribute through salary deferral. This lets you reduce your taxable income. Your total salary deferral in 2013 may not be more than $17,500.00.

Your maximum contribution percentage and/or dollar amount may also be limited by Internal Revenue Service regulations.

If you are 50 years old or older during the plan year and you have met the annual IRS Deferral limit (or the specified plan limit for deferrals), you may contribute a catch-up deferral of up to $5,500 in 2013. If you qualify and are interested in making Catch-up contributions, please contact your Plan Administrator for details.

Can I make Roth salary deferral after-tax contributions?

Roth salary deferral contributions are another option to designate your salary deferral contributions.

Roth salary deferral contributions are made on an after-tax basis. You may designate any amount of the available salary deferral limit for a plan calendar year as Roth salary deferral contributions.


Plan Summary Contract/Plan ID Number (3)81756

.

Roth salary deferral contributions plus your pre-tax salary deferral contributions are counted toward the annual salary deferral contribution amount and salary deferral contribution percentage mentioned above.

Distributions from your Roth salary deferral contribution account will generally be tax-free if the distribution meets the qualified distribution requirements, death or disability and you have maintained the Roth salary deferral account for at least 5 taxable years.

Can I change my contributions to the retirement plan?

You may stop making salary deferral contributions or change your salary deferral amount at any time. Changes will be implemented as soon as administratively feasible.

Employer Contributions

Your employer will match 50% of the first 6% of the pay you contribute to the plan through salary deferral.

I have a retirement account with a previous employer, can I combine the two?

You may be allowed to rollover into this plan all or a portion of the retirement funds you have outside this plan. You may then withdraw all or a portion of your rollover contributions. The number of withdrawals may be limited. Refer to your Summary Plan Description for more details.

To receive additional information, contact your Plan Administrator, visit us at principal.com or call 1-800-547-7754.

When am I vested in the retirement plan funds?

You are always 100% vested in the contributions YOU choose to defer. You cannot forfeit these contributions.

You are vested in employer contributions based on years of vesting service with your employer as shown below

The vesting schedule is

6 Year Graded Standard2.0 Years 20.00%3.0 Years 40.00%4.0 Years 60.00%5.0 Years 80.00%6.0 Years 100.00%

The vesting schedule applies to the following contribution(s):Employer Match in M


Contract/Plan ID Number (3)81756 Plan Summary

.

Investment Options

You are able to direct the investment of the retirement account balance by choosing among several investment options.

In order for you to make informed investment decisions, it is important that you read the investment material (including prospectuses if applicable) available from your plan sponsor.

You may also obtain this information by calling our Client Contact Center at 1-800-547-7754.

You may elect the investment direction of all contributions to the retirement plan. Please see the Summary Plan Description for details.

For detailed information about your investment options, please visit us at principal.com or contact us at 1-800-547-7754.

How often can I make changes to the investment options in the retirement plan?

• anytime

Note that when transferring existing balances from one investment option to another, redemption fees or restrictions on transfer frequency may apply. Refer to the redemption fee and transfer restriction policy on The Principal Website or contact your Plan Administrator.

Changes can be made through Teletouch® (a toll-free number) and the Web site.

A charge will apply to all paper requests.

How can I access my account information?

You may obtain account information through:

• Participant Statement (quarterly)

• Call your interactive voice response system, Teletouch®.

• Visit our Website at principal.com to access the account.

How are the fees for the retirement plan paid?

Plan administrative expenses are paid from the total investment expense of one or more of the plan's investment options.

When can I begin receiving benefits from the retirement plan?

Benefits are payable at:

• Retirement (age 62)

• Age 59 1/2 and still working

• Qualified Reservist


Plan Summary Contract/Plan ID Number (3)81756

.

• Death

• Disability*

• Termination of employment

Please refer to the participant notice or Summary Plan Description provided to you by your plan sponsor about withdrawal benefits

*You may need to cease employment to receive this benefit.

Financial Hardship

You may withdraw all or part of your vested account if you can prove financial hardship and are unable to meet your financial needs another way. If allowed to withdraw salary deferral contributions, withdrawal will not include post 1989 earnings.

The plan defines hardship as an "immediate and severe financial need" along with establishing the allowable reasons to receive such a withdrawal. Please see your Summary Plan Description for more details regarding hardship withdrawals.

If I need to take a loan from the plan, what are the guidelines?

You may borrow up to 50% of the vested account balance or $50,000.00 (whichever is less).

The minimum loan amount is $1,000.00.

2 loan(s) can be approved in a 12-month period. You may have 3 loan(s) outstanding at any time.

The interest rate will be determined when you apply for your loan. You pay back both the principal and interest directly to the account held for you in the plan through payroll deduction.

Loans must be repaid within a 5-year period. See your loan administrator for additional details.

Refer to the Summary Plan Description for more details on contributions available for a plan loan.

Other Information

Your salary deferral contributions are included in the wages used to determine your social security tax.


Contract/Plan ID Number (3)81756 Plan Summary

.

This plan summary includes a brief description of your plan sponsor's retirement plan features. While this plan summary outlines many of the major provisions of your participating plan sponsor's retirement plan, this summary does not provide you with every plan detail. The legal plan document, which governs this plan, provides full details. If there are any discrepancies between this plan summary and the legal plan document, the legal plan document will govern.

From time to time, your plan sponsor may elect to amend the retirement plan provisions. This plan summary may be updated to reflect proposed amendments to the plan document provisions. Until a plan amendment is adopted, however, the legal plan document will govern. Contact your plan sponsor if you would like more details regarding applicable retirement plan provisions. This document is not a Summary Plan Description.

Most withdrawals/distributions are subject to taxation and required withholding. Check with your financial/tax advisor on how this may affect you.

The Principal® is required by the IRS to withhold 20% of the portion of a distribution that is eligible for rollover if it is not directly rolled over to another eligible retirement plan, including an IRA, or used to purchase an annuity to be paid over a minimum period of the lesser of 10 years or the participant's life expectancy. This withholding will offset a portion of federal income taxes you owe on the distribution.

The retirement account may be affected differently by individual state taxation rules. Contact your tax advisor with questions.

Client Contact Center retirement specialists at The Principal® are available to answer questions about the retirement plan. Please call 1-800-547-7754 Monday through Friday, 7 am - 9 pm (Central Time), to speak to a retirement specialist.

To find out more information about The Principal®, visit our website at principal.com

Insurance products and plan administrative services are provided by Principal Life Insurance Company, a member of the Principal Financial Group® (The Principal®), Des Moines, IA 50392

1. Current income: Enter your current annual gross income.

2. Retirement income goal: Multiply STEP 1 by 85%, and enter this amount.

3. Social Security income: Enter the value from TABLE A that most closely corresponds to your income.

4. Annual retirement income: Subtract STEP 3 from STEP 2, and enter the remainder.

5. Future retirement income: Multiply STEP 4 by the infl ation factor from TABLE B that most closely matches the number of years until you retire and enter the result.

5.5 Defi ned Benefi t Estimate: If you have a defi ned benefi t (DB) plan, subtract your

estimated future annual DB plan benefi t from STEP 5.

6. Retirement goal*: Multiply STEP 5 (or STEP 5.5 if you have a DB benefi t)

by 22.50, and enter the result. *Assumes a 4.5% withdrawal rate adjusted annually for infl ation in retirement.

7. Current portfolio: Enter the total amount of current retirement investments, including savings in the retirement plan.

8. Value of current investments at retirement: Multiply STEP 7 by the growth factor from TABLE C that corresponds most closely to the number of years until you retire, and enter the result.

9. Retirement savings shortfall: Subtract STEP 8 from STEP 6 to get how much you still need to accumulate before you retire, and enter the result.

10. Annual savings goal: Multiply STEP 9 by the accumulation factor from TABLE C that most closely matches the number of years until you retire, and enter the result.

11. Percentage of your pay you need to save: Divide STEP 10 by STEP 1, and multiply by 100

(e.g. 0.119 x 100 = 12%) to get the total percentage (including employer match or collectively bargained contribution***, if applicable) to help reach a retirement savings goal of 85 percent of your pre-retirementincome at retirement.

Here’s a quick and easy way to fi gure out a percentage of your pay you may need to save in order to generate 85 percent of your pre-retirement income at retirement. Grab a calculator to help with the math.

RETIREMENT SAVINGS WORKSHEET

TABLE C**

ACCUMULATION FACTOR

Years to Retirement

Growth Factor

AccumulationFactor

5 1.403 .160

10 1.967 .063

15 2.759 .033

20 3.870 .019

25 5.427 .012

30 7.612 .008

35 10.677 .005

40 14.974 .004

Years to Retirement

Infl ation Factor

5 1.13

10 1.28

15 1.45

20 1.64

25 1.85

30 2.10

35 2.37

40 2.69

TABLE B**

INFLATION FACTOR

Annual GrossIncome

Estimated Annual Benefi t

$25,000 $12,500

$30,000 $13,500

$40,000 $16,000

$50,000 $20,000

$60,000 $21,000

$80,000 $24,000

$100,000 $25, 000

TABLE A

SOCIAL SECURITY BENEFITS

Figures show the approximate maximum benefi t for a 30-year-old who will retire at age 65 in 2045 in today’s dollars. For a more accurate estimate of your Social Security benefi ts, call 1-800-772-1213 to obtain SSA Form 7004. Source: Social Security Administration’s website benefi t calculator.

STEPS

%

$

$

$

$

$

$

$

$

$

$

$

This worksheet is for illustrative purposes only. It is hypothetical and does not guarantee any specifi c returns on any investment options.

** Table B: Assumes annual infl ation of 2.5%; Table C: Growth factor - assumes an 7% annual rate of return on current investments before retirement; Accum. Factor - assumes the amount you invest each year before retirement occurs mid-year at an 7% annual rate of return. Assumes annual infl ation of 2.5% before retirement.

***As stated in the collective bargaining agreement.


NOTES


Benefi t from ongoing support from The Principal®Once you’ve enrolled in the retirement savings plan, see how you can

benefi t from all The Principal retirement tools, resources and services.

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jobs and aren’t sure of your options? Cut through

the confusion of multiple accounts and piles of

paperwork. Ask our retirement specialists at

1-800-547-7754 how you can save time and

potentially money by consolidating qualifi ed

retirement funds into one account.

Comprehensive account statementsYou’ll receive periodic statements of the retirement

account, providing you with a clear snapshot of the

account balance, account activity and investment

option performance. They make it easier for you to

monitor the account contributions and help you

make sure you are on track to meet your future

retirement savings goals. Past retirement plan

statements are available online at principal.com

for 18 months.

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At The Principal, we’re dedicated to

keeping you up-to-date on the

information you need to help plan

a more secure fi nancial future. As a

retirement savings plan participant,

you will receive .

It will help you stay on top of the latest

retirement planning news and keep you up-to-date

on a broad range of personal fi nancial topics.

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MY PRINCIPAL® EDGE MILESTONES

PRINCIPAL.COM/MILESTONES

Whether you’re a fi nancial rookie, old pro or somewhere in between, Milestones online is

available to help you plan for retirement. Once you’ve enrolled in the retirement plan, visit

principal.com/milestones and answer a few simple questions.

In minutes, you can calculate the estimated income you may need in retirement, learn about

different investing strategies and get information on picking a retirement plan contribution

rate. You can also get answers to such questions as:

• Will retiring at age 67 instead of age 65 make a big difference?

• How much of an impact will it make if you increase your contribution?

• What’s the effect of bumping up your contribution by $100 a month?

This unique retirement planning tool is being made available to you at no additional fee, with

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My Principal® Edge Milestones makes

it quick and easy to draft your own

Personalized, Action-Oriented

Retirement Guide.

Plus, you can come back at any time

to make sure you’re still on course.

MILESTONES


24-HOUR ACCOUNT ACCESS

Get instant access to retirement savings account information 24 hours a day by setting up a secure password or personal identifi cation number online, or via our automated phone system.

ONLINE

• Visit principal.com.

• Under Account Login, select PERSONAL as the login type, and click GO.

• Click the ESTABLISH YOUR USERNAME AND

PASSWORD link.

• Enter your SOCIAL SECURITY NUMBER and the ACCOUNT/CONTRACT NUMBER:

• Verify your identity, create your username and password, enter your email address, and select and answer your online security questions.

• Log back in to principal.com.

• Follow the prompts to choose a login image and phrase.

• Once logged in, you’ll fi nd all of this and more:

Account Information Personalized rate of return, balances, contribution information

Investments Investment performance, asset mix, investor profi les, Investor Profi le Quiz

Historical Information Activity summary, transactions, statements, electronic history

Planning Center Retirement planning with investing basics, saving, budgeting, online seminars

BY PHONE

• Call our automated phone system at 1-800-547-7754.

• Enter your SOCIAL SECURITY NUMBER.

• Listen to the menu, and select an option.

• If prompted, enter/establish your PIN.

• Follow the prompts to:

Access daily account values

Obtain investment performance information

Transfer retirement funds between available investment options

Make changes to investments or your PIN

Review the status of a pending or completed distribution

Access information on changing jobs or retiring and other retirement savings options

381756.

The Principal Financial Group®, Des Moines, Iowa 50392-0001, principal.com

While this communication may be used to promote or market a transaction or an idea that is discussed in the publication, it is intended to provide general information about the subject matter covered and is provided with the understanding that none of the

member companies of the Principal Financial Group® are rendering legal, accounting, or tax advice. It is not a marketed opinion and may not be used to avoid penalties under the Internal Revenue Code. You should consult with appropriate counsel or other

advisors on all matters pertaining to legal, tax, or accounting obligations and requirements.

Insurance products and plan administrative services are provided by Principal Life Insurance Company, a member of the Principal Financial Group® (The Principal®), Des Moines, IA 50392.

Principal Financial Group, Inc. is licensed under the following, and related Ronald A. Katz Technology Licensing, L.P. United StatesPatents: 5,128,984; 5,5,561,707; 5,684,863; 5,815,551; 5,828,73 4; 5,917,893; 5,898,762; 5,974,120; and others.

This workbook content is current as of the production date noted below. If there are any discrepancies between this information and the legal plan document, the legal plan document will govern. If the production date is older than three months or past an

investment performance end, you should contact your plan sponsor or log in to principal.com for current retirement plan and investment option information. The member companies of the Principal Financial Group® prohibit the manipulation of this workbook content. If your

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WE’LL GIVE YOU AN EDGE®

PQ 8848 | 09/2012 | t11091202ot©2012 Principal Financial Services, Inc.

04/18/2013

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