<UL type=disc><LI class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; COLOR: black; LINE-HEIGHT: 14.25pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list .5in"><SPAN style="FONT-FAMILY: 'Arial','sans-serif'">How is an earnings-at-risk plan different from an ordinary gain-sharing or profit-sharing plan?