Document:

EX-10.2

 Exhibit 10.2 

NON-COMPETITION AND NON-SOLICITATION 

AGREEMENT 
 THIS NON-COMPETITION AND NON-SOLICITATION AGREEMENT (“Agreement”) is entered into on May 8, 2021 by and between Soliton, Inc., a Delaware corporation
(“Company”), and Brad Hauser (“Executive” and together with the Company, the “Parties”). 

WHEREAS, on the date hereof, AbbVie Inc., a Delaware corporation (“Parent”), the Company, and Scout Merger Sub, Inc., a
Delaware corporation and a wholly owned Subsidiary of Parent (“Merger Sub”), entered into an Agreement and Plan of Merger dated as of May 8, 2021 (as amended, restated, supplemented or modified from time to time, the
“Merger Agreement”); 
 WHEREAS, as an equity holder of the Company, Executive will receive significant consideration in
connection with the consummation of the transactions contemplated by the Merger Agreement; 
 WHEREAS, as an equity holder of the Company,
Executive has obtained extensive and valuable knowledge, technical expertise and/or confidential information concerning the business of the Company; and 

WHEREAS, as a condition and material inducement to Parent’s and Merger Sub’s execution of the Merger Agreement and the consummation
of the transactions contemplated thereby in accordance with the terms and subject to the conditions set forth in the Merger Agreement, and to preserve the value of the business of the Company being acquired by Parent pursuant to the Merger
Agreement, the Merger Agreement contemplates, among other things, that Executive enter into this Agreement. 
 NOW, THEREFORE, in
consideration of the promises and the mutual covenants herein contained, the receipt and sufficiency of which are hereby acknowledged, the Parties, intending to be legally bound, agree as follows. 

AGREEMENT 
  

	1.	 Non-Solicitation;
Non-Competition. 

 (a) Executive agrees that, during his employment with the
Company and until eighteen (18) months following the Closing, as such term is defined in the Merger Agreement, Executive will not, directly or indirectly, including on behalf of any person, firm or other entity, actively solicit for employment
any employee of the Company or any of its parents, subsidiaries, divisions, or affiliates (collectively, “Affiliated Entities”), or anyone who was an employee of the Company or any of its Affiliated Entities within the six
(6) months prior to the Closing, or induce any such employee to terminate his or her employment with the Company or any of its Affiliated Entities. 

 (b) Executive agrees that, during his employment with the Company and until eighteen
(18) months following the Closing, Executive will not, directly or indirectly, including on behalf of any person, firm or other entity, without the express written consent of an authorized representative of the Company, (i) perform
services within the Territory (as defined below) for any Competing Business (as defined below), whether as an employee, consultant, agent, contractor or in any other capacity, (ii) hold office as an officer or director or like position in any
Competing Business, or (iii) request any person, firm or other entity that is a customer of the Company and any of its Affiliated Entities during the period of Executive’s employment with the Company or during the period that is eighteen
(18) months after the Closing to curtail or cancel their business with the Company or any of its Affiliated Entities. 
 These obligations will
continue for the specified period regardless of whether Executive terminates employment with the Company during such period and regardless of whether such termination of Executive’s employment, if any, was voluntary or involuntary or with or
without cause or for any other reason. 
 “Competing Business” means any corporation, partnership or other entity or person
(other than the Company) which is engaged in the development, manufacture, marketing, distribution or sale of, or research directed to the development, manufacture, marketing, distribution or sale of medical or aesthetic solutions or devices in the
following markets: tattoo-removal and the reduction of cellulite. 
 “Territory” shall mean (i) the United States, and
(ii) any foreign jurisdiction in which the Company or any subsidiary of the Company is then conducting clinical trials, providing services or products, or marketing its services or products (or engaged in active discussions to provide such
services). 
 Executive agrees that in the event a court determines the length of time or the geographic area or activities prohibited under
this Agreement are too restrictive to be enforceable, the court shall reduce the scope of the restriction to the extent necessary to make the restriction enforceable. In furtherance and not in limitation of the foregoing, the Company and Executive
each intend that the covenants contained in this Agreement shall be deemed to be a series of separate covenants, one for each and every state, territory or jurisdiction of the United States and any foreign country set forth therein. If, in any
judicial proceeding, a court shall refuse to enforce any of such separate covenants, then such unenforceable covenants shall be deemed eliminated from the provisions hereof for the purpose of such proceedings to the extent necessary to permit the
remaining separate covenants to be enforced in such proceedings. 
 2. Exceptions. Notwithstanding anything to the contrary contained in this
Agreement, nothing in this Agreement shall prevent Executive from (i) being the record or beneficial owner of two percent (2%) or less of the outstanding capital stock of a publicly traded company which may be engaged in a Competing Business,
or (ii) rendering services to the Parent, as long as, and to the extent that, such services are performed in accordance with a written agreement executed and delivered by Parent on the one hand, and Executive on the other hand. 

  
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 3. Enforcement: Extension Limitations. The Parties acknowledge the necessity of the
protections against competition by Executive that are contained in this Agreement and acknowledge that the nature and scope of such protection has been carefully considered by the Parties. Executive further acknowledges and agrees that the
provisions and restrictions of this Agreement form part of the consideration under the Merger Agreement and are among the inducements for Parent entering into and consummating the transactions contemplated therein, which is for the benefit of the
Company. Executive further acknowledges that the restrictions contained in this Agreement are fair, reasonable and necessary to protect the legitimate interests of Parent and that Parent would not have entered into the Merger Agreement in the
absence of such restrictions. 
 It is the intent of the parties to this Agreement that the provisions of this Agreement shall be enforced
to the fullest extent permissible under the laws and public policies applied in each jurisdiction in which enforcement is sought. Notwithstanding the foregoing, if any particular provision or portion thereof of this Agreement shall be adjudicated to
be invalid or unenforceable, such provision or portion thereof shall be deemed amended to the minimum extent necessary to render such provision or portion valid and enforceable, such amendment to apply only with respect to the operation of such
provisions or portions in the particular jurisdiction in which such adjudication is made. 
 Without limiting the remedies available to the
Company, Executive acknowledges that a breach of any of the covenants contained in this Agreement may result in material irreparable injury to the Company for which there is no adequate remedy at law, that it will not be possible to measure
precisely damages for such injuries and that, in the event of such a breach or threat thereof, the Company shall be entitled, without the requirement to post bond or other security, to obtain a temporary restraining order and/or injunction
restraining Executive from engaging in activities prohibited by this Agreement or such other relief as may be required to specifically enforce any of the covenants in this Agreement. 

4. Notice. Any notice or other communication required or permitted to be given to the Parties shall be deemed to have been given if either
personally delivered, or if sent for next-day delivery by nationally recognized overnight courier, and addressed as follows: 

If to Executive, to: 
 Brad
Hauser 
 If to the Company, to: 

Soliton, Inc. 
 5304
Ashbrook Drive 
 Houston, Texas 77081 

Attention: President 
 5.
Representation and Warranty. Executive hereby acknowledges and represents that he has had the opportunity to consult with legal counsel regarding his rights and obligations under this Agreement and that he fully understands the terms and
conditions contained herein. 

  
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 6. Severability. If any provision of this Agreement is declared void or unenforceable by a
court of competent jurisdiction, all other provisions shall nonetheless remain in full force and effect. 
 7. Governing Law. This Agreement
shall be governed by, and construed and enforced in accordance with, the laws of the State of Texas, without regard to the conflict of laws provisions thereof. Any action, suit or other legal proceeding that is commenced to resolve any matter
arising under or relating to any provision of this Agreement shall be submitted to the exclusive jurisdiction of any state or federal court in Harris County, Texas. 

8. Waiver. The waiver by either of the Parties of a breach of any provision of this Agreement shall not be or be construed as a waiver of any
subsequent breach. The failure of either of the Parties to insist upon strict adherence to any provision of this Agreement on one or more occasions shall not be considered a waiver or deprive that Party of the right thereafter to insist upon strict
adherence to that provision or any other provision of this Agreement. Any such waiver must be in writing, signed by the Party against whom such waiver is to be enforced. 

9. Assignment. This Agreement is a personal contract and Executive may not sell, transfer, assign, pledge or hypothecate his rights, interests
and obligations hereunder. Except as otherwise herein expressly provided, this Agreement shall be binding upon and shall inure to the benefit of Executive and his personal representatives and shall inure to the benefit of and be binding upon the
Company and its successors and assigns, including without limitation, any corporation or other entity into which the Company is merged or which acquires all or substantially all of the assets of the Company. 

10. Section Headings. The section headings in this Agreement are for convenience only; they form no part of this Agreement and shall not affect
interpretation. 
 11. Effectiveness. This Agreement shall become effective upon, and only upon, the Closing. Upon the termination of the
Merger Agreement, and if the Closing shall not have occurred by December 31, 2022, this Agreement shall be deemed rescinded by mutual agreement and thereupon null, void ab initio, and without any force or effect with no action or notice
required on the part of any party to effect the rescission of this Agreement. 
 [Signature page follows] 

  
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 IN WITNESS WHEREOF, the parties hereto have duly executed this Agreement as of the date written above. 

 

			
	SOLITON, INC.
		
	By:	 	/s/ Lori Bisson
	Name:	 	Lori Bisson
	Title:	 	Executive Vice President and Chief Financial Officer
	
	BRAD HAUSER
		
	By:	 	/s/ Brad Hauser

  
 5EX-10.3

 Exhibit 10.3 

SOLITON, INC. EXECUTIVE SEVERANCE PLAN, 

AMENDED AND RESTATED AS THE 

SOLITON, INC. EMPLOYEE SEVERANCE PLAN 

AND 
 SUMMARY PLAN
DESCRIPTION 
 Section 1. Purpose of the Plan 

The Soliton, Inc. Executive Severance Plan, amended and restated as the Soliton, Inc. Employee Severance Plan (the “Plan”) has been established by
Soliton, Inc. (the “Company”), effective as of May 8, 2021, for the purpose of providing severance benefits to eligible employees of the Company upon certain terminations of employment as described herein. The Plan supersedes any and
all previous severance practices and policies of the Company with respect to the employees to whom the Plan is extended. This document serves as both the Plan document and as a summary plan description of the Plan. 

Section 2. Definitions 
  

	 	(a)	 “Administrator” means the person or persons appointed by the Compensation Committee of the Board to
administer the Plan. 

  

	 	(b)	 “Board” means the Board of Directors of the Company. 

 

	 	(c)	 “Cause” means that a Participant: (i) pleads “guilty” or “no contest” to, or
is convicted of a felony under federal or state law; (ii) engages in conduct, in the performance of the Participant’s duties for the Company, that constitutes gross negligence or willful misconduct; (iii) engages in substantiated
fraud, misappropriation or embezzlement against the Company; or (iv) engages in any willful misconduct that causes material harm to the reputation of the Company. To the extent any act or claim allegedly giving rise to Cause may be cured, the
Company shall provide the Participant with written notice within 30 days of the first instance of the act or claim allegedly giving rise to Cause and the Participant shall have 30 days to cure such act or claim. For purposes of this provision, no
act or failure to act on the part of the Participant shall be considered “willful” unless it is done, or omitted to be done, by the Participant in bad faith or without reasonable belief that the Participant’s action or omission was in
the best interests of the Company. Any act, or failure to act, based upon authority given pursuant to a resolution duly adopted by the Board or upon the advice of counsel for the Company shall be conclusively presumed to be done, or omitted to be
done, by the Participant in good faith and in the best interests of the Company. 

  

	 	(d)	 “Change in Control” has the meaning set forth in the Soliton, Inc. 2018 Stock Plan.

  

	 	(e)	 “Company” means Soliton, Inc. 

 

	 	(f)	 “Confidentiality Agreement” means the any proprietary information agreement between the Company and
the Participant. 

  

	 	(g)	 “ERISA” means the Employee Retirement Income Security Act of 1974, as amended. 

	 	(h)	 “Good Reason” means (i) the Company requires the Participant, without the Participant’s
consent, to be based at any office located more than 50 miles from the Participant’s home; (ii) there is a 20% or greater reduction of the Participant’s then current base salary, other than a general reduction in base salary that
affects all similarly situated employees of the Company in substantially the same proportions; or (iii) a material breach by the Company of any agreement entered into between the Company and the Participant or (iv) a material, adverse
change in the Participant’s authority, duties or responsibilities (other than temporarily while the Participant is physically or mentally incapacitated or as required by applicable law). Good Reason shall not exist hereunder unless the
Participant provides notice in writing to the Company of the existence of a condition described above within a period not to exceed 90 days of the Participant learning of the facts that give rise to the claim of the Participant’s intent to
terminate for Good Reason, and with respect to subsection (iii) of this definition, to the extent such material breach may be cured, the Company does not remedy the condition within 30 days of receipt of such notice. 

 

	 	(i)	 “Participant” has the meaning set forth in Section 4 of the Plan 

 

	 	(j)	 “Plan” means this Soliton, Inc. Employee Severance Plan, as may be in effect from time to time.

  

	 	(k)	 “Section 409A” means Section 409A of the Internal Revenue Code of 1986, as amended.

  

	 	(l)	 “Severance Benefits” means the benefits provided by the Company to eligible Participants pursuant to
Section 5 of the Plan. 

 Section 3. Administration 

The Plan shall be administered by the Administrator. The Administrator shall have full authority, in its absolute discretion, to administer the Plan,
including the authority to interpret, construe and apply any provisions of the Plan and to decide all matters arising in connection with the operation or administration of the Plan. The decisions of the Administrator shall be final and binding on
all parties. 
 The Administrator shall be the plan administrator of the Plan for purposes of ERISA. 

Section 4. Eligibility 
 All employees of the
Company (each a “Participant” and collectively, the “Participants”) shall participate in the Plan, provided that any such Participant who is a party to an employment agreement or similar agreement with the Company that provides
severance benefits greater than those set forth in the Plan, shall not be eligible to participate in the Plan while such agreement is in effect. 

  
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 Section 5. Benefits and Conditions on Benefits 

 

	 	(a)	 Termination of Employment. If the Participant’s employment with the Company terminates for any reason, the
Company will pay or provide to the Participant: (i) any unpaid base salary through the date of the employment termination, (ii) any unpaid annual bonus for the compensation year prior to the compensation year in which the termination
occurs (payable at the time the bonuses are paid to employees generally), (iii) reimbursement for any unreimbursed business expenses incurred through the employment termination date, to the extent reimbursable in accordance with Company policy, and
(iv) all other payments or benefits (if any) to which the Participant is entitled under the terms of any benefit plan or arrangement. 

  

	 	(b)	 Severance Benefits. If the Participant’s employment with the Company is terminated by the Company without
Cause or by the Participant for Good Reason, then subject to Section 5(d) below, the Participant shall be entitled to receive the following Severance Benefits: 

 

	 	(i)	 a severance payment equal to six months of continued payment of then current base salary, which shall be paid
in accordance with the Company’s payroll practice in effect for Participants; and 

  

	 	(ii)	 a pro-rated portion of the target bonus opportunity in effect for the
Participant for the compensation year in which the employment termination occurs (determined by multiplying such target bonus amount by a fraction, the numerator of which is the number of full months of employment in the compensation year in which
the employment termination occurs and the denominator of which is 12), with such payment to be made in a single lump sum payment 60 days following such employment termination; and 

 

	 	(iii)	 if the Participant is eligible for and elects to continue to participate in the Company’s medical and
dental benefit programs pursuant to COBRA and applicable state continuation laws and regulations, the Company will pay to the Participant an amount equal to the Company’s portion of the Participant’s medical and dental insurance premiums
under COBRA as paid during active employment (for the Participant and eligible spouse and dependents) until the earlier of six months from the Participant’s employment termination date or the date the Participant is eligible for medical and/or
dental insurance benefits from another employer. Such payment shall be paid at the same time the severance payment described in Section 5(i) above is paid to the Participant. 

 

	 	(c)	 Offset. 

  

	 	(i)	 Subject to Section 409A, the Company may offset any amounts the Participant owes the Company against any
amounts the Company owes the Participant, including the Severance Benefits; provided, that such offset shall occur only upon the termination of the Participant’s employment with the Company. 

 

	 	(ii)	 To the extent that a federal, state or local law may require the Company to make a payment to a Participant,
including but not limited to a payment under the Worker Adjustment and Retraining Notification Act, because of that Participant’s termination of employment (other than any salary, bonus or vacation pay earned prior to the date of such
termination of employment), any Severance Benefits payable under the Plan shall be reduced by the amount of the statutorily required benefit. 

  
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	 	(d)	 Release of Claims. The Company will be obligated to provide the Severance Benefits only if the Participant
(i) has not breached, and only for so long as the Participant does not breach, the Participant’s obligations under any Confidentiality Agreement, and (ii) executes and delivers to the Company a release of claims in favor of the
Company in a form reasonably satisfactory to the Company. Such release (which shall be provided to the Participant within five days following the Participant’s employment termination date) must be executed and delivered within 30 days following
the termination date, or such longer period as set forth in the release document. If such release provides the Participant with a revocation period, Severance Benefits shall not commence until the revocation period applicable to such executed
release of claims has expired without revocation of such release, and the first payment of such Severance Benefits shall include any amount that was otherwise scheduled to be paid prior thereto. Notwithstanding the foregoing, no such release may
include a non-competition or non-solicitation period of greater than six (6) months following a Participant’s termination date and any such non-competition and non-solicitation provisions must be limited to the tattoo removal and cellulite treatment markets. 

Section 6. Amendment or Termination of the Plan 

The Board may amend or terminate this Plan at any time or from time to time for any reason; provided, that Section 7 and Section 8(b) of this Plan
shall survive the termination of this Plan. The Company shall provide notice to Participants within fifteen (15) days of any amendment or termination of the Plan. Notwithstanding the foregoing, (i) an amendment or termination of this Plan
shall not adversely affect the rights of any Participant whose employment was terminated for any reason or no reason prior to the date of such amendment or termination, and (ii) a Participant’s right to receive payments and benefits
pursuant to this Plan in connection with a Participant’s termination occurring in connection with, or within twelve (12) months following, a Change of Control, shall not be adversely affected by an amendment or termination of this Plan
occurring within twelve (12) months after such Change of Control without such Participant’s consent. 
 Section 7. Claims Procedure

 A Participant claiming a benefit under the Plan that has been denied for any reason may file a written claim with the Administrator within 60 days of
the Participant’s termination of employment. The Participant will be notified in writing within 90 days after the claim is filed (or the Participant will receive a written notice within such 90 days stating an additional 90 days is needed to
rule upon the claim, in which case the Participant will receive a written notice within 180 days). If the claim is denied, the notification will (a) indicate the reasons for the denial and cite the specific Plan provisions on which the denial
is based; (b) describe any additional information that may be needed for approval of the Employee’s claim; and (c) explain the review procedure. 

  
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 The Participant may request a further review of the claim denial by delivering written notice to the
Administrator within 60 days after receipt of the denial notice. The Participant may request in writing the opportunity to review pertinent documents prior to submission of a written appeal. Within 60 days after receiving the written appeal, the
Administrator will notify the Participant in writing of its final decision (or the Participant will receive a written notice within such 60 days stating an additional 60 days is needed to rule upon the claim, in which case the Participant will
receive a written notice within 120 days). This decision will contain specific reasons and cite the Plan provisions on which the denial is based. 

Section 8. Miscellaneous Provisions 
  

	 	(a)	 No Participant may assign or transfer any part of the Participant’s rights or duties hereunder, or any
benefits due to the Participant hereunder, to any other person. 

  

	 	(b)	 The Plan shall, in all respects, be governed by, and construed and enforced in accordance with, the laws of the
State of Texas without reference to the principles of conflicts of law, except to the extent preempted by ERISA. Any action, suit or other legal proceeding that is commenced to resolve any matter arising under or relating to any provision of this
Agreement shall be submitted to the exclusive jurisdiction of any federal court in Houston, Texas. The parties agree to waive any right to a jury trial. 

  

	 	(c)	 All amounts payable hereunder to a Participant shall be subject to all applicable federal, state or local taxes
that the Company may reasonably determine are required to be withheld. 

  

	 	(d)	 Nothing contained herein shall confer upon any Participant the right to be retained in the service of the
Company nor limit the right of the Company to discharge or otherwise deal with any Participant. 

  

	 	(e)	 The Plan shall be unfunded. Benefits under the Plan shall be paid from the general assets of the Company and no
provision shall at any time be made with respect to segregating assets of the Company for payment of any benefits hereunder. No Participant or any other person shall have any interest in any particular assets of the Company by reason of the right to
receive benefits under the Plan and any such Participant or other person shall have only the rights of an unsecured creditor of the Company with respect to any rights under the Plan. 

 

	 	(f)	 It is intended that this Plan and related severance agreements will comply with Section 409A and any
regulations and guidelines issued thereunder to the extent the Plan is subject to Section 409A. The Plan shall be interpreted on a basis consistent with such intent. If at the time of the Participant’s termination of employment for reasons
other than death he is a “Key Employee” as determined in accordance with Section 409A, any amounts payable to the Participant pursuant to the Plan that are subject to Section 409A shall not be paid or commence to be paid until
six months following the Participant’s termination of employment, or if earlier, the Participant’s subsequent death. 

  
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	 	(g)	 The Plan will be binding upon any successor to the Company, its assets, its businesses or its interest (whether
as a result of the occurrence of a Change in Control or otherwise), in the same manner and to the same extent that the Company would be obligated under the Plan if no succession had taken place. In the case of any transaction in which a successor
would not by the foregoing provision or by operation of law be bound by the Plan, the Company shall require any successor to the Company to expressly and unconditionally assume the Plan in writing and honor the obligations of the Company hereunder,
in the same manner and to the same extent that the Company would be required to perform if no succession had taken place. All payments and benefits that become due to a Participant under the Plan will inure to the benefit of his or her heirs,
assigns, designees or legal representatives. 

 Section 9. Additional Information 

 

			
	Plan Name:	  	Soliton Inc. Employee Severance Plan
	Plan Sponsor:	  	Soliton, Inc., 5304 Ashbrook Dr., Houston TX 77081
	Plan Sponsor’s EIN:	  	36-4729076
	Plan Number:	  	501
	Type of Plan:	  	Welfare
	Plan Year End:	  	December 31
	Plan Administrator:	  	Soliton, Inc., 5304 Ashbrook Dr., Houston TX 77081
	Telephone:	  	844-705-4866

 Agent for Service of Legal Process: Attn: Chief Financial Officer, Soliton, Inc., 5304 Ashbrook Dr., Houston TX 77081 

Section 10. Employee Rights under ERISA 

Participants are entitled to certain rights and protections under ERISA and regulations issued by the Department of Labor. ERISA provides that all
Participants shall be entitled to: 
  

	 	(a)	 Examine, without charge, at the Administrator’s office and at other locations, all Plan documents,
including copies of all documents filed with the U.S. Department of Labor (such as annual reports). 

  

	 	(b)	 Obtain copies of the Plan document and other Plan information, if any, upon written request to the Company. The
Company may make a reasonable charge for the copies. 

 In addition to creating certain rights and protections for Participants, ERISA
imposes obligations upon the persons who are responsible for the operation of the Plan. These people are referred to as “fiduciaries.” Fiduciaries must act solely in the interest of all of the Participants and beneficiaries, and they must
exercise prudence in the performance of their duties. No one, including an employer, may fire a Participant or otherwise discriminate against a Participant to prevent the Participant from obtaining a benefit or exercising his or her rights under
ERISA. 

  
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 If a Participant’s claim for a benefit is denied, in whole or in part, he or she must receive a written
explanation of the reason for the denial. In addition, the Participant may obtain copies of documents relating to the decision without charge. The Participant has the right to have the claim reviewed and reconsidered by the Company without charge.

 If a Participant believes any of his or her rights under ERISA are violated or his or her claim is denied or ignored, he or she may file suit in court.
The Department of Labor will help with the grievance. Legal process can be served upon the Company by service of process upon its designated agent at the address set forth above. 

In addition to any penalties involved, the court may include the Participant’s legal costs and attorneys’ fees in the settlement, if it is in the
Participant’s favor. If the Participant loses the suit, the court may order the Participant to pay these costs and fees for both parties. Some examples of the situations for which a Participant could file suit are: (1) an unreasonable
delay (beyond 30 days) in providing requested Plan documents, which could result in a $110 fine for each day’s delay if it was found to be within the control of the Company; (2) improper denial of the Participant’s claim for a
benefit; or (3) misuse of the Plan funds by a fiduciary. 
 If a Participant has any questions about the Plan, the Participant should contact the
Company. If the Participant has any questions about his or her rights under ERISA, the Participant should contact the nearest office of the Pension and Welfare Benefits Administration, U.S. Department of Labor, listed in the telephone directory or
the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue N.W., Washington, DC 20210. A Participant may also obtain certain publications about his or her rights
and responsibilities under ERISA by calling the publications hotline of the Employee Benefits Security Administration. 

  
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