Document:

hfb_8k0724ex103.htm

     

    Exhibit
      10.3

     

    

      FIRST
        AMENDMENT

      TO
        THE

      HOMEFEDERAL
        BANK

      DIRECTOR
        DEFERRED FEE AGREEMENT

      DATED
        NOVEMBER 22, 2005

      FOR

      DAVID
        W. LAITINEN

      

      

      THIS
        FIRST AMENDMENT is adopted this 24
        day of July, 2007, effective as of January 1, 2006, by and between HOMEFEDERAL
        BANK, a state-chartered bank located in Columbus, Indiana (the “Bank”), and
        David W. Laitinen (the “Director”).

      

      The
        Bank and Director executed the
        DIRECTOR DEFERRED FEE AGREEMENT on November 22, 2005 effective as of January
        1,
        2006 (the “Agreement”).

      

      The
        undersigned hereby amend the
        Agreement for the purpose of bringing the Agreement into compliance with
        Section
        409A of the Internal Revenue Code.  Therefore, the following changes
        shall be made:

      

      Section
        1.18 of the Agreement shall be
        deleted in its entirety and replaced by the following:

      

      
        	
                1.18

              	
                “Separation
                  from Service” means the termination of the Director’s service with the
                  Bank for reasons other than death.  Whether a Separation from
                  Service takes place is determined based on the facts and circumstances
                  surrounding the termination of the Director’s service.  A
                  Separation from Service will be considered to have occurred if
                  the Bank
                  and the Director reasonably anticipate that (1) the Director
                  will not
                  perform any services for the Bank after the Director’s termination; or
                  (2) the Director
                  will continue to provide services for the Bank following such termination
                  at an annual rate that is less than fifty percent (50%) of the
                  bona fide
                  services that were provided during the twelve (12) months immediately
                  preceding the termination.

              

      

      

      The
        following Section 1.18a shall be
        added to the Agreement immediately following Section 1.18:

      

      
        	
                1.18a

              	
                “Specified
                  Employee” means a key employee (as defined in Section 416(i) of the
                  Code without regard to paragraph 5 thereof) of the Bank if any
                  stock of
                  the Bank or any entity required to be aggregated with the Bank
                  under
                  Section 414(b) or 414(c) of the Code is publicly traded on an established
                  securities market or otherwise.

              

      

      

      The
        following Sections 4.4 and 4.5
        shall be added to the Agreement immediately following Section
        4.3:

      

      
        	
                4.4

              	
                Distributions
                  Upon Income Inclusion Under Section 409A of the Code.  Upon
                  the inclusion of any amount into the Director’s income as a result of the
                  failure of this non-

              

      

       

       

      
        
          
          

        

        
          1

          
            

          

        

        
          
          

        

      

       

      
        

        
          	
                   

                	
                  qualified
                    deferred compensation plan to comply with the requirements of
                    Section 409A
                    of the Code, to the extent such tax liability can be covered
                    by the
                    Deferral Account balance, a distribution shall be made as soon
                    as is
                    administratively practicable following the discovery of the plan
                    failure.

                

        

         

      

      
        	
                4.5

              	
                Change
                  in Form or Timing of Distributions.  All changes in the form
                  or timing of distributions hereunder must comply with the following
                  requirements.  The
                  changes:

              

      

      

      
        	
                (a)  

              	
                may
                  not accelerate the time or schedule of any distribution, except
                  as
                  provided in Section 409A of the Code and the regulations
                  thereunder;

              

      

      
        	
                (b)  

              	
                must,
                  for benefits distributable under Section 4.1, be made at least
                  twelve (12)
                  months prior to the first scheduled
                  distribution;

              

      

      
        	
                (c)  

              	
                must,
                  for benefits distributable under Section 4.1 and 4.2, delay the
                  commencement of distributions for a minimum of five (5) years from
                  the
                  date the first distribution was originally scheduled to be made;
                  and

              

      

      
        	
                (d)  

              	
                must
                  take effect not less than twelve (12) months after the election
                  is
                  made.

              

      

      

      Article
        10 of the Agreement shall be deleted in its entirety and replaced by the
        following:

      

      Article
        10

      Amendments
        and Termination

      

      
        	
                10.1

              	
                Amendments.  This
                  Agreement may be amended only by a written agreement signed by
                  the Bank
                  and the Director.  However, the Bank may unilaterally amend this
                  Agreement to conform with written directives to the Bank from its
                  auditors
                  or banking regulators or to comply with legislative changes or
                  tax law,
                  including without limitation Section 409A of the Code and any and
                  all
                  Treasury regulations and guidance promulgated
                  thereunder.

              

      

      

      
        	
                10.2

              	
                Plan
                  Termination Generally.  The Bank and
                  Director may terminate this Agreement at any
                  time.  Except as provided in Section 10.3, the termination of
                  this Agreement shall not cause a distribution of benefits under
                  this
                  Agreement.  Rather, after such termination benefit distributions
                  will be made at the earliest distribution event permitted under
                  Article 4
                  or Article 5.

              

      

      

      
        	
                10.3

              	
                Plan
                  Terminations Under Section 409A.  Notwithstanding anything
                  to the contrary in Section 10.2, if this Agreement is terminated
                  in the
                  following circumstances:

              

      

      

      
        	
                 

              	
                (a)

              	
                Within
                  thirty (30) days before or twelve (12) months after a change in
                  the
                  ownership or effective control of the Bank or of the Corporation,
                  or in
                  the ownership of a substantial portion of the assets of the Bank
                  or the
                  Corporation as described in Section 409A(2)(A)(v) of the
                  Code, provided that the termination of this
                  Agreement was effected through an irrevocable action taken by the
                  Bank and
                  provided further that all distributions are made no later than
                  twelve (12)
                  months following such termination of the Agreement and that all the
                  Bank's arrangements which are substantially similar to the Agreement
                  are
                  terminated so the Director

              

      

       

       

      
        
          
          

        

        
          2

          
            

          

        

        
          
          

        

      

      
 

      
        
          	
                   

                	
                   

                	
                  and
                    all participants in the similar arrangements are required to receive
                    all amounts of compensation deferred under the terminated arrangements
                    within twelve (12) months of the termination of the
                    arrangements;

                

        

        
          	
                   

                	
                  (b)

                	
                  Upon
                    the Bank’s dissolution or with the approval of a bankruptcy court provided
                    that the amounts deferred under the Agreement are included in
                    the
                    Director's gross income in the latest of (i) the calendar year
                    in which
                    the Agreement terminates; (ii) the calendar year in which the
                    amount is no
                    longer subject to a substantial risk of forfeiture; or (iii)
                    the first
                    calendar year in which the distribution is administratively practical;
                    or

                

        

        
          	
                   

                	
                  (c)

                	
                  Upon
                    the Bank’s termination of this and all other account balance plans (as
                    referenced in Section 409A of the Code or the regulations thereunder),
                    provided that all distributions are made no earlier than twelve
                    (12)
                    months and no later than twenty-four (24) months following such
                    termination provided further that the termination of this Agreement
                    does
                    not occur proximate to a downturn in the financial health of
                    the Bank, and
                    provided further that the Bank does not adopt any new account
                    balance
                    plans for a minimum of three (3) years following the date of
                    such
                    termination;

                

        

         

      

      then
        the
        Bank may distribute the Deferral Account balance, determined as of the date
        of
        the termination of the Agreement, to the Director in a lump sum subject to
        the
        above terms. 

      

      Section
        11.10 of the Agreement shall be deleted in its entirety and replaced by the
        following:

      

      
        	
                11.10

              	
                Alternative
                  Action.  In the event it shall become impossible for the
                  Bank or the Plan Administrator to perform any act required by the
                  Agreement, the Bank or Plan Administrator may in its discretion
                  perform
                  such alternative act as most nearly carries out the intent and
                  purpose of
                  this Agreement and is in the best interests of the Bank.  Any
                  alternative acts shall be restricted to actions which do not violate
                  Section 409A of the Code.

              

      

      

      The
        following Sections 11.14 shall be
        added to the Agreement immediately following Section 11.13: 

      

      
        	
                11.14

              	
                Compliance
                  with Section 409A.  This Agreement shall at all times be
                  administered and the provisions of this Agreement shall be interpreted
                  consistent with the requirements of Section 409A of the Code and
                  any and
                  all regulations thereunder, including such regulations as may be
                  promulgated after the Effective Date of this
                  Agreement.

              

      

      

      
        
          
          

        

        
          3

          
            

          

        

        
          
          

        

      

      

      IN
        WITNESS OF THE
        ABOVE, the Bank and the Director hereby consent to this First
        Amendment.

      

      

      
        	
                Director:

              	 	
                HOMEFEDERAL
                  BANK

              
	 	 	 	 
	 	 	 	 
	/s/
                David W. Laitinen	 	
                By

              	/s/
                John K. Keach, Jr.
	
                David
                  W. Laitinen

              	 	
                Title

              	Chairman/CEO

      

      
 

       

       

      4hfb_8k0724ex104.htm

     

    Exhibit
      10.4

     

    
 

    
      FIRST
        AMENDMENT

      TO
        THE

      HOMEFEDERAL
        BANK

      EXCESS
        BENEFIT PLAN AGREEMENT

      DATED
        APRIL 1, 2001

      FOR

      JOHN
        K. KEACH, JR.

      

      THIS
        FIRST AMENDMENT is adopted this 24
        day of July, 2007, effective as of January 1, 2005, by and between HOMEFEDERAL
        BANK f/k/a HOME FEDERAL SAVINGS BANK, a state-chartered bank located in
        Columbus, Indiana (the “Bank”), and JOHN K. KEACH, JR. (the
“Executive”).

      

      The
        Bank and the Executive executed the
        EXCESS BENEFIT PLAN AGREEMENT on April 1, 2001 (the “Agreement”).

      

      The
        undersigned hereby amend the
        Agreement for the purpose of bringing the Agreement into compliance with
        Section
        409A of the Internal Revenue Code.  Therefore, the following changes
        shall be made:

      

      The
        following Section 1.4a shall be added to the Agreement immediately following
        Section 1.4:

      

      
        	
                1.4a

              	
                “Specified
                  Employee” means a key employee (as defined in Section 416(i) of the
                  Code without regard to paragraph 5 thereof) of the Bank if any
                  stock of
                  the Bank or any entity required to be aggregated with the Bank
                  under
                  Section 414(b) or 414(c) of the Code is publicly traded on an established
                  securities market or otherwise.

              

      

      

      Section
        1.6 of the Agreement shall be
        deleted in its entirety and replaced by the following:

      

      
        	
                1.6

              	
                “Termination
                  of Employment” means the termination of the Executive’s employment
                  with the Bank for reasons other than death or
                  Disability.  Whether a Termination of Employment takes place is
                  determined based on the facts and circumstances surrounding the
                  termination of the Executive’s employment.  A Termination of
                  Employment will be considered to have occurred if it is reasonably
                  anticipated that:

              

      

       

      
        	
                 

              	
                (a)

              	
                the
                  Executive will not perform any services for the Bank after Termination
                  of
                  Employment, or

              

      

       

      
        	
                 

              	
                (b)

              	
                the
                  Executive will continue to provide services to the Bank at an annual
                  rate
                  that is less than fifty percent (50%) of the bona fide services
                  rendered
                  during the immediately preceding twelve (12) months of
                  employment.

              

      

       

      

       

      
        
          
          

        

        
          1

          
            

          

        

        
          
          

        

      

      

       

      The
        following Sections 2.1.3, 2.2, 2.3 and 2.4 shall be added to the Agreement
        immediately following Section 2.1.2:

      

      
        	
                2.1.3

              	
                Distribution.  Any
                  distribution under this Section 2.1 shall be interpreted
                  consistent with the requirements of Section 409A of the Code and
                  any and
                  all regulations thereunder, including such regulations as may be
                  promulgated after the effective date of this
                  Agreement.

              

      

      

      
        	
                2.2

              	
                Restriction
                  on Timing of Distributions.  Notwithstanding any provision of
                  this Agreement to the contrary, if the Executive
                  is considered a Specified Employee at Termination of Employment
                  under such
                  procedures as established by the Bank in accordance with Section
                  409A of
                  the Code, benefit distributions that are made upon Termination
                  of
                  Employment may not commence earlier than six (6) months after the
                  date of
                  such Termination of Employment; provided, however, that the six (6)
                  month delay required under this Section 2.2 shall not apply to
                  the portion
                  of any payment resulting from the Executive’s “involuntary separation from
                  service” (as defined in Treas. Reg. § 1.409A 1(n) and including a
                  “separation from service for good reason,” as defined in Treas. Reg. §
                  1.409A 1(n)(2)) that (a) is payable no later than the last day
                  of the
                  second year following the year in which the separation from service
                  occurs, and (b) does not exceed two times the lesser of (i) the
                  Executive’s annualized compensation for the year prior to the year in
                  which the separation from services occurs, or (ii) the dollar limit
                  described in Section 401(a)(17) of the Code.  Therefore, in the
                  event this Section 2.2 is applicable to the Executive,
                  any distribution which would otherwise be paid to the Executive
                  within the
                  first six months following the Termination of Employment shall
                  be
                  accumulated and paid to the Executive
                  in a lump sum on the first day of the seventh month following the
                  Termination of Employment.  All subsequent distributions shall
                  be paid in the manner specified.

              

      

      

      
        	
                2.3

              	
                Distributions
                  Upon Income Inclusion Under Section 409A of the Code.  Upon
                  the inclusion of any amount into the Executive’s income as a result of the
                  failure of this non-qualified deferred compensation plan to comply
                  with
                  the requirements of Section 409A of the Code, to the extent such
                  tax
                  liability can be covered by the amount the Bank has accrued with
                  respect
                  to the Bank’s obligations hereunder, a distribution shall be made as soon
                  as is administratively practicable following the discovery of the
                  plan
                  failure.

              

      

      

      
        	
                2.4

              	
                Change
                  in Form or Timing of Distributions.  All changes in the
                  form or timing of distributions hereunder must comply with the
                  following
                  requirements.  The
                  changes:

              

      

      

      
        	
                (a)  

              	
                may
                  not accelerate the time or schedule of any distribution, except
                  as
                  provided in Section 409A of the Code and the regulations
                  thereunder;

              

      

      
        	
                (b)  

              	
                must,
                  for benefits distributable under Section 2.1, delay the commencement
                  of
                  distributions for a minimum of five (5) years from the date the
                  first
                  distribution was originally scheduled to be made;
                  and

              

      

      
        	
                (c)  

              	
                must
                  take effect not less than twelve (12) months after the election
                  is
                  made.

              

      

       

       

      
        
          
          

        

        
          2

          
            

          

        

        
          
          

        

      

       

      Section
        3.1.2 of the Agreement shall be deleted in its entirety and replaced by the
        following:

      

      
        	
                3.1.2

              	
                Payment
                  of Benefit.  The Bank shall distribute the benefit to the
                  beneficiary in a lump sum commencing the first day of the month
                  following
                  receipt by the Bank of the Executive’s death
                  certificate.

              

      

       

      Article
        6 of the Agreement shall be deleted in its entirety and replaced by the
        following:

      

      Article
        6

      Claims
        And Review Procedures

      

      
        	
                6.1

              	
                Claims
                  Procedure.  An Executive or Beneficiary (“claimant”) who has
                  not received benefits under the Agreement that he or she believes
                  should
                  be distributed shall make a claim for such benefits as
                  follows:

              

      

      

      
        	
                6.1.1 
                  

              	
                Initiation
                  – Written Claim.  The claimant initiates a claim by
                  submitting to the Plan Administrator a written claim for the
                  benefits.  If such a claim relates to the contents of a notice
                  received by the claimant, the claim must be made within sixty
                  (60) days after such notice was received by the
                  claimant.  All other claims must be made within one hundred
                  eighty (180) days of the date on which the event that caused the
                  claim to arise occurred.  The claim must state with
                  particularity the determination desired by the
                  claimant.

              

      

      
 

      
        	
                6.1.2 
                  

              	
                Timing
                  of Plan Administrator Response.  The Plan
                  Administrator shall respond to such claimant within 90 days after
                  receiving the claim.  If the Plan Administrator determines that
                  special circumstances require additional time for processing the
                  claim,
                  the Plan Administrator can extend the response period by an additional
                  90
                  days by notifying the claimant in writing, prior to the end of
                  the initial
                  90-day period, that an additional period is required.  The
                  notice of extension must set forth the special circumstances and
                  the date
                  by which the Plan Administrator expects to render its
                  decision.

              

      

      

      
        	
                6.1.3 
                  

              	
                Notice
                  of Decision.  If the Plan Administrator denies part or all
                  of the claim, the Plan Administrator shall notify the claimant
                  in writing
                  of such denial.  The Plan Administrator shall write the
                  notification in a manner calculated to be understood by the
                  claimant.  The notification shall set
                  forth:

              

      

      

      
        	
                 

              	
                (a)

              	
                The
                  specific reasons for the denial;

              

      

      
        	
                 

              	
                (b)

              	
                A
                  reference to the specific provisions of the Agreement on which
                  the denial
                  is based;

              

      

      
        	
                 

              	
                (c)

              	
                A
                  description of any additional information or material necessary
                  for the
                  claimant to perfect the claim and an explanation of why it is
                  needed;

              

      

      
        	
                 

              	
                (d)

              	
                An
                  explanation of the Agreement’s review procedures and the time limits
                  applicable to such procedures; and

              

      

      
      

       

       

      
        
          
          

        

        
          3

          
            

          

        

        
          
          

        

      

      
 

      
        	
                 

              	
                (e)

              	
                A
                  statement of the claimant’s right to bring a civil action under ERISA
                  Section 502(a) following an adverse benefit determination on
                  review.

              

      

       

      
        	
                6.2

              	
                Review
                  Procedure.  If the Plan Administrator denies part or all of
                  the claim, the claimant shall have the opportunity for a full and
                  fair
                  review by the Plan Administrator of the denial, as
                  follows:

              

      

      

      
        	
                6.2.1 
                  

              	
                Initiation
                  – Written Request.  To initiate the review, the claimant,
                  within 60 days after receiving the Plan Administrator’s notice of denial,
                  must file with the Plan Administrator a written request for
                  review.

              

      

      

      
        	
                6.2.2 
                  

              	
                Additional
                  Submissions – Information Access.  The claimant shall then
                  have the opportunity to submit written comments, documents, records
                  and
                  other information relating to the claim.  The Plan Administrator
                  shall also provide the claimant, upon request and free of charge,
                  reasonable access to, and copies of, all documents, records and
                  other
                  information relevant (as defined in applicable ERISA regulations)
                  to the
                  claimant’s claim for benefits.

              

      

      

      
        	
                6.2.3 
                  

              	
                Considerations
                  on Review.  In considering the review, the Plan
                  Administrator shall take into account all materials and information
                  the
                  claimant submits relating to the claim, without regard to whether
                  such
                  information was submitted or considered in the initial benefit
                  determination.

              

      

      

      
        	
                6.2.4 
                  

              	
                Timing
                  of Plan Administrator Response.  The Plan Administrator
                  shall respond in writing to such claimant within 60 days after
                  receiving
                  the request for review.  If the Plan Administrator determines
                  that special circumstances require additional time for processing
                  the
                  claim, the Plan Administrator can extend the response period by
                  an
                  additional 60 days by notifying the claimant in writing, prior
                  to the end
                  of the initial 60-day period, that an additional period is
                  required.  The notice of extension must set forth the special
                  circumstances and the date by which the Plan Administrator expects
                  to
                  render its decision.

              

      

      

      
        	
                6.2.5 
                  

              	
                Notice
                  of Decision.  The Plan Administrator shall notify the
                  claimant in writing of its decision on review.  The Plan
                  Administrator shall write the notification in a manner calculated
                  to be
                  understood by the claimant.  The notification shall set
                  forth:

              

      

      

      
        	
                 

              	
                (a)

              	
                The
                  specific reasons for the denial;

              

      

      
        	
                 

              	
                (b)

              	
                A
                  reference to the specific provisions of the Agreement on which
                  the denial
                  is based;

              

      

      
        	
                 

              	
                (c)

              	
                A
                  statement that the claimant is entitled to receive, upon request
                  and free
                  of charge, reasonable access to, and copies of, all documents,
                  records and
                  other information relevant (as defined in applicable ERISA regulations)
                  to
                  the claimant’s claim for benefits;
                  and

              

      

      
        	
                 

              	
                (d)

              	
                A
                  statement of the claimant’s right to bring a civil action under ERISA
                  Section 502(a).

              

      

      

      

      
        
          
          

        

        
          4

          
            

          

        

        
          
          

        

      

      

       

      Article
        7 of the Agreement shall be
        deleted in its entirety and replaced by the following:

      

      Article
        7

      Amendments
        and Termination

      

      
        	
                7.1

              	
                Amendments.  This
                  Agreement may be amended only by a written agreement signed by
                  the Bank
                  and the Executive.  However, the Bank may unilaterally amend
                  this Agreement to conform with written directives to the Bank from
                  its
                  auditors or banking regulators or to comply with legislative changes
                  or
                  tax law, including without limitation Section 409A of the Code
                  and any and
                  all Treasury regulations and guidance promulgated
                  thereunder.

              

      

      

      
        	
                7.2

              	
                Plan
                  Termination Generally.  The Bank and
                  Executive may terminate this Agreement at any
                  time.  Except as provided in Section 7.3, the termination of
                  this Agreement shall not cause a distribution of benefits under
                  this
                  Agreement.  Rather, after such termination benefit distributions
                  will be made at the earliest distribution event permitted under
                  Article 2
                  or Article 3.

              

      

      

      
        	
                7.3

              	
                Plan
                  Terminations Under Section 409A.  Notwithstanding anything
                  to the contrary in Section 7.2, if this Agreement terminates in
                  the
                  following circumstances:

              

      

      

      
        	
                 

              	
                (a)

              	
                Within
                  thirty (30) days before or twelve (12) months after a change in
                  the
                  ownership or effective control of the Bank or of the Corporation,
                  or in
                  the ownership of a substantial portion of the assets of the Bank
                  or of the
                  Corporation as described in Section 409A(2)(A)(v) of the Code,
                  provided
                  that termination of this Agreement was effected through an irrevocable
                  action taken by the Bank and provided further that all distributions
                  are
                  made no later than twelve (12) months following such termination
                  of the
                  Agreement and that all the Bank's arrangements which are
                  substantially similar to the Agreement are terminated so the Executive
                  and
                  all participants in the similar arrangements are required to receive
                  all amounts of compensation deferred under the terminated arrangements
                  within twelve (12) months of the termination of the
                  arrangements;

              

      

       

      
        	
                 

              	
                (b)

              	
                Upon
                  the Bank’s dissolution or with the approval of a bankruptcy court provided
                  that the amounts deferred under the Agreement are included in the
                  Executive's gross income in the latest of (i) the calendar year
                  in which
                  the Agreement terminates; (ii) the calendar year in which the amount
                  is no
                  longer subject to a substantial risk of forfeiture; or (iii) the
                  first
                  calendar year in which the distribution is administratively practical;
                  or

              

      

       

      
        	
                 

              	
                (c)

              	
                Upon
                  the Bank’s termination of this and all other non-account balance plans (as
                  referenced in Section 409A of the Code or the regulations thereunder),
                  provided that all distributions are made no earlier than twelve
                  (12)
                  months and no later than

              

      

       

       

       

      
        
          
          

        

        
          5

          
            

          

        

        
          
          

        

      

      
        

        
          	
                   

                	
                   

                	
                  twenty-four
                    (24) months following such termination, provided further that
                    the
                    termination of this Agreement does not occur proximate to the
                    downturn in
                    the financial health of the Bank and provided further that the
                    Bank does
                    not adopt any new non-account balance plans for a minimum of
                    three (3)
                    years following the date of such
                    termination;

                

        

         

      

      then
        the
        Bank may distribute the amount of the present value of the benefits payable
        to
        the Executive upon his Termination of Employment, determined using the actuarial
        assumptions and factors used in the administration of the Pension Plan, to
        the
        Executive in a lump sum subject to the above terms.

      

      Section
        8.7 of the Agreement shall be deleted in its entirety.

      

      The
        following Section 8.10 shall be
        added to the Agreement immediately following Section 8.9:

      

      
        	
                8.10

              	
                Compliance
                  with Section 409A.  This Agreement shall at all times be
                  administered and the provisions of this Agreement shall be interpreted
                  consistent with the requirements of Section 409A of the Code and
                  any and
                  all regulations thereunder, including such regulations as may be
                  promulgated after the effective date of this
                  Agreement.

              

      

      

      Schedule
        A of the Agreement shall be deleted in its entirety.

      

      

      IN
        WITNESS OF THE
        ABOVE, the Bank and the Executive hereby consent to this First
        Amendment.

      

      

      

      
        	
                Executive:

              	 	
                HOMEFEDERAL
                  BANK

              
	 	 	 	 
	 	 	 	 
	/s/
                John K. Keach, Jr.	 	
                By

              	/s/
                Mark T. Gorski
	
                JOHN
                  K. KEACH, JR.

              	 	
                Its

              	EVP/CFO

      

      

      

      

      
        	
                Acknowledged:

              	 	 
	 	 	 
	
                HOME
                  FEDERAL BANCORP

              	 	 
	 	 	 	 
	 	 	 	 
	
                By

              	/s/
                Mark T. Gorski	 	 
	
                Its

              	EVP/CFO	 	 

      

       

       

       

       

      6

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00126-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00126-of-00352.parquet"}]]