Euclid Health Trust

Euclid Health Trust (the "Trust") is a voluntary employee benefit association established to provide Health insurance premium payment assistance to certain former employees, spouses, and dependents who participated in benefit plans of euclid-hitachi heavy equipment, inc. ("ehhe"), its affiliates and/or their predecessors. The provision of assistance to members to pay their Health insurance premiums, which began in march of 2005 and will continue both during and after the liquidation of ehhe, is the exclusive activity of the Trust. Such activity furthers the exempt purposes of the Trust in providing for Health benefits that safeguard or improve the Health of an individual. The activity is conducted by the trustees of the Trust or other persons appointed by the trustees.