September 28, 2011

Board of Trustees Iron Workers District Council of Southern Ohio & Vicinity Annuity Trust 1470 Worldwide Place Vandalia, Ohio 45377 Re: Assignment of Loan Proceeds by Andrew Wittman

Dear Board of Trustees: The undersigned is submitting this letter to satisfy the requirements of 26 C.F.R. 1.401(a)13 (e)(2) concerning the voluntary "assignment or alienation" of the benefits as accrued by Mr. Andrew Wittman under the Iron Workers District Council of Southern Ohio & Vicinity Annuity Plan (the Annuity Plan). In a document dated September 16, 2011, Mr. Wittman voluntarily directed the Annuity Plan to send the loan proceeds as requested from his account balance accrued under the Annuity Plan to a third party, namely, the Iron Workers District Council of Southern Ohio & Vicinity Clearing Account. This payment does not constitute a prohibited "assignment or alienation" because the assignment by Mr. Wittman of the loan proceeds in the amount of $20,000 from the Annuity Plan to the Iron Workers District Council of Southern Ohio & Vicinity Clearing Account is voluntary and revocable at any time up to the date payment is received by the Iron Workers District Council of Southern Ohio & Vicinity Clearing Account. This acknowledgment is being filed with the Board of Trustees on September 28, 2011, which is less than 90 days after the aforesaid assignment was authorized by Mr. Wittman on September 16, 2011.

__________________________________ Susan Moloney Iron Workers District Council of Southern Ohio & Vicinity Clearing Account