Information for participants who worked for Station Operators Inc.

Q. What do I need to know about the heritage plans' grandfathered features?

B. Other sections of this publication describe the plan benefits and features applicable to your entire account balance. However, some features that you had as a participant in the heritage plan will continue to apply, but only to a portion of your Savings Plan Account. These grandfathered features relate specifically to withdrawals and distributions from this portion of the Savings Plan.

Some of the features you had as a participant in the ExxonMobil Fuels Marketing Savings Plan (“FMSP”) are grandfathered. Some of these features to access your account balance are further enhanced. For purposes of this publication, the features you had in the heritage plans and the enhanced features are all referred to as grand fathered features.

The grandfathered features only apply to any protected balance you have in the Savings Plan, upon completion of the transfer of assets to the Savings Plan. Here is how the protected and non-protected balances are determined:

• "Protected" Balance is the market value of your FMSP account balance transferred to the Savings Plan on October 4, 2013 or November 16, 2015, as the case may be. This balance may be reduced by withdrawals or distributions. If the total market value of your Savings Plan Account falls below your protected balance, your protected balance will be limited to the market value. Please note that your protected balance in the Savings Plan may be embedded in the Before-Tax, After-Tax and/or General Accounts.
• "Non-Protected" Balance is the amount of your Savings Plan Account balance in excess of your protected balance. Generally, it includes the ExxonMobil portion of your Savings Plan Account, if any, plus post-transfer contributions, or any post-transfer earnings across your entire account (including post-transfer earnings on the heritage plans' protected balance).

Please remember that all of the Savings Plan provisions discussed in this publication and the grandfathered features described below apply to these protected balances.

Grandfathered Features

Withdrawals

Former FMSP participants may withdraw their protected rollover balance and, if at least age 59½, before-tax balance once in any 6-month period. The minimum amount of this withdrawal is $200 or, if less, the amount available.

Distributions

Upon termination of employment without retiree status, former FMSP participants may defer distribution on the protected balance until the later of April 1 of the year following the later of age 70½ or termination of employment.

If you receive a post-separation withdrawal of distribution in any year before the year in which you receive your entire Savings Plan balance, this withdrawal or distribution will not be a lump-sum distribution eligible for favorable lump-sum tax treatment. Favorable lump-sum tax treatment also may not be available to you when you subsequently elect a total distribution in another tax year.

The following chart highlights the grandfathered features of your protected balance in terms of distribution or withdrawal types available. Use of these features generally will reduce your protected balance.

Withdrawals
Maximum Without Suspension
Eligible group:	Active employees.
Funds available:	General Account protected balance.
Frequency:	Once every 6 months.
Other:	Minimum withdrawal amount is lesser of $200 or protected amount available.
59-1/2 Without Suspension
Eligible group:	Active employees.
Funds available:	Before-Tax Account protected balance.
Frequency:	Once every 6 months.
Other:	Available only if age 59-1/2; minimum withdrawal amount is lesser of $200 or protected amount available.

Distributions
Deferral of distribution past age 65 to 70-1/2
Eligible group:	Terminated employees (non-retirees).
Funds available:	Up to entire remaining protected balance.
Other:	No required minimum amount.