F C PORTLAND SOCCER ACADEMY

01(k) Retirement Savings Plan PGE sponsors a 401(k) Plan that covers substantially all employees. For eligible employees who are covered by PGE’s defined benefit pension plan, the Company matches employee contributions to the 401(k) Plan up to 7 % of the employee’s base pay and also contributes 1% of the employee’s base pay, whether or not the employee contributes to the 401(k) Plan as a profit share. For the majority of bargaining employees who are subject to the International Brotherhood of Electrical Workers Local 125 agreements the Company adds an additional 1 % of the employee’s base salary to their profit share. For eligible employees who are not covered by PGE’s defined benefit pension plan, the Company matches employee contributions up to 6 % of the employee’s base pay, and also co

7 $ 35 $ 16 $ 18 Service cost 10 10 1 1 — — Interest cost 32 33 2 2 1 — Actuarial (gain) loss 7 ( 40 ) — 1 1 — Benefits paid from plan assets ( 29 ) ( 78 ) ( 2 ) ( 3 ) ( 3 ) ( 2 ) Administrative expenses ( 3 ) ( 3 ) — — — — Plan settlements ( 40 ) — — — — — Special/contractual termination benefits — — — 1 — — As of December 31 $ 589 $ 612 $ 38 $ 37 $ 15 $ 16 Fair value of plan assets: As of January 1 $ 484 $ 530 $ 25 $ 23 $ 16 $ 17 Actual return on plan assets 58 19 3 2 ( 1 ) ( 1 ) Company contributions 22 16 2 3 3 2 Benefit payments ( 29 ) ( 78 ) ( 2 ) ( 3 ) ( 3 ) ( 2 ) Administrative expenses ( 3 ) ( 3 ) — — — — Plan settlements ( 40 ) — — — — — As of December 31 $ 492 $ 484 $ 28 $ 25 $ 15 $ 16 Unfunded position as of December 31 $ ( 97 ) $ ( 128 ) $ ( 10 ) $ ( 12 ) $ — $ — Accumulated b