2nd Set of Q As.doc

TOTS-D-10-Q-00004

Questions and Answers

February 24, 2010

Question 1: Do investment decisions require the approval of all Trustees?

Answer: No, only a majority of the investment committee is required

Question 2: Does the plan utilize the services for outside consultants? Advise which apply, Name and Type of Service Provided: Investment Advisor, Actuary, Legal Counsel, Administrator, Custodian, CPA, Outside Trustee, Investment Manager

Answer: The plan utilizes Portfolio Evaluations, Inc as an investment advisor; the law firm of Seyfarth Law LLP for legal counsel; and the Plan Administrator is Charles Schwab.

Question 3: Are any of the plans assets "non-qualified"? If yes, amount and nature of the "non-qualified" assets.

Answer: No

Question 4: Are plan assets "Employer Securities"?

Question 5: You have advised that there is not an audit for the current period available as of now; however will a CPA be preparing an audit that includes the Plan?

Answer: Charles Schwab Trust Company (CSTC) will provide audited and certified annual statements for the trust. CSTC and Schwab recordkeeping are both audited by a third party and a SAS 70 is provided for each entity annually. Audited financials could either be the trust reporting or the financials that are included with the Form 5500, which is the trust’s annual tax reporting.

Question 6: Are bank accounts reconciled by someone not authorized to deposit or withdraw funds?

Answer: Yes Question 7: Is countersignature of checks required? If yes at what limit? If no, who signs?

Answer: Checks are not issued but wires transfer are made. OTS provided Charles Schwab, the Plan Administrator, authorized signatures for any documentation/transactions.

Question 8: What are the total revenues of the OTS?

Answer: $226M

Question 9: Is the Plan a stock option Plan?

Question 10: Name of Risk Manager of OTS (Plan Sponsor)?

Answer: OTS does not have a Risk Manager

Question 11: Name of General Counsel of OTS (Plan Sponsor)?

Answer: Deborah Dakin, Acting General Chief Counsel

Question 12: One last question, are there any financial statements available for the Plan? They do not have to be audited.

Answer: Yes, the financial statements are attached to the modification.

J:\Fidelity Bond Fiduciary Insurance\2nd Set of Q&As.doc