Your After-Tax Contribution Account holds any after-tax contributions you may have rolled over from another employer's qualified plan, a 403(b) plan, or a 457(b) plan of a government entity and after-tax contributions permitted in prior years for former Travelers Property Casualty and Copeland employees. You also may have after-tax contribution accounts from prior plans that were merged into the Plan. In addition, your After-Tax Account may hold certain pre-1987 contributions. Any earnings or losses on all such contributions are included.

Your Before-Tax Contribution Account holds your Before-Tax Contributions, i.e., contributions that were deducted from your pay before being subject to federal and, in some cases, state and local income taxes and any earnings or losses on those contributions. Your Before-Tax Contribution Account may hold your contributions to plans of a prior employer that were merged into this Plan. Pre-1999 contributions made to the Savings Incentive Plan of Citibank, N.A. and Participating Companies (previously known as Basic Award Contributions) are included.

The contributions you contribute to the Plan on a before-tax basis.

An investment fund comprised of shares of Citigroup Common Stock.

The account established to hold dividends reinvested in the Citigroup Common Stock Fund.

Internal Revenue Code of 1986, as amended.

The Plans Administration Committee of Citigroup Inc.

Citigroup Inc. and its participating subsidiaries and affiliates. Participating subsidiaries include any U.S. entity in which the Company owns at least an 80% interest.

Your Company Contribution Account holds the following contributions, adjusted for any earnings or losses:

Your Company Contribution Account also may hold your contributions to plans of a prior employer that were merged into this Plan.

Company Fixed Contributions are held in this account, adjusted for any earnings or losses thereon.

The Company Fixed Contributions made by the Company for eligible participants.

Matching Contributions made by the Company for 2011 and later years are held in this account, adjusted for any earnings or losses thereon.

The Company Matching Contributions made with respect to your Before-Tax and/or Roth After-Tax Contributions.

Company Transition Contributions made by the Company are held in this account, adjusted for any earnings or losses thereon.

The Company Transition Contributions made by the Company for eligible participants.

The Default Investment Alternative is the Plan's "target retirement date" fund consistent with your projected year of retirement, which, for this purpose, is the year you will become 65 years of age. If your age is not on file with the Plan, contributions will be invested in the target retirement date fund with a projected retirement date of 2025. The Plan has adopted target retirement date funds as its qualified Default Investment Alternative under Department of Labor regulations.

A disability that would qualify a participant to receive long-term disability benefits under a Company disability plan. For purposes of the Plan, a participant becomes "Disabled" if he has incurred a disability and is no longer an employee.

The Employee Retirement Income Security Act of 1974, as amended.

Each hour you are paid or entitled to payment for the performance of duties for a participating employer or any related entity of the Company. You also earn Hours of Service for vacation, holidays, illness, disability and jury duty for which you are entitled to pay or hours for which back-pay awards are applicable. However, you may not receive more than 501 Hours of Service for any single, continuous period during which you perform no duties.

The 401(k) Plan Investment Committee.

The Internal Revenue Service.

Contributions made for employees of prior employers who had money purchase plans (e.g., the Retirement Services Division of CitiStreet LLC, Citibanamex and First American Bank), adjusted for any earnings or losses, are held in your Money Purchase Plan Account. A money purchase plan account is an employer contribution account that must be distributed in the form of an annuity, unless the participant and, if applicable, his or her spouse provides consent to another form of distribution.

A one-time contribution for certain former Shearson employees, as specified under the Plan, and any earnings or losses thereon.

January 1 through December 31.

This account includes 1990 and 1991 employer-qualified matching contributions for Travelers Group employees, other qualified matching contributions, and qualified non-elective contributions made to the Plan or prior plans, as adjusted for any earnings or losses on such contributions.

This account holds pre-1987 qualified voluntary employee contributions (QVECs) under the Savings Incentive Plan of Citibank, N.A. and Participating Companies and QVEC contributions made by former employees of the Travelers Corporation (described in Appendix A), as adjusted for any earnings or losses on such contributions.

Employer contributions under the Salomon Payroll Based Stock Ownership Plan or additional employer matching contributions made in stock prior to 1999 for Salomon employees and any earnings or losses thereon.

The Profit Sharing Account holds certain employer contributions to plans of a prior employer that were merged into this Plan including profit-sharing contributions made before 1980 for employees in the Savings Incentive Plan of Citibank, N.A. and Participating Companies; The Associates post-1991 profit-sharing and match; Wellspring plan employer non-elective contributions; EAB prior plan frozen matching contributions; certain Ecount employer contributions; and any earnings or losses thereon.

This account holds your before-tax and after-tax rollover contributions made to the Plan or a prior employer plan from another employer's eligible retirement plan, as adjusted for any earnings or losses thereon. After-tax rollover contributions are held in a separate sub-account.

The designated Roth Contributions that you make to the Plan on an after-tax basis and subject to the Roth distribution requirements.

This designated account holds your designated Roth After-Tax Contributions, which are deducted from your eligible pay after being subject to federal and, in some cases, state and local income taxes. Your Roth Contribution Account is adjusted for earnings or losses. Roth Rollover Account: This account holds Roth rollover contribution amounts, as adjusted for any earnings or losses on those contributions. This account also holds Roth rollover contributions to a prior employer plan that was merged into the Plan.

The trust established under the Plan for purposes of investing and holding the assets of the Plan.