This Appendix A applies to those individuals who were active participants in the heritage Morgan Deferred Profit Sharing/401(k) Plan as of December 31, 2001. It also applies to certain participants in the heritage Bank One Savings and Investment Plan as of December 31, 2004.

This section explains how your participation in one of the heritage plans listed above may affect certain features of your 401(k) Savings Plan:

Under the heritage Morgan Deferred Profit Sharing/401(k) Plan, all loans were treated as "plan loans." This means that if you took a loan, it came from the plan and not your individual account balance. Also, all loan repayments were made to the Capital Preservation Fund (currently the Stable Value Fund), not your individual account.

All plan loans taken before January 1, 2002 under the heritage Morgan Deferred Profit Sharing/401(k) Plan were grandfathered as plan loans. Any loans taken under the JPMorgan Chase 401(k) Savings Plan after December 31, 2001 are participant loans — that is, your investment funds will be reduced on a "pro rata" basis from across all investment funds holding a balance by the amount of the loan, and future repayments will be credited to your account.

If you have a grandfathered plan loan under the heritage Morgan Deferred Profit Sharing/401(k) Plan and a default occurs, the outstanding loan amount will be taken from the market value of your account (since the amount of the loan was never taken from the value of the account). See "Loans" for additional information on the treatment of loans following termination of employment. Also, partial prepayment of grandfathered plan loans is permitted, provided the prepayment amount is greater than $500, subject to the following rules:

Partial loan prepayment is not permitted for loans made on or after January 1, 2002. See "Borrowing or Withdrawing from Your Account" for more information about loans under the JPMorgan Chase 401(k) Savings Plan.

If you have a heritage Morgan grandfathered plan loan (see above), your account balance may not be reduced by a plan withdrawal to an amount less than two times the plan loan balance. This is meant to secure the loan against adverse investment experience. If this applies, the amount available for withdrawal will be reduced.

You can also take a non-hardship withdrawal from your account attributable to heritage Morgan deferred profit sharing contributions after the award is vested and has been in the plan for at least two years.

A spousal consent requirement applies to any participant or former participant in the Bank One Savings and Investment Plan as of December 31, 2004 whose administrative records indicate that spousal consent was required by the legacy plan in which they participated at the time the plan was merged into the Bank One Savings and Investment Plan.

Accordingly, if you are married and you participated in one of the plans listed below, which merged into the Bank One Savings and Investment Plan, you must have your spouse's written, notarized consent before a loan can be processed or before a withdrawal or distribution request can be approved. You will be notified if this applies to you.