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Harps Food Stores, Inc.

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May 17, 2021

Harps Food Stores, Inc.

May 17, 2021

Central States Manufacturing, Inc.

About S ESOPs

Congress authorized the S corporation ESOP structure to encourage and expand retirement savings by giving hundreds of thousands of American workers in all 50 states the opportunity to have equity in the companies where they work. Today S ESOPs accomplish exactly what Congress intended them to do: create jobs, generate economic activity and promote retirement savings.

750 9th Street NW, Suite 650

Washington, DC 20001

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