This document is about the agreement between Lubbock National Bank and the United States Department of Labor regarding the policies and procedures that the Trustee must follow when serving as a fiduciary for an ESOP in transactions involving the purchase or sale of non-publicly traded employer securities. It covers the selection and use of a valuation advisor, oversight of the valuation process, required analysis and documentation, financial statement requirements, and the Trustee's fiduciary review process.