Notice to Employees of Dow Corning Corporation

This document is about Dow Corning Corporation and its captive insurance company, Devonshire Underwriters Limited (DUL), applying to the U.S. Department of Labor for authorization to allow DUL to reinsure Dow Corning's optional life, dependent life, optional AD&D, and long-term disability insurance benefits. The reinsurance arrangement would otherwise be considered a prohibited transaction under ERISA due to the relationship between Dow Corning and DUL. The document outlines the proposed transaction, the parties involved, and the conditions under which the DOL authorization would be granted.