<div data-id="what-this-document-covers" style="text-align:left">What this document covers</div>

<div data-id="what-this-document-does-not-cover" style="text-align:left">What this document does not cover</div>

<html><head></head><body><div data-id="settlement-performance-efr-plans" style="text-align:left"><u class="defined-term">Settlement</u> Performance EFR Plans</div></body></html>

<div data-id="bsc-audit-issue-efr-plans" style="text-align:left"><u class='defined-term'>BSC Audit</u> Issue EFR Plans</div>

<div data-id="other-efr-plans" style="text-align:left">Other EFR Plans</div>

<div data-id="when-is-efr-applied" style="text-align:left">When is EFR applied?</div>

<div data-id="preparing-your-efr-plan" style="text-align:left">Preparing Your EFR Plan</div>

<div data-id="checklist-for-reviewing-your-plan" style="text-align:left">Checklist for Reviewing Your Plan</div>

<div data-id="do-you-need-more-information" style="text-align:left">Do you need more information?</div>

CONTENTS

EFR Plan Checklist V5.0

Defined Terms

Cross-references