Ins 6.40(12)(h)3.3. If the plan to be acted upon may be amended (other than by a vote of stockholders) in a manner which would materially increase the cost thereof to the insurer or to materially alter the allocation of the benefits as between the groups specified in subd. 2., the nature of such amendments should be specified. Ins 6.40(12)(i)(i) Pension and retirement plan. If action is to be taken with respect to any pension or retirement plan of the insurer, furnish the following information: Ins 6.40(12)(i)1.1. A brief description of the material features of the plan, each class of persons who will participate therein, the approximate number of persons in each such class, and the basis of such participation. Ins 6.40(12)(i)2.a.a. The approximate total amount necessary to fund the plan with respect to past services, the period over which such amount is to be paid, and the estimated annual payments necessary to pay the total amount over such period; Ins 6.40(12)(i)2.b.b. The estimated annual payment to be made with respect to current services; and Ins 6.40(12)(i)2.c.c. The amount of such annual payments to be made for the benefit of each person named in par. (g), directors and officers as a group, and employees as a group. Ins 6.40(12)(i)3.3. If the plan to be acted upon may be amended (other than by a vote of stockholders) in a manner which would materially increase the cost thereof to the insurer or to materially alter the allocation of the benefits as between the groups specified in par. (h) 2. c., the nature of such amendments should be specified. Ins 6.40(12)(j)(j) Options, warrants, or rights. If action is to be taken with respect to the granting or extension of any options, warrants or rights (all referred to herein as “warrants”) to purchase stock of the insurer or any subsidiary or affiliate, other than warrants issued to all stockholders on a pro rata basis, furnish the following information: Ins 6.40(12)(j)1.1. The title and amount of stock called for or to be called for, the prices, expiration dates and other material conditions upon which the warrants may be exercised, the consideration received or to be received by the insurer, subsidiary or affiliate for the granting or extension of the warrants and the market value of the stock called for or to be called for by the warrants, as of the latest practicable date. Ins 6.40(12)(j)2.2. If known, state separately the amount of stock called for or to be called for by warrants received or to be received by the following persons, naming each such person: Ins 6.40(12)(j)2.b.b. Each other person who will be entitled to acquire 5% or more of the stock called for or to be called for by such warrants. Ins 6.40(12)(j)3.3. If known, state also the total amount of stock called for or to be called for by such warrants, received or to be received by all directors and officers of the company as a group and all employees, without naming them. Ins 6.40(12)(k)1.1. If action is to be taken with respect to the authorization or issuance of any stock of the insurer, furnish the title, amount and description of the stock to be authorized or issued. Ins 6.40(12)(k)2.2. If the shares of stock are other than additional shares of common stock of a class outstanding, furnish a brief summary of the following, if applicable: dividend, voting, liquidation, preemptive, and conversion rights, redemption and sinking fund provisions, interest rate and date of maturity. Ins 6.40(12)(k)3.3. If the shares of stock to be authorized or issued are other than additional shares of common stock of a class outstanding, the commissioner may require financial statements comparable to those contained in the annual report. Ins 6.40(12)(L)(L) Mergers, consolidations, acquisitions and similar matters. Ins 6.40(12)(L)1.1. If action is to be taken with respect to a merger, consolidation, acquisition, or similar matter, furnish in brief outline the following information: Ins 6.40(12)(L)1.a.a. The rights of appraisal or similar rights of dissenters with respect to any matters to be acted upon. Indicate any procedure required to be followed by dissenting stockholders in order to perfect such rights. Ins 6.40(12)(L)1.c.c. The business done by the company to be acquired or whose assets are being acquired. Ins 6.40(12)(L)1.d.d. If available, the high and low sales prices for each quarterly period within 2 years. Ins 6.40(12)(L)1.e.e. The percentage of outstanding shares which must approve the transaction before it is consummated. Ins 6.40(12)(L)2.2. For each company involved in a merger, consolidation or acquisition, the following financial statements should be furnished: Ins 6.40(12)(L)2.b.b. A comparative statement of operating income and expenses for each of the last 2 fiscal years and, as a continuation of each statement, a statement of earning per share after related taxes and cash dividends paid per share.