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      &lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;2.&amp;#160;&amp;#160;

      &amp;#160;&amp;#160;&amp;#160;Multi-Employer Pension and Health Care

      Plans&lt;/font&gt;

    &lt;/p&gt;&lt;br/&gt;&lt;p style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.25; MARGIN: 0pt 0pt 0pt 21.6pt" id="PARA402"&gt;

      &lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;The

      Company contributes to several multi-employer union pension

      and health care plans, administered by various trustees, in

      accordance with the provisions of various labor contracts.

      Pension and health care costs are generally based on the

      number of straight-time hours worked and the contribution

      rate per hour as stipulated in the Company&amp;#8217;s various

      collective bargaining agreements. Union pension and health

      care plan expense totaled approximately $5,325,000 and

      $5,111,000 in the second quarter of 2013 and 2012,

      respectively. Contributions were approximately $10,676,000

      for the first half of 2013 compared to $10,266,000 in the

      same period of the prior year.&lt;/font&gt;

    &lt;/p&gt;&lt;br/&gt;&lt;p style="TEXT-ALIGN: justify; LINE-HEIGHT: 1.25; MARGIN: 0pt 0pt 0pt 21.6pt" id="PARA404"&gt;

      &lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;The

      Arden Group, Inc. 401(k) Plan (Plan) covers all non-union

      employees of the Company and its subsidiaries who have

      attained the age of 18 and have completed the applicable

      service requirement. The Plan provides that, with certain

      limitations, an employee with at least one month of service

      may elect to contribute up to 100% of such employee&amp;#8217;s

      annual compensation to the Plan up to a maximum of $17,500 in

      2013 on a tax-deferred basis, in addition to catch up

      contributions up to a maximum of $5,500 for employees over

      the age of 50. Employees are eligible to participate in the

      Company&amp;#8217;s discretionary contributions beginning on

      January 1 or July 1 following the completion of one year of

      service. The Company accrued $132,000 and $90,000 during the

      second quarter of 2013 and 2012, respectively, for

      anticipated contributions. The Company accrued $273,000 and

      $186,000 during the first half of 2013 and 2012,

      respectively.&lt;/font&gt;

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