401(k) provider source list

(1)

401kBrokers.com &

401kAdministrators.com

www.401kBrokers.com 800-474-3826

States available All

Rollover plans / consolidate plans / benefit statements Yes / Yes / Yes

Eligibility requirements Trustees select eligibility requirements. Consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration

Our Solo 401k plans have: $0 setup fee, $0 loan fees, $0 termination fees. Only .25% annual administrative fee. We prepare plan tax returns at no additional cost. No hidden fees: We receive $0 in sub-transfer agency fees. We receive $0 in 12(b)(1) fees. We receive $0 in placement fees. For Company 401k plans, our only fee is .25% annually plus a $1,000 annual flat fee. We charge no setup fees or termination fees and receive no revenue sharing from asset custodians.

Frequency of retirement distributions Upon request.

Tax contributions allowed ROTH after-tax contributions

Frequency of investment changes Daily

Calculate a personal rate of return? Yes

Advanced Benefits

Consulting

314-539-0836

Eligibility requirements Minimum age 18

consolidation / contribution flexibility / tax-free loans Yes / yes cross testing safe harbor Age weighted / yes Fees for set up and administration Vary depending on number of participants and complexity of plan Frequency of retirement distributions As soon as administratively feasible

Tax contributions allowed Yes

Rollover plans / consolidate plans / benefit statements Yes/ Yes / Yes

Eligibility requirements We offer a prototype Plan Document therefore Plan Sponsors may elect_{the eligibility requirements that best suit their employee demographics.} consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Quoted on a per plan basis, fees are based on average account balance Frequency of retirement distributions Within 8 days of request

Tax contributions allowed Yes, Roth 401(k)

Alliance Pension

Consultants

www.alliancepension.com 847-291-9440

Eligibility requirements Flexible

consolidation / contribution flexibility / tax-free loans Yes / Yes / Loans are available

Fees for set up and administration Various, quoted based on plan specifications and parameters Frequency of retirement distributions Daily

401

(k)

provider source list

Alliance Benefit Group

Inc.

www.abgnational.com 800-242-2356

(2)

American United Life

Insurance Co.

www.oneamerica.com 866-313-7355

States available All except New York

Rollover plans / consolidate plans / benefit statements yes / yes / yes

Eligibility requirements Eligibility requirements vary by plan document. consolidation / contribution flexibility / tax-free loans yes / yes / yes

Fees for set up and administration Fees vary by product. Frequency of retirement distributions Daily

Tax contributions allowed yes

Calculate a personal rate of return? yes

Ascensus

www.ascensus.com 800-345-6363

Rollover plans / consolidate plans / benefit statements

Yes, we provide ERISA defined contribution corporate retirement plans. / Yes, based on the plan administrator directions. / Quarterly participant statements are produced. Statements can also be gener-ated anytime via the participant and plan sponsor web sites. Eligibility requirements Eligibility requirements are determined by the plan document. consolidation / contribution flexibility / tax-free loans

We can consolidate plan assets based on the direction of the plan administrator. / Yes. / Based on the plan document, Ascensus can process and recordkeep loans for plan participants.

Fees for set up and administration Fees are dependent on the plan size and product chosen. Frequency of retirement distributions Daily.

Tax contributions allowed Yes, if allowed by the plan document. Frequency of investment changes Daily, if permitted by the plan document. Calculate a personal rate of return? Yes.

Assurity Advisors Inc.

www.assurityadvisors.com 800-284-8576

Rollover plans / consolidate plans / benefit statements Yes / yes / Yes

Eligibility requirements Flexible

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes Fees for set up and administration Varies Frequency of retirement distributions daily

Belanger and Co. Inc.

www.belangerand compa-ny.com

610-239-9750

Rollover plans / consolidate plans / benefit statements Yes / yes / yes

Eligibility requirements Custom designed

consolidation / contribution flexibility / tax-free loans Yes / yes / yes

Fees for set up and administration $1,850 plus $10 per participant (set up) $150 per participant per year_{plus $750 (IRS FORM 5500 PACKAGE) billed monthly} Frequency of retirement distributions As needed

Tax contributions allowed No

Frequency of investment changes At any time via their on line page Calculate a personal rate of return? Yes

(3)

Benefit Consultants Inc.

www.bcionline.net 888-968-2422 x22

States available Alabama, Florida, Georgia, Mississippi and Tennessee

Eligibility requirements Eligibility requirements differ, sponsor to sponsor. Consolidation / contribution flexibility / tax-free loans Yes / yes / yes

Fees for set up and administration Fees vary based on Asset circumstance

Frequency of retirement distributions These rules are statutory to some degree and or subject to plan_{designs that vary based on sponsor input.}

Frequency of investment changes

Participants can make changes 24 hours a day 7 days a week to their mix of available inventments. Updates are made once daily. Pay a small fee to an investment manager to have discretion and man-age the account. Fee ranges from 75 basis points annually to 1.25% of account balance annually. Frequency of deferral changes are determined by the plan sponsor at the creation of the plan. Calculate a personal rate of return? Yes

BenefitStreet Inc.

www.benefitstreet.com 925-328-4547

Eligibility requirements yes

consolidation / contribution flexibility / tax-free loans yes / yes / yes

Fees for set up and administration $450 set-up $500 conversion Frequency of retirement distributions processed daily

Frequency of investment changes daily

Century Benefits

Consulting Inc.

www.benefits-shmenefits.com 415-647-8144

Rollover plans / consolidate plans / benefit statements no/ yes / yes

Eligibility requirements As determined by the employer. Must have at least one employee or_{owner/employee.}

consolidation / contribution flexibility / tax-free loans

We work with the employer to determine the best options for their particular situation. / We offer the ability for an employer to taylor the contribution to meet their specific needs. / yes

Fees for set up and administration These are dependent upon the exact contribution and investment_{options selected by the employer.} Frequency of retirement distributions Within 24 hour of receipt of all completed paperwork.

Calculate a personal rate of return? yes, for an additional fee.

Charles Schwab

www.scrs.schwab.com 877-456-0777

Eligibility requirements No minimum requirements — reviewed on a case-by-case basis consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Each plan is priced on a case-by-case basis Frequency of retirement distributions Daily

(4)

CPI Qualified Plan

Consultants Inc.

www.cpiqpc.com 800-279-9916 x765

Rollover plans / consolidate plans / benefit statements Yes / Yes / Yes.

Eligibility requirements At the plan sponsor's discretion. Consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Vary based on program selected. Frequency of retirement distributions Daily

DailyAccess Corp.

888-535-4322

Rollover plans / consolidate plans / benefit statements Yes / Yes / Yes, quarterly.

Eligibility requirements Vary by plan design.

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration $85 loan set-up fee $50 annual maintenance fee Frequency of retirement distributions Checks are issued daily, once cash is available.

Tax contributions allowed Vary by plan design.

Frequency of investment changes Participants have 24/7 access to their accounts and can make_{unlimited changes to investment elections.} Calculate a personal rate of return? Yes.

EBS Benefit Solutions Inc.

www.ebsbenefitsolutions.com 585-421-4400

Rollover plans / consolidate plans / benefit statements No-we are strictly an Administrator/ No-we are strictly an_{Administrator / Yes} Eligibility requirements Individual(solo 401k's), small, mid and large plan servicing consolidation / contribution flexibility / tax-free loans No-we are strictly an Administrator / Yes / Yes

Fees for set up and administration Will depend on product plan TPA support or "open mutual fund_{architecture" full-service daily valuation} Frequency of retirement distributions On-demand

Tax contributions allowed Yes-depends on plan document

Employee Benefit Systems

Inc.

www.ebspesnion.com 570) 223-8402

Rollover plans / consolidate plans / benefit statements As designed / Yes / Yes

Eligibility requirements As designed

consolidation / contribution flexibility / tax-free loans As designed / As designed / As designed Fees for set up and administration $1,000 Setup. On-going $900 plus $30 per Eligible Frequency of retirement distributions As designed

Tax contributions allowed As designed

Frequency of investment changes As designed

Calculate a personal rate of return? As designed

(5)

Entrust New Direction

IRA Inc.

www.NewDirectionIRA.com 303-546-7930

States available Colorado, Hawaii, Montana and Wyoming

Eligibility requirements IRS requirements for plan eligility. The plan is self-directed. Consolidation / contribution flexibility / tax-free loans Yes / Yes / If selected as an option by the employer. Fees for set up and administration

Varies based on assets. Set up and first plan year. $350. Annual fee $300 plus investment costs. 5500 preparation available via third party at additional cost if requested.

Frequency of retirement distributions Upon request.

Tax contributions allowed No. Except for ROTH Component where the plan has adopted the_{Roth 401K option.} Frequency of investment changes The account is entirely self-directed. Fees for transaction apply. Calculate a personal rate of return? Depending on investment choices.

ExpertPlan

www.expertplan.com 866-929-2525

Rollover plans / consolidate plans / benefit statements Yes - We provide for 401(k)rollovers/ Yes / Yes - We provide partici-_{pant account statements}

Eligibility requirements Determined by the employer

consolidation / contribution flexibility / tax-free loans Yes / Yes / Determined by the employer Fees for set up and administration

Determined by the the type of plan Set-up $75 - $750. Annual recordkeeping fee$75 - $750. Annual participant fee $0 - $36 depending on plan assests.

Frequency of retirement distributions Subject to terms of plan document.

Frequency of investment changes Subject to terms of plan document. Calculate a personal rate of return? Yes

FutureBenefits of America

www.fb401k.com 901-843-7799

Rollover plans / consolidate plans / benefit statements Not sure what you are asking/ Not sure what you are asking / Yes

Eligibility requirements Open to Sponsor

consolidation / contribution flexibility / tax-free loans Not sure what you are asking / Yes / Yes

Fees for set up and administration $1200 setup $1000 base fee $35 per participant with balance 25_{basis points. Covers all expenses} Frequency of retirement distributions Daily

Great-West Retirement

Services

www.gwrs.com 877-630-4015

Rollover plans / consolidate plans / benefit statements Yes / Yes / Yes. Eligibility requirements

For plans with $0.00 to $24,999,999 in plan assets, the minimum num-ber of participants is five. For plans with $25 million or more in plan assets, the minimum number of participants is 100.

Yes / Yes / Yes. Our system has the capability to determine accept-able reasons for loans and minimum loan amounts as determined by Internal Revenue Codes and plan sponsor specifications.

Fees for set up and administration Participants are charged a loan origination fee for all new loans and_{an annual maintenance fee for the life of each loan.}

Frequency of retirement distributions

Distribution requests are processed and checks are mailed within two business days. We process all financial transactions on a same-day policy.

Tax contributions allowed Yes.

Frequency of investment changes

We do not impose any limits on transfers between investment options. Limits are set by the plan sponsor or by the investment companies selected by the plan sponsor. If the plan does not impose limits, participants can transfer between investment options daily. Calculate a personal rate of return? Yes.

(6)

401

(k)

provider source list

Guardian Insurance &

Annuity Co. Inc., The

www.GuardianRetirement.com www.GuardianInvestor.com 866-390-7268

Eligibility requirements Plan Sponsor decides in plan document. Consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Full Service Only Setup $750 startup, $1250 conversion Admin -# Part./Basic Fee/Per Part Fee 1/$300/$0 2-20/$1250/$20 21-50/$1350/$15 51+/$1600/$10

Frequency of retirement distributions Daily

Tax contributions allowed Yes, if included in the plan document.

Calculate a personal rate of return? Currently on website in account access, not yet on statement

Harbor Insurance

Marketing

www.harborins.com 866-424-2167

Eligibility requirements Employer discretion

Fees for set up and administration Varies based on size of the plan Frequency of retirement distributions Participant's choice

ING

www.ingretirementplans.com 888-238-6243

Eligibility requirements Minimum of $50K in First Year Assets Consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Depends on total asset level, number of participants, and/or whether_{there is a TPA involved.} Frequency of retirement distributions Requests can be pricessed daily

Frequency of investment changes Daily subject to contract provisions and excessive trading policy Calculate a personal rate of return? Yes

Insurance Designers

of Houston/Elite

Marketing Group

www.elitemktg.net 800-477-3548

States available All except Alaska, District of Columbia and Hawaii

Eligibility requirements life insurance license

consolidation / contribution flexibility / tax-free loans yes / yes / no

Fees for set up and administration vary by size of the account Frequency of retirement distributions monthly

Tax contributions allowed no

Frequency of investment changes twice a month Calculate a personal rate of return? yes

(7)

401

(k)

provider source list

Iron Corporate

Retirement Services

888-396-4766

Rollover plans / consolidate plans / benefit statements yes / yes / no

Eligibility requirements plan specific

Consolidation / contribution flexibility / tax-free loans yes / yes / no

Fees for set up and administration varies depending on plan size and number of participants Frequency of retirement distributions weekly/within 30 days

Tax contributions allowed no

Calculate a personal rate of return? depends on platform

Lafayette Life Insurance

Co., The

765-477-7411

States available All except Alaska and New York

Eligibility requirements Eligibility is driven by employer objectives consolidation / contribution flexibility / tax-free loans Yes / Yes / If plan document allows Fees for set up and administration One participant — $250 All others $1,000 Frequency of retirement distributions Upon request

Tax contributions allowed ROTH ONLY

Calculate a personal rate of return? Yes done quarterly

Lincoln Financial Group

www.lfg.com 877-533-9710

Eligibility requirements start up plans to $500 million all DC plans are serviced consolidation / contribution flexibility / tax-free loans yes / yes / yes

Fees for set up and administration varies Frequency of retirement distributions daily

MassMutual Financial

Group

www.massmutual.com/powerto grow.com

866-444-2601

Eligibility requirements We are in all market segments and support all plan eligibility options. consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Pricing varies and depends upon plan size and complexity. Frequency of retirement distributions Daily

Frequency of investment changes Continuously Calculate a personal rate of return? Yes

(8)

401

(k)

provider source list

Mercer

www.mercer.com 866-454-6477

Yes. We allow rollovers into and out of 401(k) plans and through our partnership with Wealth Management Systems, Inc.. We simplify the process of opening rollovers and IRA’s with leading providers. / Yes / Yes

Eligibility requirements None

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes, per the specific plan rules. Fees for set up and administration Varies by plan.

Frequency of retirement distributions Daily

Milberg Consulting

www.milbergconsulting.com 800-965-0988 x101

Rollover plans / consolidate plans / benefit statements No / Yes / yes

Eligibility requirements any and all available under present law consolidation / contribution flexibility / tax-free loans yes / yes / yes

Fees for set up and administration $1,750 - $3,500 to establish; $2,000 - $5,000 ongoing Frequency of retirement distributions as needed

Frequency of investment changes based on selected investment vendor Calculate a personal rate of return? based on selected investment vendor

Mutual of Omaha

Retirement Services

www.GetRetirementRight.com 877-401-SALE (7253)

Eligibility requirements Eligibility requirements are defined at the plan level by the plan_{sponsor and are listed in the plan document.} consolidation / contribution flexibility / tax-free loans yes / yes / yes

Fees for set up and administration Set-up and administrative fees vary based on plan size. Frequency of retirement distributions On a daily basis

Tax contributions allowed After-tax contributions are an option in the plan documents.

Calculate a personal rate of return? The quarterly participant statements include a personal rate of return.

Newport Group, The

www.newportgroup.com 800-230-3907

Eligibility requirements We offer complete flexibiity within the rules of section 401(k). consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Price is determined by plan and based on participants and assets,_{funds selcted by advisor, etc.} Frequency of retirement distributions On a daily basis.

Frequency of investment changes Daily.

(9)

401

(k)

provider source list

Ohio National Financial

Services

www.ohionational.com 877-999-6637

States available All except Alaska, Hawaii and New York

Eligibility requirements Determined by each Plan

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes Fees for set up and administration $375 & $675 Frequency of retirement distributions Daily

Tax contributions allowed Yes (Roth)

Online 401(k), The

www.theonline401k.com www.startup401k.com 877-775-4015

Yes. Our plans are designed to allow rollovers for participants./ Yes. We provide a one-stop solution for our small business clients and their participants. / Yes, on demand via our site 24/7.

Eligibility requirements

No specific requirement. We provide a flexible plan document to meet the needs of our clients. Our document consulting services are included in our quarterly fees.

Yes. / We provide a discretionary employer match and profit sharing in each plan document. / Yes. This is a provision that our plan spon-sors have the discretion to add at no additional cost.

Fees for set up and administration We offer retirement solutions with setup fees ranging from $0 to $495. Frequency of retirement distributions We process these as soon as administratively feasible. In general,_{this can take two to three weeks.} Tax contributions allowed Yes. We provide Roth contributions in each plan per the plan spon-_{sor’s discretion.} Frequency of investment changes Participants are allowed to make changes to their investments at_{any time 24/7.} Calculate a personal rate of return? The personal rate of return for participants is calculated on our site_{automatically and presented via our site at all times.}

Paychex Inc.

www.paychex.com 877-283-9520

Rollover plans / consolidate plans / benefit statements Yes. Conversion plans as well as direct rollovers into their employer_{sponsored 401(k). / Yes / Yes} Eligibility requirements The client can select Eligibility requirements from immediate entry with_{no age requirement to the maximum allowable under IRS regulations.}

Yes / Yes, we allow for both pre-tax and Roth 401(k) contributions. Additionally, we allow for numerous types of employer contributions with great flexibility as to how and when the client wishes to fund these contributions. / Yes

The fees for 401(k) plans can start as low as $95 per month and $5 per participant for our smallest clients. From there, they can vary upward depending on the payroll and investment platform chosen. Frequency of retirement distributions Daily

Tax contributions allowed Yes, through Roth 401(k) Contributions

Calculate a personal rate of return?

Yes, the personal rate of return is listed on the employees quarterly statement. Additionally the participant can see their personal rate of return on a daily basis through the dedicated participant web site.

Principal Financial Group

www.principal.com 800-952-3343

Eligibility requirements no restrictions on asset size. consolidation / contribution flexibility / tax-free loans yes / yes / yes

Fees for set up and administration Varies by plan size

Frequency of retirement distributions on-demand, daily, or per plan provisions

Frequency of investment changes 1 change per business day or based on plan provisions. Investment_{restrictions may apply for certain investment options.} Calculate a personal rate of return? Yes

(10)

401

(k)

provider source list

Putnam Investments

www.putnam.com/advisor 800-719-9914

Eligibility requirements Varies – we offer both customized plan design solutions, as well as_{standardized safe harbor products.} consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes

Fees for set up and administration Varies – Startup plans start at $250 setup, and $500/year in adminis-_{tration. Takeover plans vary on plan size, complexity, features.} Frequency of retirement distributions Daily

Tax contributions allowed Yes, Roth feature available at no additional charge.

Revzon Consulting Group,

The

www.revzonconsulting.com 877-254-7085

Eligibility requirements Selected by sponsor

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes Fees for set up and administration Varies

Frequency of retirement distributions Determined by plan specifications, but as often as monthly

Frequency of investment changes Monthly

Calculate a personal rate of return? Yes, but there is an additional charge

Securian Financial Group

Inc.

www.securianretirementcenter. com

877-876-4015

Rollover plans / consolidate plans / benefit statements Yes / Yes / Yes, quarterly

Eligibility requirements Vary

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes Fees for set up and administration Vary Frequency of retirement distributions Daily

Standard, The

www.retirement.standard.com 877-805-1127

Eligibility requirements Minimum $250,000 in assets; no other restrictions. consolidation / contribution flexibility / tax-free loans Yes / Yes / No

Fees for set up and administration Varies

Frequency of retirement distributions Flexible schedules to meet the needs of the customer

Frequency of investment changes As often as they wish. Calculate a personal rate of return? Yes

(11)

401

(k)

provider source list

Sterling Trust Co.

www.SterlingTrustCompany.com 800-955-3434, option 5

Eligibility requirements None

Consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes Fees for set up and administration

401k base fee is $1250 for up to 20 participants; $1500 if 20 or more participants. Includes 5500 filing and up to 15 fund choices. Lots of features available.

Frequency of retirement distributions Up to plan sponsor.

Tax contributions allowed Yes, if plan sponsor elects to allow.

Calculate a personal rate of return? Not a personal ROR, but the investment ROR is provided for each_{investment held.}

Symetra Life

Insurance Co.

www.symetra.com/401k 800-706-0700

Eligibility requirements Varies by plan

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes (per plan document stipulations) Fees for set up and administration None for the product. Symetra partners with Third Party_{Administrators to provide plan administration.} Frequency of retirement distributions Daily, upon request or on a pre-determined schedule

Frequency of investment changes Unrestricted

Calculate a personal rate of return? Yes. Using online account access the participant can use our tool to_{calculate their personal rate of return for any 12-month period.}

TGA – The Green Agency

www.greenadvisory.com

www.

greenadvisorypro.com

508-224-9646

Eligibility requirements Adivsory agreement, brochure, plan cost disclosure, privacy form,_{plan census} consolidation / contribution flexibility / tax-free loans Omnius, self-direct, bundled and unbundled plans. / Yes / Yes Fees for set up and administration $900 bundled plan — less than 100 participants

Frequency of retirement distributions Generally annual, upon request

Tax contributions allowed Depends on plan type

Transamerica Retirement

Services

www.TA-Retirement.com 888-401-5826

Rollover plans / consolidate plans / benefit statements Yes, we provide plans that accept rollover assets/ Yes / Yes Eligibility requirements Minimum of $50K first year flow

consolidation / contribution flexibility / tax-free loans Yes / Yes / Yes, Transamerica plans permit the Employer to allow for_{participant loans} Fees for set up and administration There are no set up fees. Plan pricing varies by size.

Frequency of retirement distributions Monthly or on request

(12)

401

(k)

provider source list

Unified Trust Co.

www.unifiedtrust.com 859-296-4407 877-411-8781

Eligibility requirements These vary according to plans.

Fees for set up and administration Fees vary depending on the level of service provided. See our web-_{site for specific fee schedules.} Frequency of retirement distributions Distributions are issued as soon as administratively feasible.

Calculate a personal rate of return? Yes.

Wells Fargo Bank —

Institutional Trust Services

www.wellsfargo.com/retirement solutions

800-368-1225

Rollover plans / consolidate plans / benefit statements Yes / Yes. / Yes Eligibility requirements

Per plan design as selected by the plan sponsor. Newly hired employee data is received by Wells Fargo via the payroll file. Wells Fargo calculates the eligibility date.

consolidation / contribution flexibility / tax-free loans Yes. / Yes / Loans to employees based on TEFRA, other regulations,_{and their plan restrictions.} Fees for set up and administration Typically a set-up fee only of $75.

Frequency of retirement distributions Request for loans and distributions are processed daily, payment is_{disbursed within two business days of request.}

Tax contributions allowed

Yes. Our recordkeeping system categorizes after-tax contributions as a separate source. Pre-‘87 and post-‘86 accounts are tracked separately along with the after-tax contribution basis for each.