Actuarial Services

Installation of New or Amended Plan (for prior non-prototype plans)

1.                  Preparation of plan document;

2.                  Submission to Internal Revenue Service;

3.                  Preparation of corporate or sponsor resolution adopting the plan;

4.                  Preparation of Internal Revenue Service Form 2848 – Power of Attorney;

5.                  Preparation of Internal Revenue Service Form 8821 – Tax Information Authorization;

6.                  Preparation of Internal Revenue Service Form 8717 – User Fee

            (User Fee is an additional expense paid by the employer);

7.                  Preparation of Internal Revenue Service Form 5307;

8.                  Preparation of Summary Plan Description;

9.                  Preparation of Notice to Interested Parties;

10.              Application for Participation and Designation of Beneficiary Forms;

11.              Preparation and Filing of Form SS-4 – Application for Trust I.D. Number.

Installation of Amended or Restated Plan (for prior prototype plans)

1.                  Preparation of plan document;

2.                  Submission to Internal Revenue Service;

3.                  Preparation of corporate or sponsor resolution adopting the plan;

4.                  Preparation of Internal Revenue Service Form 2848 – Power of Attorney;

5.                  Preparation of Internal Revenue Service Form 8821 – Tax Information Authorization;

6.                  Preparation of Internal Revenue Service Form 8717 – User Fee

            (User Fee is an additional expense paid by the employer);

7.                  Preparation of Internal Revenue Service Form 5307;

8.                  Preparation of Summary Plan Description;

9.                  Preparation of Notice to Interested Parties;

10.              Application for Participation and Designation of Beneficiary Forms;

11.              Preparation and Filing of Form SS-4 – Application for Trust I.D. Number.

Annual Administrative Services for a Cafeteria Plan (Section 125) with over 100 lives Premium Conversion Only Plans

1.                  Preparation of Internal Revenue Service Form 5500;

2.                  Preparation of Internal Revenue Service Form 5500-Schedule A;

3.                  Preparation of Internal Revenue Service Form 5500-Schedule C, if applicable.

Annual Administration Services for Terminated Profit Sharing/Defined Benefit Plan - Forms Only

1.                  Preparation of Internal Revenue Service Form 5500;

2.                  Preparation of Internal Revenue Service Form 5500-Schedule A, if applicable;

3.                  Preparation of Internal Revenue Service Form 5500-Schedule I;

4.                  Preparation of Internal Revenue Service Form 5500-Schedule P;

5.                  Preparation of Internal Revenue Service Form 5500-Schedule R, if applicable;

6.                  Summary Annual Report

Annual Administration Services for a Defined Contribution Plan

1.                  Allocation of employer contributions;

2.                  Allocation of earnings;

3.                  Allocation of forfeitures, if applicable;

4.                  Preparation of employee statements for participants;

5.                  Preparation of Summary Annual Report for participants;

6.                  Preparation of Internal Revenue Service Form 5500;

7.                  Preparation of Internal Revenue Service Form 5500-Schedule A, if applicable;

8.                  Preparation of Internal Revenue Service Form 5500-Schedule I;

9.                  Preparation of Internal Revenue Service Form 5500-Schedule P;

10.              Preparation of Internal Revenue Service Form 5500-Schedule R, if applicable;

11.              Preparation of Internal Revenue Service Form 5500-Schedule SSA, if applicable;

12.              Consultative Services for the ensuing plan year to include all written and telephone correspondence plus required

            meetings.

Annual Administration Services for a 401(k) Plan

1.                  Allocation of employee salary reduction contributions;

2.                  Allocation of employer contributions – matching and profit sharing, as applicable;

3.                  Allocation of earnings;

4.                  Allocation of forfeitures, if applicable;

5.                  Preparation of employee statements for participants;

6.                  Preparation of Summary Annual Report for participants;

7.                  Preparation of Internal Revenue Service Form 5500;

8.                  Preparation of Internal Revenue Service Form 5500-Schedule A, if applicable;

9.                  Preparation of Internal Revenue Service Form 5500-Schedule C, if applicable;

10.              Preparation of Internal Revenue Service Form 5500-Schedule G, if applicable;

11.              Preparation of Internal Revenue Service Form 5500-Schedule H or Schedule I, as applicable;

12.              Preparation of Internal Revenue Service Form 5500-Schedule P;

13.              Preparation of Internal Revenue Service Form 5500-Schedule R, if applicable;

14.              Preparation of Internal Revenue Service Form 5500-Schedule SSA, if applicable;

15.              Completion of ADP/ACP Anti-Discrimination Testing;

16.              Complete summary of all participant employee and employer accounts maintained as of the end of the plan year;

17.              Consultative Services for the ensuing plan year to include all written and telephone correspondence plus required

            meetings.

Annual Administration Services for a Defined Benefit Plan

1.                  Calculation of annual cost for the plan;

2.                  Accounting for minimum funding standard account;

3.                  Preparation of Annual Actuarial Report on the status of the plan;

4.                  Preparation of employee statements for participants;

5.                  Preparation of Summary Annual Report for participants;

6.                  Preparation of Internal Revenue Service Form 5500;

7.                  Preparation of Internal Revenue Service Form 5500-Schedule A, if applicable;

8.                  Completion of Internal Revenue Service Form 5500-Schedule B Actuarial Certification;

9.                  Preparation of Internal Revenue Service Form 5500-Schedule I;

10.              Preparation of Internal Revenue Service Form 5500-Schedule P;

11.              Preparation of Internal Revenue Service Form 5500-Schedule R;

12.              Preparation of Internal Revenue Service Form 5500-Schedule SSA, if applicable;

13.              Preparation of Pension Benefit Guaranty Corporation Form PBGC-1 and Schedule A, if applicable;

14.              Consultative services for the ensuing plan year to include all written and telephone correspondence plus required

            meetings.

Annual Administration Services for a Combination of Defined Benefit and Defined Contribution Plans

1.                  Calculation of annual cost for the Defined Benefit Plan;

2.                  Accounting for minimum funding standard account for the Defined Benefit Plan;

3.                  Preparation of Annual Actuarial Report on the status of the Defined Benefit Plan;

4.                  Allocation of employer contribution for the Defined Contribution Plan;

5.                  Allocation of earnings for the Defined Contribution Plan;

6.                  Allocation of forfeitures for the Defined Contribution Plan, if applicable;

7.                  Preparation of employee statements for participants of each plan;

8.                  Preparation of Summary Annual Report for participants of each plan;

9.                  Preparation of Internal Revenue Service Form 5500 for each plan;

10.              Preparation of Internal Revenue Service Form 5500-Schedule A for each plan, if applicable;

11.              Preparation of Internal Revenue Service Form 5500-Schedule I for each plan;

12.              Preparation of Internal Revenue Service Form 5500-Schedule P for each plan;

13.              Preparation of Internal Revenue Service Form 5500-Schedule R for each plan, if applicable;

14.              Preparation of Internal Revenue Service Form 5500-Schedule SSA for each plan, if applicable;

15.              Preparation of Pension Benefit Guaranty Corporation Form PBGC-1 and Schedule A for Defined Benefit Plan, if

            applicable;

16.              Consultative services for the ensuing plan year to include all written and telephone correspondence plus required

            meetings.

Annual Administration Services for a Combination of Defined Contribution Plans

1.                  Allocation of employer contribution for each plan;

2.                  Allocation of earnings for each plan;

3.                  Allocation of forfeitures, if applicable;

4.                  Preparation of employee statements for participants of each plan;

5.                  Preparation of Summary Annual Report for participants of each plan;

6.                  Preparation of Internal Revenue Service Form 5500 for each plan;

7.                  Preparation of Internal Revenue Service Form 5500-Schedule A for each plan, if applicable;

8.                  Preparation of Internal Revenue Service Form 5500-Schedule I for each plan;

9.                  Preparation of Internal Revenue Service Form 5500-Schedule P for each plan;

10.              Preparation of Internal Revenue Service Form 5500-Schedule R for each plan, as applicable;

11.              Preparation of Internal Revenue Service Form 5500-Schedule SSA for each plan, if applicable;

12.              Consultative Services for the ensuing plan year to include all written and telephone correspondence plus required

            meetings.

Termination of a Defined Contribution Plan

1.                  Calculation of individual account balances;

2.                  Preparation of corporate or sponsor resolution terminating the plan;

3.                  Preparation of Internal Revenue Service Form 8821  – Tax Information Authorization;

4.                  Preparation of Internal Revenue Service Form 8717 – User Fee;

5.                  Preparation of Internal Revenue Service Form 5310;

6.                  Preparation of Notice of Intent to Terminate;

7.                  Preparation of Plan Sponsors Statement of IRC 415 Compliance;

8.                  Preparation of Model Amendment #4, if necessary;

9.                  Preparation of Notice to Interested Parties advising them of the plan termination;

10.              Preparation of Notice of Benefit Commitment for plan participants;

11.              Submission to Internal Revenue Service;

12.              Follow-up correspondence with Internal Revenue Service, as necessary, for receipt of approval letter.

Termination of a Defined Benefit Plan

1.                  Calculation of accrued reserve and liabilities for filing with Internal Revenue Service;

2.                  Preparation of corporate or sponsor resolution terminating the plan;

3.                  Preparation of Internal Revenue Service Form 8821 – Tax Information Authorization;

4.                  Preparation of Internal Revenue Service Form 8717 – User Fee;

5.                  Preparation of Internal Revenue Service Form 5310;

6.                  Preparation of Notice of Intent to Terminate;

7.                  Preparation of Plan Sponsors Statement of IRC 415 Compliance;

8.                  Preparation of Model Amendment #4, if necessary;

9.                  Preparation of Notice to Interested Parties advising them of the plan termination;

10.              Preparation of Notice of Benefit Commitment for plan participants;

11.              Submission to Internal Revenue Service;

12.              Follow-up correspondence with Internal Revenue Service, as necessary, for receipt of approval letter.

Termination of a Defined Benefit Plan Covered by Pension Benefit Guaranty Corporation

1.                  Calculation of accrued reserve and liabilities for filing with Internal Revenue Service;

2.                  Preparation of corporate or sponsor resolution terminating the plan;

3.                  Preparation of Internal Revenue Service Form 8821 – Tax Information Authorization;

4.                  Preparation of Internal Revenue Service Form 8717 – User Fee;

5.                  Preparation of Internal Revenue Service Form 5310;

6.                  Preparation of Notice of Intent to Terminate;

7.                  Preparation of Plan Sponsors Statement of IRC 415 Compliance;

8.                  Preparation of Model Amendment #4, if necessary;

9.                  Preparation of Notice to Interested Parties advising them of the plan termination;

10.              Preparation of Notice of Benefit Commitment for plan participants;

11.              Submission to Internal Revenue Service;

12.              Preparation of PBGC Form 500;

13.              Preparation of PBGC Form 500-Schedule EA-S;

14.              Preparation of PBGC Form 500-Schedule REP;

15.              Submission to Pension Benefit Guaranty Corporation;

16.              Follow-up correspondence with Internal Revenue Service and PBGC, as necessary for receipt of approval letters.

Miscellaneous Services

1.         Preparation of Plan Amendment

2.         DeFacto termination paperwork to include Corporate Resolution and Notice to Terminate

3.                  Preparation of Participant Loan Agreements

4.                  Preparation of Participant Release Agreement and related forms for distribution due to termination

5.                  Preparation of Internal Revenue Service Form 5558-Application for Extension of Filing Time

6.                  Preparation of Internal Revenue Service Form 1099-R

7.         Preparation of a revised Actuarial Report for a defined benefit plan to substantiate actual contribution

8.                  Completion of a revised valuation due to inaccurate data supplied

Other services available and quotes available upon request

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