Invesco SEP Plan Application and Forms

Transcription

1 Invesco SEP Plan Application and Forms

2 How to Set Up your Invesco SEP Plan Instructions for business owners: Step 1 Complete the Simplified Employee Pension Plan Adoption Agreement (pages 15 and 16) and save it in your files. Step 2 Distribute this booklet, the Invesco SEP Plan Employee Guide, and a copy of the completed adoption agreement to each employee. Instruct employees to read and retain each document. Step 3 Have each employee complete a SEP IRA Application (pages 1 to 7) and return it to you. Step 4 Complete the SEP IRA Transmittal Form (pages 9 and 10) or create a spreadsheet that contains the same information. Make a copy for your files. Please note that you must resubmit a copy of the transmittal form with all future contributions. Step 5 Send the transmittal form or spreadsheet, all completed SEP IRA applications and a check made payable to INTC (Invesco National Trust Company) to: (Direct Mail) (Overnight Mail) Invesco Investment Services, Inc. Invesco Investment Services, Inc. P.O. Box Kansas City, MO c/o DST Systems, Inc. 430 W. 7th Street Kansas City, MO For assistance, call Invesco Client Services at Instructions for employees: Step 1 Read and retain the plan document (pages 17 to 20), custodial agreement (pages 21 to 23) and disclosure statement (pages 25 to 27). Step 2 Read and retain the Invesco SEP Plan Employee Guide and Simplified Employee Pension Plan Adoption Agreement provided by your employer. Step 3 Complete the SEP IRA Application (pages 1 to 7). Make a copy for your files and return the original to your employer.

3 SEP IRA Application Use this form to establish a SEP IRA with Invesco Investment Services (IIS). Minors may not open an Invesco IRA. IMPORTANT INFORMATION ABOUT OPENING A NEW ACCOUNT: Federal law mandates that all financial institutions obtain, verify and record information identifying each person who opens a new account. Please verify the following information is accurate: name, Social Security number, date of birth and physical residential address. If you fail to provide the requested information and/or if any of the information cannot be confirmed, Invesco reserves the right to redeem the account. All information provided is kept confidential as detailed in the Invesco Privacy Policy, which is printed on page 2. PLEASE USE BLUE OR BLACK INK 1 SEP IRA Account Type (Select only one. If no account type is selected, a SEP IRA will be established.) SEP IRA SARSEP IRA (Plan must have been established prior to 1997.) PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 2 Participant Information Participant s Full Name Social Security Number (Required) Date of Birth (Required) (mm/dd/yyyy) Mailing Address (Account statements and confirmations will be mailed to this address.) City State ZIP Daytime Phone Number Evening Phone Number Residential Address (Required if different than your mailing address or if a P.O. Box was given above.) City State ZIP 3 Employer Information Employer Name Existing Invesco Plan ID (If applicable) Contact s Full Name Employer s Street Address City State ZIP Employer s Phone Number Employer s Tax Identification Number SEP-FRM-1-E 09/12 1 of 7 1

4 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 4 Investment Selection (Please refer to the list of funds in section 13.) PLEASE INDICATE FUND(S) AND INVESTMENT AMOUNT(S). PLEASE MAKE CHECK PAYABLE TO INTC (INVESCO NATIONAL TRUST COMPANY). Invesco does NOT accept the following types of payments: cash, credit card checks and third party checks. We also reserve the right to reject at our sole discretion payment by temporary/starter checks. PLEASE SELECT ONE SHARE CLASS PER FUND. (If no fund is selected, Cash Reserve Shares of Invesco Money Market Fund will be purchased. If no class of shares is selected, Class A shares will be purchased.) I am transferring or rolling over assets from another custodian. I am transferring or rolling over assets from another retirement plan held at Invesco (For employer sponsored plans please contact your employer to verify if additional signatures are required.) I have enclosed a check in the amount listed below. I purchased shares through my financial advisor (As detailed in section 6.) Please include confirmation numbers for each purchase below on separate cover. I will wire money from my bank account to IIS. Please call me at to confirm my account number. Fund Number Fund Name Class of Shares Amount Initial Purchase Total* $ $ $ $ $ $ $ $ *Your initial purchase should equal the amount enclosed Please use these allocations for all future investments until further notice. Invesco Privacy Policy We are always aware that when you invest in a fund advised by Invesco, you entrust us with more than your money. You also share personal and financial information with us that is necessary for your transactions and your account records. We take very seriously the obligation to keep that information confidential and private. Invesco collects nonpublic personal information about you from account applications or other forms you complete and from your transactions with us or our affiliates. We do not disclose information about you or our former customers to service providers or other third parties except to the extent necessary to service your account and in other limited circumstances as permitted by law. For example, we use this information to facilitate the delivery of transaction confirmations, financial reports, prospectuses and tax forms. Even within Invesco, only people involved in the servicing of your accounts and compliance monitoring have access to your information. To ensure the highest level of confidentiality and security, Invesco maintains physical, electronic and procedural safeguards that meet or exceed federal standards. Special measures, such as data encryption and authentication, apply to your communications with us on our website invesco.com/us. More detail is available to you at that site. SEP-FRM-1-E 09/12 2 of 7 2

5 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 5 Telephone Transaction Options (Automatically applies unless declined below.) TELEPHONE EXCHANGE I DO NOT authorize telephone exchange. TELEPHONE REDEMPTION I DO NOT authorize telephone redemption. Bank Name Name(s) on Bank Account Account Type: Checking Savings Name Pay to the order of $ Please tape your voided check here. Routing Number Account Number Important: A voided check taped above is required to establish bank account information. A checking account deposit slip or temporary check is not acceptable. 6 Financial Advisor/Dealer Information (To be completed by your financial advisor.) We hereby authorize Invesco Investment Services, Inc. to act as our agent in connection with transactions authorized by this account application and agree to notify IIS of any purchase made under a letter of intent or rights of accumulation. If the account application includes a telephone exchange privilege authorization or a telephone redemption privilege authorization, we guarantee the signature on this account application. Name of Broker / Dealer Firm Invesco Dealer Number (If known) Financial Advisor s Name Financial Advisor s Number Financial Advisor s Branch Address Branch Number City State ZIP Financial Advisor s Phone Number Authorized Signature of Dealer SEP-FRM-1-E 09/12 3 of 7 3

6 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 7 Beneficiary Information Please read the information below prior to completing this section. The total percentage for primary designations must equal 100%. The total percentage for contingent beneficiary designations, if any, must equal 100%. We recommend that you speak to a tax or financial advisor prior to designating or modifying your beneficiary(ies) for your account. I hereby designate the following beneficiary(ies) to receive any assets remaining in my account upon my death, based on the percentage allocations provided below. If no primary beneficiary(ies) survives me, any remaining assets in my account shall be distributed to the contingent beneficiary(ies). If no indication is made as to whether the beneficiary is primary or contingent, such beneficiary will be deemed as primary beneficiary(ies). If no percentage allocation is provided for the primary beneficiary(ies) listed below, any remaining assets in my account shall be distributed to the primary beneficiary(ies) in equal amounts. If no percentage allocation is provided for the contingent beneficiary(ies) listed below and no primary beneficiary(ies) survives me, any remaining assets in my account shall be distributed to the contingent beneficiary(ies) in equal amounts. If no primary or contingent beneficiary designation is in effect at the time of my death, or if all primary or contingent beneficiary(ies) have pre-deceased me, then my beneficiary shall be my surviving spouse, provided; however, that if I am unmarried at the time of my death, my beneficiary shall be my estate. The last designation received by IIS prior to my death shall be controlling, and, whether or not it fully disposes the account, shall revoke all such other designations previously made by me and received by IIS. This designation of beneficiary(ies) and any subsequent change in designation must be received by IIS prior to my death in order to be effective. 1. Primary Beneficiary s Full Name Percentage SSN or TIN (Required) % 2. Beneficiary s Full Name Primary or Contingent Percentage SSN or TIN (Required) % 3. Beneficiary s Full Name Primary or Contingent Percentage SSN or TIN (Required) % 4. Beneficiary s Full Name Primary or Contingent Percentage SSN or TIN (Required) % 5. Beneficiary s Full Name Primary or Contingent Percentage SSN or TIN (Required) % (If you have additional beneficiaries, please attach a separate page including all of the information requested in section 7.) SEP-FRM-1-E 09/12 4 of 7 4

7 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 8 Rights of Accumulation (Cumulative Discount) Please aggregate the following Invesco accounts to reduce sales charge. Account Numbers 9 Letter of Intent Pursuant to the fund s current prospectus, it is my intention to invest the following amount over a 13-month period: (This option is not available for SARSEP plans.) $50,000 $100,000 $250,000 $500,000 $1,000, edelivery Consent Sign-up to receive notification when shareholder and fund information becomes available online instead of receiving it via U.S. mail. address Depending on when you request edelivery of statements, you may receive your next statement via U.S. mail. You will receive notification for all subsequent statements. If other shareholders in your household do not sign up for edelivery, you may continue to receive these materials via U.S. mail. You may update your address, change your edelivery selections, or cancel this service at any time by visiting our website or calling Invesco. By providing your address you consent to be signed up for all Invesco's edelivery options. If there are materials you wish to continue to receive in paper format via mail, please check the applicable boxes below to indicate which items you would not like to receive by electronic delivery: I DO NOT want to receive quarterly and annual statements I DO NOT want to receive daily transaction statements I DO NOT want to receive regulatory documents (prospectuses, annual and semiannual reports) I DO NOT want to receive tax forms I DO NOT want to receive news and updates 11 Authorization and Signature (Please sign and date below.) I hereby establish an Invesco Distributors, Inc. Individual Retirement Account appointing Invesco National Trust Company as custodian, pursuant to the terms of the applicable custodial agreement and disclosure statement and the prospectus for each of the mutual funds that I have selected as investment choices. I understand and agree that the custodian may amend the custodial agreement by providing me written notice of any such amendment and that the mutual funds in which I invest may and will amend their prospectuses from time to time by giving me written notice of such amendments. I consent to the custodial fees specified, and I understand that a $15 maintenance fee will be deducted annually from my account if the balance of my account is less than $50,000. I understand that the fee will not be deducted if the balance of my account is $50,000 or greater on the day the fee is assessed. By selecting the box below I am certifying that I am NOT a U.S. citizen. I am a resident alien REQUEST FOR TAXPAYER IDENTIFICATION NUMBER (Substitute Form W-9) Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. person (including a U.S. resident alien). Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification. MY SIGNATURE BELOW INDICATES I HAVE RECEIVED AND READ THE FUND PROSPECTUS(ES) AND AGREE TO THE TERMS THEREIN AND HEREIN. I have read and understand the foregoing Account application. In addition, I certify that the information which I have provided and the information which is included within the application is accurate. I have read and agree to the information listed in section 7, Beneficiary Information, and I hereby designate the beneficiary(ies) to receive any assets remaining in my account. Unclaimed Property Notice: Please note that your property may be transferred to the appropriate state s unclaimed property administrator if no activity occurs in the account within the time period specified by state law. For corporations or partnerships: I hereby certify that each of the persons listed below has been duly elected, and is now legally holding the office set forth opposite his/her name and has the authority to make this authorization. Please print titles below if signing on behalf of a corporation or partnership to establish this account. The IRS does not require your consent to any provision of this document other than the certifications required to avoid backup withholding. Signature (Required) Title Date (mm/dd/yyyy) SEP-FRM-1-E 09/12 5 of 7 5

8 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 12 Mailing Instructions Please make check payable to INTC (Invesco National Trust Company). Invesco does NOT accept the following types of payments: cash, credit card checks, and third party checks. We also reserve the right to reject at our sole discretion payment by temporary/starter checks. Please send completed form to the address below: (Direct Mail) (Overnight Mail) Invesco Investment Services, Inc. Invesco Investment Services, Inc. P.O. Box c/o DST Systems, Inc. Kansas City, MO W. 7th Street Kansas City, MO For additional assistance please contact an Invesco Client Services representative at , weekdays, 7 a.m. to 6 p.m. Central Time. Visit our website at invesco.com/us The Invesco website gives you 24-hour access to your mutual fund account. By using the website, you can obtain the most up-to-date information about your account. Check daily and quarterly account balance Check the current fund price, yield and total return on any fund Confirm your account transaction history Process transactions View account statements and tax forms Retrieve account forms and investor education materials Sign up for edelivery of quarterly statements, daily transaction statements, prospectuses, reports and tax forms Invesco 24-Hour Automated Investor Line The Invesco Investor Line gives you 24-hour toll-free access to your mutual fund account. By calling the Invesco Investor Line any day of the week, 24 hours a day, you can obtain the most up-to-date information about your account. Simply dial To use the system, please have your account numbers and Social Security number handy. Obtain fund prices Verify your account balance Confirm your last three transactions Process transactions Order a recent account statement(s) And more SEP-FRM-1-E 09/12 6 of 7 6

9 13 List of Available Investments Share Class A C Investor 1 Target Date Fund No. Invesco Balanced-Risk Retirement Now Fund Invesco Balanced-Risk Retirement 2020 Fund Invesco Balanced-Risk Retirement 2030 Fund Invesco Balanced-Risk Retirement 2040 Fund Invesco Balanced-Risk Retirement 2050 Fund Share Class A C Investor 1 Target Risk Fund No. Invesco Conservative Allocation Fund Invesco Growth Allocation Fund Invesco Moderate Allocation Fund Share Class A C Investor 1 Hybrid Fund No. Invesco Balanced-Risk Allocation Fund Invesco Convertible Securities Fund Invesco Equity and Income Fund Share Class A C Investor 1 Diversified Portfolios Fund No. Invesco Income Allocation Fund Invesco International Allocation Fund Invesco Leaders Fund Invesco Premium Income Fund Share Class A C Investor 1 Domestic Equity Core Fund No. Invesco Charter Fund Invesco Diversified Dividend Fund Invesco Endeavor Fund Invesco Equally-Weighted S&P 500 Fund Invesco Mid Cap Core Equity Fund Invesco S&P 500 Index Fund Invesco Small Cap Equity Fund Invesco U.S. Quantitative Core Fund Growth Invesco American Franchise Fund Invesco Constellation Fund Invesco Dynamics Fund Invesco Mid Cap Growth Fund Invesco Small Cap Discovery Fund Invesco Summit Fund Value Invesco American Value Fund Invesco Comstock Fund Invesco Growth and Income Fund Invesco Value Opportunities Fund Share Class A C Investor 1 Sector Equity Fund No. Invesco Balanced-Risk Commodity Strategy Fund Invesco Energy Fund Invesco Global Health Care Fund Invesco Global Real Estate Fund Invesco Global Real Estate Income Fund Invesco Gold & Precious Metals Fund Invesco Leisure Fund Invesco Real Estate Fund Invesco Technology Fund Invesco Utilities Fund Share Class A C Investor 1 International/Global/Regional Equity Fund No. Invesco Asia Pacific Growth Fund Invesco China Fund Invesco Emerging Markets Equity Fund Invesco European Growth Fund Invesco European Small Company Fund Invesco Global Core Equity Fund Invesco Global Growth Fund Invesco Global Opportunities Fund Invesco Global Quantitative Core Fund Invesco Global Small & Mid Cap Growth Fund Invesco International Core Equity Fund Invesco International Growth Fund Invesco Pacific Growth Fund Invesco Select Opportunities Fund Share Class A C Investor 1 Fixed Income Fund No. Invesco Core Plus Bond Fund Invesco Corporate Bond Fund Invesco Emerging Market Local Currency Debt Fund Invesco Floating Rate Fund Invesco High Yield Fund Invesco High Yield Securities Fund Invesco International Total Return Fund Invesco Limited Maturity Treasury Fund Invesco Short Term Bond Fund Invesco U.S. Government Fund Invesco U.S. Mortgage Fund Share Class A C Investor 1 Money Market Fund No. Invesco Cash Reserve Shares Invesco Money Market Fund Investor Class shares are closed to most investors. Investors should contact their financial advisor about other share classes. 2 On Dec. 14, 2011, Invesco Moderately Conservative Allocation Fund became Invesco Conservative Allocation Fund. 3 On Sept. 24, 2012, Van Kampen was removed from these fund names. 4 On March 1, 2012, Invesco Global Equity Fund was renamed Invesco Global Quantitative Core Fund and Invesco Structured Core Fund was renamed Invesco U.S. Quantitative Core Fund. 5 On Sept. 24, 2012, Invesco Van Kampen Small Cap Growth Fund was renamed Invesco Small Cap Discovery Fund. 6 Special class of Invesco Money Market Fund. SEP-FRM-1-E 09/12 7 of 7 7

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11 SEP IRA Transmittal Form Use this to submit SEP contributions. Additional copies may be obtained at invesco.com/us. For employer use only. For each participant, please list each fund and the dollar amount to be invested in that fund separately. Please include a SEP IRA application for each new participant. 1 PLEASE USE BLUE OR BLACK INK Employer Information Employer s Name PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS Contact s Full Name Employer s Street Address City State ZIP Phone Number Group Number 2 Employer s Authorization We hereby authorize Invesco National Trust Company to invest contributions in accordance with the instructions below. Name of SEP IRA Participant Account Number Fund Contribution 1. 1 $ 2 $ 3 $ 4 $ 2. 1 $ 2 $ 3 $ 4 $ 3. 1 $ 2 $ 3 $ 4 $ SEP-FRM-2-E 09/12 1 of 2 9

12 Name of SEP IRA Participant Account Number Fund Contribution 4. 1 $ 2 $ 3 $ 4 $ 5. 1 $ 2 $ 3 $ 4 $ 6. 1 $ 2 $ 3 $ 4 $ Total Employer Contributions $ Please use these allocations for all future investments until further notice. 3 Mailing Instructions Please make check payable to INTC (Invesco National Trust Company). Invesco does NOT accept the following types of payments: cash, credit card checks and third party checks. We also reserve the right to reject at our sole discretion payment by temporary/starter checks. Please send completed form to the address below: (Direct Mail) (Overnight Mail) Invesco Investment Services, Inc. Invesco Investment Services, Inc. P.O. Box c/o DST Systems, Inc. Kansas City, MO W. 7th Street Kansas City, MO For additional assistance please contact an Invesco Client Services representative at , weekdays, 7 a.m. to 6 p.m. Central Time. Visit our website at invesco.com/us The Invesco website gives you 24-hour access to your mutual fund account. By using the website, you can obtain the most up-to-date information about your account. Check daily and quarterly account balance Check the current fund price, yield and total return on any fund Confirm your account transaction history Process transactions View account statements and tax forms Retrieve account forms and investor education materials Sign up for edelivery of quarterly statements, daily transaction statements, prospectuses, reports and tax forms Invesco 24-Hour Automated Investor Line The Invesco Investor Line gives you 24-hour toll-free access to your mutual fund account. By calling the Invesco Investor Line any day of the week, 24 hours a day, you can obtain the most up-to-date information about your account. Simply dial To use the system, please have your account numbers and Social Security number handy. Obtain fund prices Verify your account balance Confirm your last three transactions Process transactions Order a recent account statement(s) And more SEP-FRM-2-E 09/12 2 of 2 10

13 ORIGINAL SIGNATURE REQUIRED Retirement Account Transfer/Rollover Form Use this form to transfer or roll over retirement assets to an Invesco Traditional IRA, Invesco Rollover IRA, Invesco Roth IRA, Invesco SIMPLE IRA, Invesco SEP IRA or Invesco SARSEP IRA. This form may also be used to: Transfer assets from an existing Decedent/Beneficiary IRA to an Invesco Decedent/Beneficiary IRA. Roll over assets from a designated Roth account of a retirement plan to an Invesco Roth IRA. Roll over assets from a qualified plan or 403(b) to an Invesco Roth IRA. Do not use this form to: Transfer assets to an Invesco 403(b)(7) account or qualified plan. Transfer assets to a Coverdell Education Savings Account. Convert or recharacterize IRA assets. Remember to: Include a copy of your most recent account statement from the current trustee or custodian. Contact current trustee, custodian, or employer to ensure all necessary forms are submitted. Sign and mail completed form along with any current trustee s, custodian s or employer s required forms and a new Invesco IRA application (if you do not already have an Invesco IRA account established) to the appropriate location as indicated in section 7. 1 PLEASE USE BLUE OR BLACK INK Depositor Information Depositor s Full Name PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS Social Security Number Date of Birth (mm/dd/yyyy) Mailing Address City State ZIP Daytime Phone Number Evening Phone Number Please also update the address on my existing account. AIM-FRM-22-E 09/12 1 of 4 11

14 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 2 Assets Are Moving From This Account (Required. Please attach a copy of your most recent statement.) Name of Current Trustee/Custodian/Employer Account Number of Current Trustee/Custodian/Employer Street Address of Current Trustee/Custodian/Employer City State ZIP Attention Trustee/Custodian/Employer Phone Number Note: Some trustees/custodians require completion of their own forms in addition to or in lieu of this form before they will transfer/roll over your assets to Invesco. To expedite the request, please contact your current trustee/custodian before submitting any paperwork to Invesco. Some trustees/custodians will require a fee paid before transferring the assets. Yes, I have. No, I have not filed the necessary completed forms with the current trustee/custodian. 3 Instructions to Delivering Trustee/Custodian (Please complete options A, B and C.) A. TRANSFER/ROLLOVER ASSETS FROM MY: Traditional IRA Rollover IRA Roth IRA SEP IRA SARSEP IRA SIMPLE IRA Roth 401(k) 401(k) Roth 403(b) 403(b) Other employer retirement plan Decedent/Beneficiary IRA - Deceased s Name In accordance with my custodial agreement or plan document, I hereby authorize my current trustee/custodian to deduct from my account at the time of transfer any outstanding fees due. B. DISTRIBUTION REASON FOR ROLLOVER FROM QUALIFIED PLAN: Termination of employment Death Attainment of retirement age (typically ) Plan termination C. DISTRIBUTIONS INSTRUCTIONS (Please select only one option.) OPTION 1: Transfer in kind A transfer in kind is the movement of currently owned Invesco funds from one custodian to IIS without liquidating. PLEASE NOTE: If you do not currently own Invesco funds, then this option is not available to you. R shares cannot be held in an IRA. For shareholders of R shares: the shares will be exchanged to A shares of the same funds at NAV to complete the rollover transaction from the qualified retirement plan to the IRA. Please transfer in kind existing Invesco funds held in the account(s) listed in section 2. Amount to transfer/rollover in kind immediately: All Transfer in kind shares of Invesco Fund. OPTION 2: Liquidate Please liquidate the account(s) listed in section 2 and issue a check payable to INTC (Invesco National Trust Company) Amount to liquidate: All Partial liquidation of $ When to liquidate: Immediately At maturity (mm/dd/yyyy)* *Please send completed paperwork to Invesco 30 days prior to maturity date. This option is not available for Transfer in kind. AIM-FRM-22-E 09/12 2 of 4 12

15 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 4 Assets Are Moving To The Following Invesco IRA Account Traditional Rollover Roth SEP SARSEP SIMPLE Decedent/Beneficiary IRA* *If transferring assets from an existing decedent/beneficiary IRA to an existing Invesco decedent/beneficiary IRA, the inherited assets must be from the same deceased depositor. New Invesco Account OR Existing Invesco Account or Plan ID INVESTMENT ALLOCATION: Please indicate fund(s) and investment percentages, rounded to whole percentages. Total percentages MUST equal to 100%. PLEASE NOTE: If option 1 (transfer in kind ) in section 3 was selected, then your fund selection will remain the same. You may request an exchange separately. For SIMPLE IRA: If no fund is selected, shares of the plan's default fund will be purchased. For other IRAs: If no fund is selected, Cash Reserve Shares of Invesco Money Market Fund will be purchased. If no class of shares is selected, Class A shares will be purchased. Class Whole Fund Number Fund Name of Shares Percent Please attach an extra sheet if further allocations are necessary. TOTAL Authorization and Signature (Please sign and date below.) To the current trustee/custodian: I have established an Individual Retirement Account with Invesco Distributors, Inc. and have appointed Invesco National Trust Company as the custodian. Please accept this as your authorization and instruction to liquidate and/or transfer in kind the assets noted above, which your company holds for me. To Invesco Investment Services, Inc.: If I am 70 1 /2 years of age or older and have begun taking my minimum required distributions from the account which is being transferred to Invesco, I understand and acknowledge that I am responsible for notifying Invesco of the existence and birth date of any spouse beneficiary which existed on my account as of my required beginning date, as that term is defined in Treasury Regulation 1.401(a)(9), as well as the method of calculation which I elected for determining the life expectancy over which required distributions are to be made from the account. Should I fail to provide this information, I understand that future calculations of my minimum required distribution amounts may result in underpayments, which would subject me to a 50% excess accumulations penalty tax. Signature (Required) Title Date (mm/dd/yyyy) Note: The current trustee/custodian may require signature to be guaranteed. Call that institution for their requirements. Signature Guarantee: (Please place signature guarantee stamp here) Each signature must be guaranteed by a bank, broker-dealer, savings and loan association, credit union, national securities exchange or other eligible guarantor institution as defined in rules adopted by the Securities and Exchange Commission. Signatures may also be guaranteed with a medallion stamp of the STAMP program or the NYSE Medallion Signature Program, provided that the amount of the transaction does not exceed the relevant surety coverage of the medallion. A signature guarantee may NOT be obtained through a notary public. AIM-FRM-22-E 09/12 3 of 4 13

16 PLEASE PRINT CLEARLY IN BLOCK CAPITAL LETTERS 6 Custodian Acceptance (This section to be completed by Invesco.) This is to advise you that Invesco National Trust Company will accept the account identified in section 2. This transfer of assets/direct rollover is to be executed from fiduciary to fiduciary and will not place the participant in actual receipt of all or any of the plan assets. No federal income tax is to be withheld from this transfer of assets or direct rollover. Authorized Signature On behalf of Invesco National Trust Company 7 Mailing Instructions Please make check payable to INTC (Invesco National Trust Company). Invesco does NOT accept the following types of payments: cash, credit card checks and third party checks. We also reserve the right to reject at our sole discretion payment by temporary/starter checks. Please send completed form to the address below: (Direct Mail) (Overnight Mail) Invesco Investment Services, Inc. Invesco Investment Services, Inc. P.O. Box c/o DST Systems, Inc. Kansas City, MO W. 7th Street Kansas City, MO For additional assistance please contact an Invesco Client Services representative at , weekdays, 7 a.m. to 6 p.m. Central Time. Visit our website at invesco.com/us The Invesco website gives you 24-hour access to your mutual fund account. By using the website, you can obtain the most up-to-date information about your account. Check daily and quarterly account balance Confirm your account transaction history View account statements and tax forms Sign up for edelivery of quarterly statements, daily transaction statements, prospectuses, reports and tax forms Check the current fund price, yield and total return on any fund Process transactions Retrieve account forms and investor education materials Invesco 24-Hour Automated Investor Line The Invesco Investor Line gives you 24-hour toll-free access to your mutual fund account. By calling the Invesco Investor Line any day of the week, 24 hours a day, you can obtain the most up-to-date information about your account. Simply dial To use the system, please have your account numbers and Social Security number handy. Obtain fund prices Confirm your last three transactions Order a recent account statement(s) Verify your account balance Process transactions And more AIM-FRM-22-E 09/12 4 of 4 14

17 Simplified Employee Pension Plan Adoption Agreement Sponsored by Invesco Distributors, Inc. Complete this form and retain with your company records. The undersigned Employer hereby establishes a Simplified Employee Pension Plan (SEP) for the exclusive benefit of eligible Employees. The terms of the Plan are set forth in this Adoption Agreement and the accompanying SEP Prototype Plan document which is incorporated herein by reference. An Employer may adopt this Plan even if such Employer maintains another qualified defined benefit or defined contribution plan, provided that contributions are limited in accordance with Section 415 of the Code. 1 Employer and Plan Information Employer Name: Address: Street City State ZIP Code Tax ID Number: Plan Year: The 12-consecutive month period commencing on and ending on. If applicable, the first Plan Year shall be the short period commencing on and ending on. Thereafter, the Plan Year shall be the 12-month period described above. The Plan Year is limited to either the calendar year or the Employer s tax year. 2 Effective Dates (A) New Plans: This is a new Plan which is effective as of. (B) Amended Plans: This is an amended or restated Plan. The initial effective date of the Plan was. The effective date of this amended or restated Plan is. 3 Eligibility Requirements Age: No age requirement. Minimum age: (Not over 21). Service: Employees who have performed services for the Employer during at least of the immediately preceding 5 Plan Years. Number of years (maximum 3) Excluded Employees: (Check all that apply.) Employees whose Compensation is less than $ (Cannot exceed $500, as adjusted for cost of living increases in accordance with Code 408(k)(8)) during the Plan Year. Employees covered by a collective bargaining agreement under which retirement plan benefits have been the subject of good faith bargaining. Employees who are nonresident aliens with no U.S. source earned income from the Employer which constitutes income from sources within the United States. 4 Employer Allocation Formula The Employer s contribution shall be allocated according to the following paragraph: Proportionate Compensation Formula: The Employer s contribution for each Plan Year shall be allocated to the IRA of each Participant in the same proportion as such Participant s Compensation bears to all Participants Compensation for that year. Integrated Contribution Formula: The Integration Level shall be equal to the Taxable Wage Base or such lesser amount elected by the Employer below. The Taxable Wage Base is the contribution and benefit base in effect under 230 of the Social Security Act at the beginning of the year. The Integration Level is equal to: the Taxable Wage Base. % of the Taxable Wage Base (Not to exceed 100%). The Employer may not adopt the integrated formula if it maintains any other plan that is integrated with Social Security. SEP-LGL-3 10/12 15

18 5 Sponsor Information and Acceptance This Plan may not be used and shall not be deemed to be a Prototype Plan unless an authorized representative of the Sponsor has acknowledged the use of the Plan. Such acknowledgment that the Employer is using the Plan does not represent that the Adoption Agreement (as completed) and Plan document have been reviewed by a representative of the Sponsor or constitute a qualified Simplified Employee Pension Plan. Acknowledged and accepted by the Sponsor this 11 th day of, October Name: Peter S. Gallagher Title: Director and President, Invesco Distributors, Inc. Signature: In the event that the Sponsor amends, discontinues or abandons this Prototype Plan, notification will be provided to the Employer s address provided on the first page of this Adoption Agreement. 6 Signature (Please sign and date below and retain with your records.) NOTE: DUE TO THE SIGNIFICANT TAX RAMIFICATIONS, THE SPONSOR RECOMMENDS THAT BEFORE AN EMPLOYER EXECUTES THIS ADOPTION AGREEMENT, AN ATTORNEY OR TAX ADVISOR SHOULD BE CONSULTED. This Agreement and the corresponding provisions of the Plan document were adopted by the Employer the day of,. Executed for the Employer by: Name: Title: Signature: SEP-LGL-3 10/12 16

19 Simplified Employee Pension Plan The Sponsor hereby establishes a Prototype Plan for use, in conjunction with an Internal Revenue Service approved IRA, by Employers who wish to establish a Simplified Employee Pension Plan, commonly referred to as a SEP. When the Employer executes the Adoption Agreement which incorporates this document by reference, upon acceptance, the Sponsor may act as Custodian or Trustee of some or all of the IRA Accounts established by eligible Employees to receive contributions under the terms of this Plan. This Prototype document may not be used if the Employer has ever maintained a defined benefit pension plan which is now terminated. If, subsequent to adopting this Plan, any defined benefit plan of the Employer terminates, the Employer will no longer participate in this Prototype Plan and will be considered to have an individually designed SEP plan. ARTICLE I DEFINITIONS 1.1 Adoption Agreement The document attached hereto by which the Employer elects to establish a Simplified Employee Pension Plan under the terms of this Prototype Plan document. 1.2 Code The Internal Revenue Code of 1986, including any amendments thereto. 1.3 Compensation Compensation for the purposes of the de minimis limit of Code 408(k)(2)(C), as adjusted pursuant to Code 415(d), shall be defined as Code 414(q)(4) compensation. For all other purposes, Compensation is defined as wages, salaries, and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the Plan to the extent that the amounts are includible in gross income [including but not limited to, commissions paid salesmen, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements, or other expense allowances under a non-accountable plan, as described in income tax Regulation (c)]. Except where specifically stated otherwise in this SEP Plan, Compensation includes any elective deferral described in Code 402(g)(3) made to a plan of deferred compensation which are not includible in the Employee s gross income under Code 125, 132(f)(4) or 457 for the taxable year in which contributed. Compensation shall exclude the following: (a) amounts realized from the exercise of a non-qualified stock option, or when restricted stock (or property) held by the Employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture; (b) amounts realized from the sale, exchange or other disposition of stock acquired under a qualified stock option; and (c) other amounts which received special tax benefits, such as premiums for groupterm life insurance (but only to the extent the premiums are not includible in the gross income of the Employee); or contributions made by the Employer (whether or not under a salary reduction agreement) towards the purchase of an annuity contract described in Code 403(b) (whether or not the contributions are actually excludable from the gross income of the Employee). For any Self-Employed Individual covered under the Plan, Compensation shall mean Earned Income. Compensation shall include only that Compensation which is actually paid or made available to the Participant during the Plan Year. The annual Compensation of each Participant taken into account under the Plan for any year shall not exceed $200,000, as adjusted pursuant to Code 401(a)(17)(B). The dollar increase in effect on January 1 of any calendar year is effective for Plan Years beginning in such calendar year. If a Plan determines Compensation on a period of time that contains fewer than 12 calendar months, then the annual Compensation limit is an amount equal to the annual Compensation limit for the calendar year in which the Compensation period begins multiplied by the ratio obtained by dividing the number of full months in the period by Custodian An institution approved by the Internal Revenue Service named by a Participant to hold his or her IRA Account. 1.5 Earned Income Net earnings from self-employment in the trade or business with respect to which the Plan is established, determined without regard to items not included in gross income and the deductions allocable to such items, provided that personal services of the individual are a material income-producing factor. Earned Income shall be reduced by contributions made by an Employer to a qualified plan to the extent deductible under Code 404. For tax years beginning after 1989, net earnings shall be determined by taking into account the deduction for one-half of self-employment taxes allowed to the taxpayer under Code 164(f) to the extent deductible. Earned income may also be applied to Individuals, described in Code 1402(c)(6), that are members of a religious faith or sect that cannot accept public or private insurance such as Social Security benefits. 1.6 Effective Date The date on which the Employer s SEP Plan commences or an amendment becomes effective. 1.7 Employee Any person employed by the Employer (including Self-Employed Individuals and partners), all Employees of a member of an affiliated service group [as defined in Code 414(m)], Employees of a controlled group of corporations [as defined in Code 414(b)], all Employees of any incorporated or unincorporated trade or business which is under common control [as defined in Code 414(c)] and leased Employees [as defined in Code 414(n)]. All such Employees shall be treated as employed by a single Employer. 1.8 Employer Any corporation, partnership, or proprietorship which adopts this Prototype SEP Plan, including any entity which succeeds the Employer and adopts this Plan. For the purpose of this SEP Plan, Employer shall mean the Employer that adopts this Plan and all members of a controlled group of corporations [as defined in Code 414(b), as modified by Code 415(h)], all commonly controlled trades or businesses [as defined in Code 414(c), as modified by Code 415(h)], affiliated service groups [as defined in Code 414(m)] of which the adopting Employer is a part, or any other entity required to be aggregated with the Employer pursuant to regulations under Code 414(o). 1.9 Integration Level The Taxable Wage Base or such lesser amount set by the Employer in the SEP Adoption Agreement IRA An Individual Retirement Account ( IRA ) must be used in conjunction with a Simplified Employee Pension Plan as the recipient of an Employer s contribution for the benefit of a participating Employee. This Plan must be used with an Internal Revenue Service model traditional Individual Retirement Account or an Internal Revenue Service approved master or prototype traditional IRA document Key Employee Any Employee, former Employee and the beneficiaries of these Employees who at any time during the preceding Plan Year, was: (a) an officer of the Employer with Compensation in excess of $130,000 [as adjusted under Code 416(i)(1)(A)(i)]; (b) a 5% owner of the Employer as defined in Code 416(i)(1)(B)(i)(ii); or (c) a 1% owner of the Employer as defined in Code 416(i)(1)(B)(ii)(iii) with Compensation in excess of $150,000. Employees failing to meet any of the criteria above shall be deemed to be Non-Key Employees Owner-Employee A sole proprietor or partner owning more than 10% of either the capital or profits interest of the partnership Participant Any Employee of the Employer who is eligible to participate in the Plan, or on whose behalf contributions are made to the Plan Plan The Simplified Employee Pension Plan as contained in this document Plan Administrator The Employer or its appointee is the Plan s named fiduciary and Plan Administrator Plan Year The 12-consecutive month period designated by the Employer in the Adoption Agreement Self-Employed Individual An individual who has Earned Income for the taxable year from the trade or business for which the Plan is established including an individual who would have had Earned Income but for the fact that the trade or business had no net profits for the Taxable Year Sponsor The institution and any successor thereto, including by merger or acquisition, who makes available this document to adopting Employers Taxable Wage Base The maximum amount of earnings which may be considered wages at the beginning of the Plan Year under Section 230 of the Social Security Act Tax Year The tax year of a Participant for Federal income tax purposes Traditional IRA An Individual Retirement Account, or Individual Retirement Annuity described in Code 408(a) or (b) respectively Trustee An approved institution named by a Participant to hold his or her IRA Account. ARTICLE II ELIGIBILITY REQUIREMENTS 2.1 Eligibility To Participate Each Employee of the Employer shall become a Participant under the Plan as of the first day of the Plan Year during which such Employee satisfies the eligibility requirements selected by the Employer in the Adoption Agreement. A former Participant shall again become a Participant immediately upon returning to the employ of the Employer. 2.2 Maximum Age The Plan shall not exclude Employees who have attained age , provided such Employees meet the eligibility requirements elected in the Adoption Agreement. 2.3 Service Service is any work performed for the Employer for any period of time, however short. 2.4 Employment Rights Participation in the Plan shall not confer upon a Participant any employment rights, nor shall it interfere with the Employer s right to terminate the employment of any Employee at any time. 2.5 Withdrawal Of Contributions Participation in the Plan shall not be terminated, suspended, or in any way affected, if a Participant withdraws all or any part of his or her SEP-LGL-4 05/10 17

20 Employer contributions from their IRA. Any amount withdrawn from a Participant s IRA is includible in income unless rolled over into an IRA. If withdrawals occur prior to the Participant attaining age , they may be subject to a tax on early withdrawal. This Plan shall not impose any prohibition on a Participant s right to make withdrawals from his or her IRA. The Employer shall not condition any contribution pursuant to paragraph 3.3 of this Plan on an Employee s maintenance of any percentage of the contributions in the Employee s IRA(s). 2.6 Rollover Or Transfer To Another IRA A Participant may withdraw or receive funds from their SEP-IRA if within 60 days of receipt, these funds are placed in another IRA or SEP-IRA. This is called a rollover and can be done without penalty only once in any 1-year period. There are no restrictions on the number of times a Participant may make transfers so long as the funds are arranged to be transferred between trustees or custodians so that the Participant never has possession or constructive receipt of the IRA funds. 2.7 Leased Employees Any leased Employee shall be treated as an Employee of the recipient Employer. However, contributions or benefits provided by the leasing organization which are attributable to services performed for the recipient Employer shall be treated as provided by the recipient Employer. The first sentence shall not apply to any Leased Employee if such Employee is covered by a money purchase pension plan providing: (a) a non-integrated Employer contribution rate of at least 10% of Compensation, (b) immediate participation, and (c) full and immediate vesting. For the purpose of this paragraph, the term Leased Employee means any person (other than an Employee of the recipient) who, pursuant to an agreement between the recipient and any other person ( leasing organization ), has performed services for the recipient [or for the Employer and related persons determined in accordance with Code 414(n)(6)] on a substantially full-time basis for a period of at least one year and such services are of a type historically performed by Employees in the business field of the recipient Employer. The exemption from this provision does not apply if the Employer leases more than 20% of its Non-Highly Compensated Employees as defined in Code 414(n)(5)(A)(ii) and the Regulations thereunder. 2.8 SEP Participation The Employer must require all eligible Employees to participate as a condition of employment. If any Participant does not participate, all other Employees of the Employer may be prohibited from participating. If one or more eligible Employees do not participate and the Employer tries to establish a SEP for the remaining Employees, it may cause adverse tax consequences for the participating Employees. ARTICLE III CONTRIBUTIONS 3.1 Amount The Employer shall determine the amount of its contribution, if any, for each Plan Year and advise the Participants in writing of the contribution, if any, by the later of January 31 following the end of the Plan Year or 30 days after the contribution is made. The actual contribution for a Plan Year shall be made during the Plan Year or after the close of the Plan Year but not later than the due date for filing the Employer s income tax return, including extensions. The Employer s contribution shall be discretionary and the Employer shall be under no obligation to contribute on an annual basis. 3.2 Limitations On Allocations The Employer s contribution when allocated to eligible Participants for any Plan Year shall not exceed the lesser of 25% of each Participant s Compensation up to the Compensation limit established in Code 401(a)(17) or $40,000, as adjusted pursuant to Code 415(d). For purposes of the 25% limitation described in the preceding sentence, a Participant s Compensation does not include any elective deferrals described in Code 402(g)(3) or any amount that is contributed by the Employer at the election of the Employee and that is not includible in the gross income of the Employee under Code 125, 132(f)(4) or Allocation Formulas The Employer s contribution shall be allocated to the IRA of each eligible Participant in accordance with one of the formulas set forth below and as elected on the Adoption Agreement. Employees and former Employees employed by the Employer at any time during the Plan Year, who met the eligibility requirements at any time during the Plan Year, shall share in the Employer s contribution for such Plan Year, even though no longer employed. The Employer s contribution shall automatically be allocated in accordance with paragraph (a) below unless paragraph (b) is selected in the Adoption Agreement. (a) Proportionate Compensation Formula The Employer s contribution for each Plan Year shall be allocated to the IRA of each Participant in the same proportion as such Participant s Compensation bears to all Participants Compensation for that year. Such contribution will be subject to the limitations described at paragraph 3.2 above. (b) Discretionary Integrated Contribution Formula Employer contributions for the Plan Year will be allocated to each Participant s account under the following formula: STEP ONE: To the extent that contributions are sufficient, contributions will be allocated to each Participant s account in the ratio that each Participant s total Compensation bears to all Participants total Compensation, but not in excess of 3% of each Participant s Compensation. STEP TWO: Any contributions remaining after the allocation in Step One will be allocated to each Participant s account in the ratio that each Participant s Compensation for the Plan Year in excess of the Integration Level (commonly referred to as Excess Compensation) bears to the Excess Compensation of all Participants, but not in excess of 3%. Participants who have not received Excess Compensation during the Plan Year are not considered in this part of the allocation. STEP THREE: Any contributions remaining after the allocation in Step Two will be allocated to each Participant s account in the ratio that the sum of each Participant s total Compensation plus Excess Compensation bears to the sum of all Participants total Compensation plus Excess Compensation, but not in excess of the Integration Level. The Integration Level shall be equal to the Taxable Wage Base or such lesser amount elected by the Employer in the Adoption Agreement. The Taxable Wage Base is the contribution and benefit base in effect under 230 of the Social Security Act at the beginning of the Plan Year. The Integration Level is equal to the lesser of: (a) 2.7%, or (b) The applicable percentage determined in accordance with the table below; If the Integration Level: the applicable is more than but not more than percentage is: $0 X* 2.7% X* 80% of TWB 1.3% 80% of TWB Y** 2.4% *X = the greater of $10,000 or 20% of the TWB. **Y = any amount more than 80% of the TWB but less than 100% of the TWB. If the Integration Level used is equal to the Taxable Wage Base, the applicable percentage is 2.7%. STEP FOUR: Any remaining Employer contributions will be allocated to each Participant s account in the ratio that each Participant s total Compensation for the Plan Year bears to all Participants total Compensation for that Year. NOTE: For purposes of the above allocation, only the amount as set forth at paragraph 1.3 of an eligible Employee s Compensation can be used. In no event can the amount allocated to each eligible Employee s IRA exceed the lesser of 25% of Compensation or $40,000, as adjusted pursuant to Code 415(d). For purposes of the 25% limitation described in the preceding sentence, a Participant s Compensation does not include any elective deferral described in Code 402(g)(3) or any amount that is contributed by the Employer at the election of the Employee and that is not includible in the gross income of the Employee under Code 125, 132(f)(4) or 457. NOTE : If the Plan is not Top-Heavy or if the Top-Heavy minimum contribution or benefit is provided under another Plan covering the same Employees, STEPS ONE and TWO above may be disregarded and 5.7%, 5.4% and 4.3% may be substituted for 2.7%, 2.4% or 1.3% where it appears in STEP THREE above. 3.4 Responsibility For Contributions The Sponsor, Custodian and/or Trustee shall not be required to determine if the Employer has made a contribution or if the amount contributed is in accordance with the Adoption Agreement or the Code. The Employer shall have sole responsibility in this regard. 3.5 IRA Contributions In addition to any SEP contributions made on their behalf, a Participant may contribute the lesser of Maximum Annual Contribution or 100% of their Compensation to an IRA. The amount of any Participant s contribution that may be deducted on their income tax return is subject to various income limitations. ARTICLE IV PARTICIPANT ACCOUNTS 4.1 Individual Retirement Account Each Employee, upon becoming a Participant under the Plan, shall establish a Traditional IRA in accordance with rules and regulations established by agreement between the Sponsor and the Employer. If the Sponsor is not the Custodian or Trustee, the Employee shall furnish an account number(s) to the Employer certifying the existence of such traditional IRA. 4.2 Determination Of Deposit When making a contribution under the Plan, the Employer shall calculate each Participant s proportionate share of the Employer s contribution as determined in the Adoption Agreement. The Employer shall then deliver the contribution to each Custodian/Trustee indicating the amount to be credited to each Participant s Traditional IRA account. 4.3 Control Of Account All contributions made under the Plan by the Employer shall be irrevocable. After allocation to a Participant s traditional IRA, the Employer shall have no further control of such contribution and the terms of the Participant s Traditional IRA shall be fully effective. 4.4 Disclosure Requirements The financial institution where the Participant s Traditional IRA is maintained must provide the Participant with a disclosure statement that contains the following information in plain, nontechnical language: (a) The law that relates to the Traditional IRA. (b) The tax consequences of various options under the Traditional IRA. (c) Participation eligibility rules, and rules on the deductibility of retirement savings. (d) Situations for revoking the traditional IRA; including the name, address and telephone number of the person designated to receive notice of revocation. This information must be clearly displayed at the beginning of the disclosure statement. (e) A discussion of the penalties that may be assessed because of prohibited activities concerning the Participant s traditional IRA. (f) If guaranteed investments are made available by the financial institution where the Participant s Traditional IRA is maintained, financial disclosure will be provided including the following information: SEP-LGL-4 05/10 18