Employee Benefit Systems, Inc.

Transcription

1 Employee Benefit Systems, Inc.

2 EGTRRA and PPA Restatement Deadlines EGTRRA: Prototype and Volume Submitter DB Documents: April 30, Individually Designed Plan Documents (both DB and DC) based on last digit of employer s EIN: Cycle E: 1/31/11 PPA: Prototype and Volume Submitter DC Documents: April 30, 2016 Prototype and Volume Submitter DB Documents: April 30, 2018 Individually Designed Plan Documents (both DB and DC) based on last digit of employer s EIN: Cycle A: 1 or 6 = 1/31/12 Cycle B: 2 or 7 = 1/31/13 Cycle C: 3 or 8 = 1/31/14 Cycle D: 4 or 9 = 1/31/15 Cycle E: 5 or 0 = 1/31/ Annual Dollar limits Cafeteria Plan Discrimination Tests 125 General Eligibility Test: All employees are eligible (no exclusions). 25% Dependent Care Test: Concentration Test no more than 25% of DCAP benefits are provided to HCEs. 25% Nondiscrimination Test: Concentration Test no more than 25% of non-taxable benefits are provided to Key Employees. 55% Average Benefit Test: Average DCAP benefits received by NHCEs are at least 55% of the average benefits received by HCEs. MFSA Test: 70% test, 70%/80% test, fair cross-section test. Note: Application of tests vary according to plan and census specifics; contact DATAIR support if you are unsure. Pension & Benefits Reference Library ASPPA: The ERISA Outline Book, by Sal M. Tropodi (print and online); contact (703) CCH: Pension Plan Guide, (print, CD and online); contact (800) RIA: Pension and Benefits Advisor on Checkpoint (online); contact (800) Aspen Publishers: 5500 Preparers Manual (print), by Janice Wegesin; contact (800) EBIA: Cafeteria Plans Manual (print); contact (866) BenefitsLink: Newsletter (Retirement and Health & Welfare editions) ( ) free; contact Credentialed Education Programs ASPPA: Qualified Plan Financial Consultant (QPFC), Qualified 401(k) Administrator (QKA), Qualified Pension Administrator (QPA), Certified Pension Consultant (CPC) NIPA: Accredited Pension Administrator (APA), Accredited Pension Representative (APR), Distribution Administrator Certificate SOA: Associate of the Society of Actuaries (ASA), Fellow of the Society of Actuaries (FSA), Chartered Enterprise Risk Analyst (CERA) Joint Board: Enrolled Actuary (EA) IRS: Enrolled Agent (EA), ECFC: Certified in Flexible Compensation (CFC) IFEBP: Certified Employee Benefit Specialist (CEBS) DATAIR s Support Announcements & Discussion Forums Use these steps to receive notices of software updates and webinars, and to chat with other DATAIR users: 1. Go to 2. If you already have a Forums account go to step 7; otherwise, click Register Here. 3. Click Agree. 4. Complete at least items with red asterisks and click Submit (store your user name and password in a safe place!) 5. Receive from forums@datair.com and click on the second link (or cut & paste the link into your browser). 6. Click Back to Forum on page announcing that your registration is completed. 7. Enter user name and password, then login. 8. Click the right-most icon on the first row. You will receive a pop-up notification that you are now subscribed. You may also subscribe to any of the other Forums (rows) that are of interest.

3 Bidwell Consulting Services, Inc. ( BCS ) was founded on the principles of delivering superior, flexible, and innovative retirement and technology services. BCS is located in beautiful Northern California and specializes in DB and 401(k) plans, and Information Technology solutions for small to medium sized businesses. The staff of BCS is recognized for expertise in third party administration, consulting, compliance, and IT services. Our team is experienced in shaping qualified retirement plans and technology services to advance our clients business and retirement potential. Meet the people behind Bidwell Consulting Services BCS has been a DATAIR client since our beginning. DATAIR s Pension System and Pension Reporter have been key in our ability to provide services to our clients. The integration between the systems helps keep us efficient and profitable and the support staff is second to none. CONTACT DATAIR (888) sales@datair.com DC/401(k) Defined Contribution System ADMINISTRATION Recordkeeping for Balance Forward and Allocated accounts Unlimited fund and source definitions COMPLIANCE TESTING Eligibility, Top Heavy and limits monitoring 401(k) and 401(m) tests 410(b) and 401(a)(4) tests 403(b) Special Catch-up limits For Proposals, Administration & Testing PROPOSALS Cost/benefit analyses of alternative plan designs Calculates employer allocated and matching contributions for each participant Side-by-side plan comparisons with graphical representations SUPPORTED PLAN TYPES Cross-tested, New Comparability Profit Sharing Plans 401(k) (including Safe Harbor and Roth) 403(b), ESOP, and Nonqualified Plans

4 January 2011 Sun Mon Tue Wed Thu Fri Sat Federal Bank Holidays and DATAIR closings are in black. Compliance dates are in blue. dates are in red. 1 NEW YEAR S DAY Note that compliance dates are based on calendar plan years L.A. Benefits 13 L.A. Benefits 14 L.A. Benefits 15 Quarterly DB contributions DR. MARTIN LUTHER KING, JR. DAY Cycle E submission (EGTRRA IDPs) Rs to employees & beneficiaries.

5 Actuarial Services Group, Inc. based in the Dallas, Texas area specializes in consulting, administration, compliance, recordkeeping and actuarial services to all types of retirement plans. Since we are not in the business of offering investment or insurance products and services, the firm is able to bring complete professional objectivity to each assignment and client. Through our involvement in a broad range of research and educational activities in the actuarial and employee benefits industries, Actuarial Services Group, Inc. is on the leading edge of developments. We act as a member of our clients business team to ensure the smooth running of their retirement plans. We are prepared to work closely with accountants, attorneys, investment advisers, insurance consultants and other advisors when necessary or desirable. Actuarial Services Group founder Sally Zavattari with senior staff members in their new Media Center DATAIR software helps us achieve our company goals of being a valuable resource to our clients. The DATAIR staff are always available to help us address complex problems for our clients. CONTACT DATAIR (888) sales@datair.com Retirement Plan Document System Choose your plan types 401(k) Profit Sharing Money Purchase Target Benefit 403(b) Defined Benefit Cash Balance Pension Choose your Document types Volume Submitter Plans (IDP Format or Adoption Agreement Format), Standardized & Nonstandardized Prototypes (Long Format or Short Format) For Prototype and Volume Submitter Plans Choose your Document Sponsor Re-register our documents in your company s name or let DATAIR be you document sponsor. A Complete Package RDS includes Summary Plan Descriptions (SPDs), amendments, employee forms and notices, board resolutions and government filing forms.

6 February 2011 Sun Mon Tue Wed Thu Fri Sat 1 Form 945, if Payment due. 2 NTSAA Annual (Orlando) 3 NTSAA Annual (Orlando) 4 NTSAA Annual (Orlando) Form 945, if no payment due PRESIDENTS DAY R and 1096 IRS Paper Filing due. PBGC estimated Premium: Form 1-ES.

7 Actuarial Benefit Consulting, aka Actuarial Pension Retirement Services has provided plan sponsors with world-class actuarial consulting and pension administration services. ABC, Ltd. also provides outsourcing services to TPAs. Based in Calabasas, California, ABC, Ltd. specializes in the administration of Traditional DB plans, Cash Balance Plans, 401(k)/Profit Sharing Plans, and Cross Tested Plans. DATAIR has been our software provider since our inception, but over time has become more like a valued partner. Their Windows-based platform is robust and user-friendly. In addition, DATAIR s support staff has been wonderful in addressing our questions and concerns across the board on an ongoing basis. Top Row: Rajeev Vishwakarma, Vikas Patel & Bhavesh Chauhan Bottom Row: Medha Kulkarni & Naveen Aurora Eskay Ahua, PhD, ASA, MSPA, EA Founder & Chief Actuary Defined Benefit System For Proposals, Administration & Testing CONTACT DATAIR (888) sales@datair.com ADMINISTRATION - WITH PPA PENSION FUNDING RULES Yield Curve with option to discount payments annually or monthly Funding Target and Target Normal Cost utilizing segment rates or full yield curve Automatic segment rate and yield curve look-ups At-risk calculations for 404(o) maximum contribution Section 430 minimum and 404(o) maximum contributions Probability of optional forms of payment for funding Funding Target Attainment Percentages (FTAP and AFTAP) and all related certifications and notices PROPOSALS Cost/benefit analyses of alternative plan designs. Side-by-side plan comparisons Many benefit formulas including Cash Balance Plans COMPLIANCE TESTING 410(b), 401(a)(4), 401(a)(26) REPORTING Valuation Reports AFTAP certification letter and participant notices Participant statements Schedule MB/SB reports

8 March 2011 Sun Mon Tue Wed Thu Fri Sat 1 Notification of Excess Deferral (for more than one unrelated 401(k) 2 ECFC Annual (Washington D.C.) 3 ECFC Annual (Washington D.C.) 4 ECFC Annual (Washington D.C.) 5 6 ASPPA 401(k) Summit (Las Vegas) 7 ASPPA 401(k) Summit (Las Vegas) 8 ASPPA 401(k) Summit (Las Vegas) Return Excess Contribution to HCEs. End of 2½ month Grace Period ( 125). Corporate tax filing or extension. Application for waiver of Minimum Funding Enrolled Actuaries (Washington, DC) 28 Enrolled Actuaries (Washington, DC) 29 PASSOVER Enrolled Actuaries (Washington, DC) 30 Enrolled Actuaries (Washington, DC) 31 Last day to submit 5500s using EFAST2 v End of 90-day run-out ( 125). SPDs for 1/1 entry participants R electronic IRS filing. Excise tax: late 2009 ADP/ACP correction. PPA AFTAP Certification due.

9 Pension Administrators, Inc. is a full service actuarial, consulting, and administration firm located in Inverness, Illinois. Superior service, giving you what you want on-time and right the first time is provided to more than 400 retirement plan clients. President Terry Ronczkowski brings more than 30 years of experience in plan design, consulting, and administration of all types and sizes of plans. He has developed practical approaches to a variety of complex situations. His staff work closely with investment specialists, insurance and investment companies to synergistically provide administration for 401(k) plans, profit sharing plans, defined benefit plans, cash balance plans and other qualified plans. Terry Ronczkowski and his staff at Pension Administrators, Inc. (847) Pension Administrators, Inc. has used DATAIR software for over 15 years, gradually adding systems for DC and DB administration, documents and government reporting as their needs have grown. Pension Reporter System Government Forms Reporting CONTACT DATAIR (888) sales@datair.com CHOOSE JUST THE MODULES YOU NEED EFAST2 approved 5500 series forms, schedules & SARs plus e-filed PBGC forms 5300 series forms and schedules 1099R forms (paper and e-filed) FAS 158 Audit Letter, worksheets and schedules LINKS WITH OTHER DATAIR SYSTEMS FOR SPEED AND ACCURACY DC and DB Administration Document System Cafeteria System CONVENIENCE AND SECURITY Real-time error messages Instant calculations Built-in government instructions Knowledgeable support staff Automatic archiving of past years information and forms for instant retrieval AutoSave to protect from system crashes

10 April 2011 Sun Mon Tue Wed Thu Fri Sat 1 401(a)(9) RMD (70½) Initial payment for those starting TAX DAY! Quarterly DB contributions. Return 402(g) Excess Deferrals. Tax filing or extension for Individuals, Sole Proprietors, and Partnerships DATAIR closed 12:00 p.m EASTER SUNDAY Annual Statement of Pooled Fund, other data needed for 5500 (120th day after pye) 30

11 Planned Retirement Consultants & Administrators, Inc. is a New Jersey firm founded in 1976 and continuing to provide quality, timely TPA and actuarial services for both DC and DB plans. As a totally fee based service provider, the firm maintains independence by not selling any investment products or insurance allowing us to be completely unbiased. Planned Retirement Consultants & Administrators, Inc. serves clients engaged in all types of businesses ranging in size from the sole participant to companies with several thousand participants. NJ Biz magazine named the firm as one of New Jersey s Top 10 Defined Contribution TPAs for both 2009 and Larry Switaj, MASPC, President (right) and his crew at Planned Retirement Consultants & Administrators Planned Retirement Consultants & Administrators, Inc. has used DATAIR software for more than 10 years. We have been very pleased with both the DOS based and now the Windows based administration systems. Support staff is excellent, never hesitating to answer our questions. CONTACT DATAIR (888) sales@datair.com Insurance Handling Options (e)(3) Option Allows users of DATAIR s DB Valuation System to propose and administer fully insured Defined Benefit plans qualifying under IRS Code Section 412(e)(3). These plans require NO Schedule SB of Form 5500, NO Actuarial certification, and NO PBGC variable premiums (only the flat rate applies). 2. Rate File Editor Insurance companies and administrators can load premiums, values, rules, tables, fees, bands, limits, loads, and other For DB and DC Systems related information. Editor converts the data into DATAIR format for use by Administrators who subscribe to DATAIR Rate File Access. 3. Rate File Access This utility permits licensees of DATAIR s DB and DC Administration System to access the output from the Rate File Editor to improve speed and accuracy and to minimize manual data entry.

12 May 2011 Sun Mon Tue Wed Thu Fri Sat 1 NIPA Annual Forum & Expo (Las Vegas) 2 NIPA Annual 3 NIPA Annual 4 NIPA Annual 5 Mid-Atlantic PBGC premium due for small DB plans PBGC amended VRP premium reconciliation for large and mid-sized plans. Benefits 2011 PBGC estimated reconciliation of flat rate premiums for large plans. (Philadelphia) 6 Mid-Atlantic Benefits (Philadelphia) NTSAA 403(b) Compliance Resolution Summit (Irving TX) 10 NTSAA 403(b) Compliance Resolution Summit (Irving TX) 11 NTSAA 403(b) Compliance Resolution Summit (Irving TX) 12 Benefits of the South (Atlanta GA) 13 Benefits of the South (Atlanta GA) Women Business Leaders Forum (Boulder CO) 25 Women Business Leaders Forum (Boulder CO) 26 Women Business Leaders Forum (Boulder CO) MEMORIAL DAY DATAIR closed 31

13 Actuaries and Associates, founded in 1980 in Amarillo, TX, is a TPA serving all types of qualified and non-qualified retirement plans. We provide consultation, plan design, document preparation, administration and government reporting. We have extensive experience with the products offered by American Funds, John Hancock, Nationwide, Principal, Hartford and ING. However, we will work with any investment company or advisor an employer chooses. Actuaries and Associates has been a Datair customer since We have grown our business right along with Datair and Datair has been with us each step of the way. The support staff is always helpful and available when needed. Software updates are easily accessible and available in a timely manner. Steve Houchin President Actuaries and Associates (806) CONTACT DATAIR (888) sales@datair.com FlexPlus Cafeteria System ADMINISTRATION Tracks contributions for 125, FSA, DCAP, HRA, HSA and 132(f) Transportation Benefits. Determines highly compensated/key status and performs all compliance tests Performs duplicate claims checking and adjudicates claims for run-off and grace periods Provides control of check writing through flexible scheduling and offers both global and client specific checkbooks Includes list billing and payment of multiple benefit providers premiums. For Proposals, Administration & Testing PROPOSALS Demonstrates the advantages of a Cafeteria plan to both the employer and the plan participants including federal, state and FICA tax savings. REPORTING Periodic Status Reports Check stub transaction and account balance reports participant reports

14 June 2011 Sun Mon Tue Wed Thu Fri Sat ACOPA Advanced Actuarial (San Francisco CA) 7 ACOPA Advanced Actuarial (San Francisco CA) ASPPA Great Lakes Benefits (Chicago) 24 ASPPA Great Lakes Benefits (Chicago) Plan Funding Notice deadline for large and mid-sized DB plans. Deadline for corrective distributions for failed ADP/ACP test without 10% penalty for EACA.

15 Broussard, Poche, Lewis & Breaux, LLP is a full service accounting firm in Lafayette, Louisiana. Its Retirement Plan department specializes in design, administration and document services for all types of qualified plans. Broussard, Poche s clients range from sole proprietors and partnerships to large corporations. They use many of the large investment platforms. These work with the DATAIR system to provide downloads of the annual investment activity ensuring accurate, cost-effective administration. Janet Bergeron, Christina Avant, Janice Alleman and Mary Miller (sitting) Broussard Poche has been a DATAIR customer for many, many years. We have benefited from the excellent support provided by the DATAIR staff. Because our office does not have an actuary on staff, we were able to expand our services to small defined benefit plans by using the expertise of the DATAIR professionals. Year 2010 filing season was a challenge, and DATAIR rose to the occasion! Cafeteria Plan Document System For Designing Flex, HSA and HRA Plans GENERATE DOCUMENTS, SPDS, FORMS, NOTICES AND MORE CONTROL DOCUMENT APPEARANCE AND FORMAT CONTACT DATAIR Premium Only (POP) Plans Modify text, font, etc. (888) sales@datair.com Full-Flex with FSA and DCAP accounts Health Savings Accounts (HSA) Print or save in.rtf format for word processing Save in.pdf format for easy ing and archiving Health Reimbursement Accounts (HRA)

16 July 2011 Sun Mon Tue Wed Thu Fri Sat INDEPENDENCE DAY DATAIR Closed ASPPA s Northeast Area Benefits (Boston) 12 ASPPA s Northeast Area Benefits (New York City) Quarterly DB Contributions ASPPA Western Benefits (Las Vegas) ASPPA Western Benefits (Las Vegas) 26 ASPPA Western Benefits (Las Vegas) Plan Funding Notice due for small DB plans. Deadline for sending SMM (210th day after PYE after adoption of amendment.

17 Wilton Sanders founded Sanders Law Firm, LLC, the predecessor to Sanders Welch, LLC, in In addition to assisting clients with Estate Planning, Special Needs Planning, Estate Litigation and Probate & Estate Administration, Sanders Welch, which is located in Atlanta, Georgia, also serves as a Third Party Administrator for over three hundred clients. Sanders Welch, LLC specializes in the design, installation, administration, document, and legal compliance for Qualified Retirement Plans (both Defined Contribution and Defined Benefit) for companies with fewer than 100 employees. Wilton Sanders and his team sanderswelch.com Wilton Sanders has used Datair s system since 1982 for hundreds of clients. As a firm we are very pleased with Datair s user friendly system and the wonderful and helpful service we receive from the support staff. FAS 158 Reporter for FAS 132/158 Compliance CONTACT DATAIR (888) sales@datair.com FAS 158 SYSTEM STATEMENTS, REPORTS & WORKSHEETS Response to a Standard Pension Audit Confirmation Letter Worksheets 1 through 4 Determination of Net Periodic Benefit Cost Disclosure of Net Periodic Benefit Cost Funded Status and Reconciliation of Benefit Obligation and Plan Assets Schedules A through F Amortization of Transition Amount Amortization of Prior Service Cost (various) Amortization of gain or loss Projection of End-of-Year PBO or ABO Accrued or Prepaid Pension Expense Asset (Gain) or Loss

18 August 2011 Sun Mon Tue Wed Thu Fri Sat Form 5500/5558 Filing. Excise Tax due for prohibited transactions (Form 5330). Statement of Deferred Benefits ECFC Administrators Symposium (Uncasville CT) 11 ACOPA Actuarial Symposium (Boston) ECFC Administrators Symposium (Uncasville CT) 12 ACOPA Actuarial Symposium (Boston) Eid 31

19 Pension Planning Consultants, Inc., based in Albuquerque, New Mexico, has been providing consulting, plan administration and actuarial services for clients with qualified plans since Our 23 employees work with a wide variety of clients to provide unique and individually tailored plan designs to fit their retirement plan needs. Pension Planning Consultants is an independent fee-for-service TPA that does not sell investments. We focus on designing defined contribution and defined benefit plans or a combination of the two that maximize the benefits to the key employees. We have used Datair as our software provider since the 1980s. We find the software to be affordable and to provide an intuitive report format which is easily understood by our clients. We are pleased with the conversion to the Windows version. It has been a smooth, user friendly switch from DOS to the new Windows platform. We are pleased with the enhanced options for importing and exporting data as well as the software s sorting and handling of the census and accounting information. In addition, we are extremely pleased with the rapid response, knowledge and I Care attitude of the customer service team. Tim Haist, EA, ASA, President and his associates at Pension Planning Consultants, Inc. (505) Client & Task Manager for contact and office management CONTACT DATAIR (888) sales@datair.com Take control of the information that controls your office Two Systems in one: Client/Prospect Contact Manager Task/Workflow Resource Manager Client & Task Manager helps the Office Manager control the office work-flow and monitor staff resources. Pension Administrator meet plan and regulatory (IRS, DOL and PBGC) deadlines and prevent any due dates from slipping through the cracks. Consultant service the client more effectively by providing instant access to client and plan specifications, contacts and advisors. Sales Team record and track leads, generate individual and mass correspondence, and maintain "tickler" file for timely follow-ups.

20 September 2011 Sun Mon Tue Wed Thu Fri Sat LABOR DAY DATAIR closed Form 5500, if on corporate extension. Minimum Funding Contribution ROSH HASHANAH SAR distributed (if 5500 not extended). Final deadline: PPA AFTAP Certification. Notice for non-pbgc DB plans to waive audit (if 5500 not extended).

21 Benefits Administrators & Consultants (BAC) of Parker, Colorado, is a full service organization providing high quality professional benefits administration services to companies of all sizes and for all plan types. BAC consists of Columbine Employee Benefits, Inc. and Colorado Benefits Outsourcing, LLC. As CBO, they provide complete back office plan administration, and consulting services to other service providers in our industry. Each of their consultants and administrators has 20 years of industry experience. BAC continues to benefit from DATAIR s DB and DC administration Systems and the Pension Reporter System for 5500 and 1099R filing. Emily Stone Strunk and the BAC team Benefits Administrators & Consultants DB & DC Systems Report Writer option CONTACT DATAIR (888) sales@datair.com The DB and DC Administration Systems offer considerable flexibility in the appearance and content of their standard reports and participant statements. Data import and export and features such as color, borders and scanned logos are all part of the basic systems. However, for those who need further customization, the Report Writer Program is now available. For customized reports and statements REPORT WRITER FEATURES: Modify DATAIR-created templates or create your own reports Use reports only available to Report Writer licensees including: Integrated Contribution Report, and Plan Document Appendix A for New Comparability plans. Apply mathematical and conditional functions. DATAIR provides support for systems questions and minor report changes. Major projects are quoted separately.

22 October 2011 Sun Mon Tue Wed Thu Fri Sat YOM KIPPUR 9 10 COLUMBUS DAY Final deadline for 5500s. Final contributions (non-corporations). Quarterly DB contributions (b) failure amendment PBGC premiums: flat and variable rate for mid-sized plans; variable for large plans. 23 ASPPA Annual (Washington, DC) 24 ASPPA Annual (Washington, DC) 25 ASPPA Annual (Washington, DC) 26 ASPPA Annual (Washington, DC)

23 Ruth, Donielle, Gean, Rich, Heather, and Alex at the 401(k) Run benefiting the Jump Start charity Cromwick & Davey Retirement Planners Cromwick and Davey Retirement Planners, LLC started when Richard Cromwick and Ruth Reyes combined their resources with Davey Administration Group to provide enhanced services to their clients, CPA s and Financial Advisors. From two offices in Fresno, California and Las Vegas, Nevada their highly experienced administrators and consultants offer Qualified Retirement Plan design, consultation, and administration plus Section 125 Cafeteria plan documents and administration, Health Reimbursement Account (HRA) plans, and Health Savings Account (HSA) plans. DATAIR provides us with efficient Defined Benefit and Defined Contribution software. We have always received outstanding customer service with DATAIR and look forward to growing together in the future. 1099R Service Bureau a time-saving service from DATAIR CONTACT DATAIR (888) sales@datair.com January is a hectic month for plan service providers, and 1099Rs play a major role. Would having an outside firm print, mail, and electronically file your 1099Rs relieve you of some of that burden? If so, the DATAIR 1099R Service Bureau is the answer! Let DATAIR free you from ordering and stocking special paper and envelopes; printing, folding and stuffing envelopes; and sealing, stamping, and mailing the forms. And, you can skip having to manually transmit the files to the IRS, verifying the filing status, and printing the red IRS copy of the forms. How does it work? Just enter your 1099R data in DATAIR s Pension Reporter as you normally do. Then, with a press of a button, send the data to DATAIR for processing. Use of the 1099R Service Bureau requires licensing the 1099R module of the Pension Reporter System.

24 November 2011 Sun Mon Tue Wed Thu Fri Sat Simple Plan Notice VETERANS DAY THANKSGIVING DATAIR Closed 25 DATAIR Closed

25 Founded in 1966, and headquartered in Edina, Minnesota, TSC is the largest independent retirement plan administration firm in the Upper Midwest. TSC s team of attorneys, investment advisors, design consultants, and administrators are trusted by thousands of qualified plan sponsors throughout the United States. TSC services range from consulting on plan design and investment options to document drafting, government reporting and on-going administration of retirement plans including tailored DB and DC plans, Cash Balance plans, ESOPS and owneronly EZ-k plans. Gary Zurek, President and the TSC team TSC has used DATAIR s systems for more than 20 years for thousands of its clients. Specifically, we have found their... compliance software very easy to use, easy to train new staff and extremely efficient. All very important characteristics in a business with tight margins. Employee Benefit Systems, Inc. CONTACT DATAIR (888) sales@datair.com DATAIR MISSION STATEMENT We pledge to provide our customers with outstanding support as well as current, reliable and efficient software tools to survive the ever-changing environment of today s Pension and Cafeteria benefits industries. We will never forget that our strength is built upon nurturing solid professional relationships with our customers, vendors and colleagues. DATAIR will strive to strengthen our network of communications and mutual support among all of our customers. We will remain a price leader in our industry but always maintain our dedication to provide high quality software and excellent customer support.

26 December 2011 Sun Mon Tue Wed Thu Fri Sat Safe Harbor notice and 2011 Supplemental Safe Harbor notice. Annual qualified default investment alternative (QDIA) notice. Annual automatic contribution arrangement notice. HANUKKAH SAR distributed (if 5500 extension). Notice for non-pbgc DB Plans electing audit waiver (5500 extended) DATAIR Closed 12:00 p.m. 24 CHRISTMAS DAY DATAIR Closed Deadline for adoption of Form 8905 by Cycle A IDP plan sponsors in order to indicate intent to adopt a Pre-approved plan. Return of 2010 Excess Contributions with 10% penalty. Alternative notice for DB statements. RMD distributions. Deadline for 2011 interim amendments.

27 January 2012 Sun Mon Tue Wed Thu Fri Sat 1 2 DATAIR closed

28 February 2012 Sun Mon Tue Wed Thu Fri Sat

29 735 N. Cass Ave. Westmont, IL