Pro-Rata Contribution Allocation Maximum Compensation and Contribution Limits Based on 2015 Plan Year

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1 Pro-Rata Contribution Allocation Name Job Age Comp. Rate Allocation Garcia Nurse 41 $ 55,000 20% $ 11,000 Dr. Johnson Doctor, HCE 46 $ 265,000 20% $ 53,000 Koop Nurse 33 $ 45,000 20% $ 9,000 Parish Orderly 26 $ 25,000 20% $ 5,000 Sheets Receptionist 29 $ 30,000 20% $ 6,000 Dr. Smith Doctor, HCE 51 $ 265,000 20% $ 53,000 TOTAL $ 685,000 $ 137,000 Employee Cost = $ 31,000 (22.63%)

2 Class Allocated 4 Levels Name Job Age Comp. Rate Allocation Garcia Nurse 41 $ 55,000 10% $ 5,500 Dr. Johnson Doctor, HCE 46 $ 265,000 20% $ 53,000 Koop Nurse 33 $ 45,000 10% $ 4,500 Parish Orderly 26 $ 25,000 5% $ 1,250 Sheets Receptionist 29 $ 30,000 7% $ 2,100 Dr. Smith Doctor, HCE 51 $ 265,000 20% $ 53,000 TOTAL $ 685,000 $ 119,350 Employee Cost = $ 13,350 (11.19%)

3 Class Allocated 2 Levels Name Job Age Comp. Rate Allocation Garcia Nurse 41 $ 55,000 5% $ 2,750 Dr. Johnson Doctor, HCE 46 $ 265,000 20% $ 53,000 Koop Nurse 33 $ 45,000 5% $ 2,250 Parish Orderly 26 $ 25,000 5% $ 1,250 Sheets Receptionist 29 $ 30,000 5% $ 1,500 Dr. Smith Doctor, HCE 51 $ 265,000 20% $ 53,000 TOTAL $ 685,000 $ 113,750 Employee Cost = $ 7,750 (6.81%)

4 401(k) with 3% Safe Harbor + Class Allocated Profit Sharing Name Job Age Comp. Salary Deferral Safe Harbor Profit Sharing Garcia Nurse 41 $ 55,000 $ 1,650 $ 1,650 $ 770 Dr. Johnson Doctor, HCE 46 $ 265,000 $18,000 $ 7,950 $ 27,050 Koop Nurse 33 $ 45,000 $ 1,350 $ 1,350 $ 630 Parish Orderly 26 $ 25,000 $ 0 $ 750 $ 350 Sheets Receptionist 29 $ 30,000 $ 900 $ 900 $ 420 Dr. Smith Doctor, HCE 51 $ 265,000 $ 24,000 $ 7,950 $ 27,050 TOTAL $ 685,000 $ 45,900 $ 20,550 $ 56,270 Employee Cost = $ 6,820 (8.89%)

5 401(k) with 4% Safe Harbor Match + Class Allocated Profit Sharing Name Job Age Comp. Salary Deferral Safe Harbor Profit Sharing Garcia Nurse 41 $ 55,000 $ 2,200 $ 2,200 $ 1, Dr. Johnson Doctor, HCE 46 $ 265,000 $18,000 $ 10,600 $ 24,400 Koop Nurse 33 $ 45,000 $ 1,800 $ 1,800 $ 1, Parish Orderly 26 $ 25,000 $ 0 $ 0 $ Sheets Receptionist 29 $ 30,000 $ 1,200 $ 1,200 $ 921 Dr. Smith Doctor, HCE 51 $ 265,000 $ 24,000 $ 10,600 $ 24,400 TOTAL $ 685,000 $ 47,200 $ 26,400 $ 53, Employee Cost = $ 9, (12.45%)

6 401(k) Safe Harbor Triple Stacked Match Name Job Age Comp. Salary Deferral ADP Safe Harbor Match ACP Safe Harbor Match Discretionary Safe Harbor Match Garcia Nurse 41 $ 55,000 $ 2,200 $ 2,200 $ 1, $ 1, Dr. Johnson Doctor, HCE 46 $ 265,000 $18,000 $ 10,600 $ 13, $ 10, Koop Nurse 33 $ 45,000 $ 1,800 $ 1,800 $ 1, $ 1, Parish Orderly 26 $ 25,000 $ 0 $ 0 $ 0 $ 0 Sheets Receptionist 29 $ 30,000 $ 1,200 $ 1,200 $ 1, $ Dr. Smith Doctor, HCE 51 $ 265,000 $ 24,000 $ 10, 600 $ 13, $ 10, TOTAL $ 685,000 $ 47,200 $ 26,400 $ 32, $ 24, Employee Cost = $ 13, (15.90%)

7 401(k) / Defined Benefit Combo Plan Contribution requirements in Defined Benefit Plans rely on several factors including employee demographics and value of plan assets. For a Defined Benefit Pension Plan or Combo Plan proposal based on your company demographics please contact our office. Name Job Age Comp. Salary Deferral Safe Harbor Match Profit Sharing Defined Benefit Garcia Nurse 41 $ 55,000 $ 2,200 $ 2,200 $ 3,300 $ 1,200 Dr. Johnson Doctor, HCE 46 $ 265,000 $18,000 $ 10,600 $ 0 $ 150,000 Koop Nurse 33 $ 45,000 $ 1,800 $ 1,800 $ 2,700 $ 700 Parish Orderly 26 $ 25,000 $ 0 $ 0 $ 1,500 $ 400 Sheets Receptionist 29 $ 30,000 $ 1,200 $ 1,200 $ 1,800 $ 500 Dr. Smith Doctor, HCE 51 $ 265,000 $ 24,000 $ 10, 600 $ 0 $ 150,000 TOTAL $ 685,000 $ 47,200 $ 26,400 $ 9,300 $ 302,800 Employee Cost = $ 17,300 (5.11%)

8 Comparison of Employee Costs Plan Design Employee Cost Pro-Rata Contribution Allocation $ 31,000 Class Allocated 4 Levels $ 13,350 Class Allocated 2 Levels $ 7, (k) with 3% Safe Harbor + Class Allocated Profit Sharing $ 6, (k) with 4% Safe Harbor Match + Class Allocated Profit Sharing $ 9, (k) Safe Harbor Triple Stacked Match $ 13, (k) / Defined Benefit Combo Plan $17,300