RETIREMENT PRODUCTS

We offer the following qualified retirement plans to Small Businesses:

Defined Contribution Plans

Roth 401(k) Plans

Plan participants can contribute up to $17,000 (2012) into a Tax-Deferred or Roth 401(k) Account. Plan participants aged 50 or older are eligible for additional catch-up contribution of $5500.

Design features available to plan sponsors include:

• Safe Harbor Match
• Safe Harbor and/or Discretionary Profit Sharing
• Discretionary Match
• Vesting Schedule
• Auto-enrollment

Roth 403(b) Plans

Plan participants can contribute up to $17,000 (2012) into a Tax-Deferred or Roth 401(k) Account. Plan participants aged 50 or older are eligible for additional catch-up contribution of $5500.

Design features available to plan sponsors include:

• Discretionary Match
• Vesting Schedule
• Auto-enrollment

Profit Sharing Plans

A profit sharing plan can stand alone or include a 401(k) feature.

2012 limit: $50,000.

Design features available to plan sponsors include:

• New Comparability
• Vesting Schedules

Defined Benefit Plans

Defined Benefit plans can be combined with 403(b)/401(k)/Profit Sharing Plans (Hybrid Plans) or stand alone. Defined Benefit Plans are funded exclusively by the employer. Defined Benefit Plans have an annual required contribution from the employer of an actuarially determined amount needed to provide the retirement benefit specified in the Plan.

Design features available to plan sponsors include:

• Variable funding for employee groups
• Flexible benefit formulas
• Flexible plan duration (short-term 3-5 years, long-term 10-plus)