We are experts in all aspects of tax-qualified and non-qualified retirement plans . . .

Plan Design

We use our experience to help our clients identify their goals and objectives in regard to their plan, then we design the plan (within the legal parameters established by the IRS and U.S. Department of Labor for tax-qualified employee pension benefit plans) to meet those goals and objectives.

Our services are more relevant and in-depth than the "check-the-box" approach to plan design offered by most other service providers.



Ongoing Administration

We are available to answer questions and provide legal advice to our clients in regard to the ongoing management and administration of their plan.

We stay informed - on our clients' behalf - of changes in the laws and regulations that govern employee pension benefit plans, as well as trends in the market. We bring these developments to the attention of our clients and review with them how these changes affect their plan.

We work to ensure that your plan consistently offers state-of-the-art features and benefits and continues to meet your company's goals and objectives.





Annual Investment Review

Employers are charged, under ERISA, with monitoring the investment alternatives offered under the plan to ensure that the investments continue to be appropriate choices.

We provide an annual written report analyzing:

	Each fund's investment approach and risk and return profile.
	The fund's fees and other expenses.
	The fund's trailing 1-, 3-, 5- and 10-year investment performance, competitively ranked against the fund's peers.
	General analysis, such as manager tenure and changes in the fund's investment style.

The employer is responsible for the initial selection and ongoing retention of the plan's investment options. The Annual Investment Review helps the employer ensure that the plan's investment options meet the terms of the plan and the statutory standards.




Employee Enrollment and Education

We provide our clients with a written employee enrollment and communication plan.

We deliver ongoing enrollment support:

	Regular, on-site group enrollment meetings.
	Investment education designed to improve participants' understanding of investments.
	Educate retirees on distribution options.
	Educate participants on asset allocation decisions.
	"Train-the-trainer" support for key HR staff.

Annual Compliance Audit

Each year we audit the operation of our clients' plans. We follow the same examination guidelines that are used by the IRS and US DOL.

	The IRS has established a program known as the Administrative Policy Regarding Self-Correction ("APRSC") for correction of plan-qualification failures. APRSC allows an employer to self-correct many types of qualification failures it discovers in regard to its plan. The advantages to the employer of self-correction are clear: The Plan remains qualified, so that participants are not adversely affected; there is no need for the employer to file amended tax returns; and, the employer avoids having to pay sanctions or penalties to the IRS.
	Examples of qualification defects include (i) failure to timely pay minimum required distributions, (ii) failure to limit annual additions, (iii) failure to obtain spousal consent for distributions, (iv) failure to satisfy the nondiscrimination tests for 401(k) and matching contributions, and (v) inadvertent exclusion of otherwise eligible employees from participation under the plan.

Fiduciary Responsibility and Liability

Federal law (e.g., the Employee Retirement Income Security Act of 1974 (ERISA)) requires employers and other persons who are "fiduciaries" with respect to the plan, to follow certain rules in managing the plan.

We identify for you in writing those persons who are in fact fiduciaries with respect to your company's plan and what their ongoing responsibilities are.

We provide the fiduciaries with written policies and procedures to follow, such as an investment policy statement, to meet their responsibilities.

We work on your behalf to ensure that your plan does not become a liability.