*fees subject to change without notice
I. Installation Services:
Installation services consist of consultation, design and preparation of plan document, summary plan description (SPD) and Administrator's Guide.
| Plan Design Study | $500.00 (minimum)* |
| Defined Contribution Plans (Except as per below) | $1,500.00 |
| 401(k) Plans, "age-weighted"/"cross-tested" Profit Sharing Plans, and Target Benefit Plans | $2,000.00 |
| Defined Benefit Plans | $2,000.00 |
| Cafeteria Plans ("Full Flex") and IRC § 403(b)/457 Plans | $1,500.00 |
| Cafeteria Plans ("Premium Conversion Only") | $750.00 |
| Prototype Adoption Agreement Preparation | $350.00 |
| (with SPD) | $500.00 |
II. Administration Services:
Base Fees:
| Defined Contribution Plans (Except as per below) | $800.00 |
| 401(k) Plans, "age-weighted"/"cross-tested" Profit Sharing Plans, Target Benefit Plans, IRC §403(b)/457 Plans and Cafeteria Plans ("Full Flex") | $1,000.00 |
| Defined Benefit Plans With One Participant (including spouse) | $1,200.00 |
| With More than One Participant | $1,400.00 |
| Cafeteria Plans ("Premium Conversion Only") | $500.00 (minimum) |
Miscellaneous Fees:
Participant Account Charges (PAC):
| 1 to 100 | $25.00 each* |
| 101 to 500 | $15.00 each |
| 501 and over | $ 5.00 each |
| *Defined Benefit Plans | $50.00 each |
A Participant Account Charge is assessed for each:
| 401(a)4 Test (if applicable) | $200.00 |
| Trust Reconciliation | $100.00 per hour |
| Loan Package | $100.00 each |
| Hardship Calculation | $50.00 each |
| Distribution (termination) package | $50.00 each |
| Plan Amendment | $100.00 (minimum) |
| Retirement letter and/or 70-1/2 calculation | $200.00 |
| IRS Form 1099-R/1096 prepared | $50.00 each |
| IRS Form 945 prepared | $100.00 each |
| IRS Form 8109-B prepared | $50.00 each |
| Pension Benefit Guaranty Corporation Form 1 | $200.00 |
| Financial/Government Accounting Standards Board (FASB/GASB) Report | $1,500.00 (minimum) |
III. Additional Services
| Plan Termination Services | (Call for quote) |
| Actuarial Studies, IRS examination ("audit") representation, Department of Labor (DOL) investigation ("audit") representation, trust accounting, interim or short amendments, domestic relations and other "expert witness" testimony work or any other consulting or staff time services are provided at standard hourly rates. | $100.00-250.00 per hour |
| Takeover Fee | (Call for quote) |