Annual Compliance Testing Instructional Guide file4 INSTRUCTIONS FOR SUBMITTING YEAR END CENSUS INFORMATION Plan Sponsors are able to retrieve a participant census report from the

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Annual Compliance Testing

Instructional Guide

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Table of Contents

IMPORTANT COMPLIANCE DUE DATES…………………………………………………………….......3 IMPORTANT NOTICES FOR ALL PLANS…………………………………………………………………3 INSTRUCTIONS FOR SUBMITTING YEAR END CENSUS………………...…………………………….4 LIST OF CENSUS COLUMN HEADERS…………………...………………………………………………17 INSTRUCTIONS FOR COMPLETING THE ANNUAL COMPLIANCE QUESTIONNAIRE…………....19 GLOSSARY OF TERMS……………………………………………………………………………………..21 MAXIMUM BENEFIT AND CONTRIBUTION LIMITS…………………………………………………..25 LIST OF POTENTIAL CENSUS VALIDATION ERRORS…………………………………………...........26 LIST OF POTENTIAL CENSUS DISCREPANCY ERRORS………………………………………………28 LIST OF BUSINESS CODES…………………………………………………………………………….......29

Rev 1-25-10

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IMPORTANT COMPLIANCE DUE DATES

IMPORTANT NOTICES FOR ALL PLANS

Plan Audits: If the plan has more than 100 eligible employees at the beginning of the plan year, the Plan Sponsor must typically attach a plan audit opinion issued by an independent qualified public accountant. We do not perform this audit, but as part of our service, we will prepare an Audit Package for your auditor’s review to facilitate the audit process. Please discuss the timing of your audit with your Plan Manager before scheduling it with your auditor. Corporate Extension: If your corporate tax year and plan year are the same and you have already obtained an extension to file your corporate federal tax return, your Form 5500 deadline is automatically extended to your corporate extended tax return date. You must attach a copy of the Application for Automatic Extension of Time to File Corporation Income Tax Return to your Form 5500.

Example: If your corporate tax year and your plan year are the calendar year, obtaining the standard six-month extension for your corporate tax filing would extend your Form 5500 deadline to September 15.

Special Notice: We cannot assist Plan Sponsors with obligations occurring for plan years prior to the time we became the plan’s service provider. The Plan Sponsor is solely responsible for any liability resulting from excess contributions not corrected and/or Form 5500s that have not been filed. Fee Disclosures: We will assess a fee for any recalculation or retesting due to inaccurate or incomplete information received from the Plan Sponsor.

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INSTRUCTIONS FOR SUBMITTING YEAR END CENSUS INFORMATION Plan Sponsors are able to retrieve a participant census report from the Plan Sponsor Web site. This report contains all the participant census information that has been remitted throughout the plan year that is necessary to perform nondiscrimination testing. Conversion plans: If your plan converted during the plan year, compensation and contribution totals for your plan should be reviewed for accuracy. If your contribution information is not accurate, please contact your Plan Manager for additional instructions. All other information should be updated and submitted through the Web.

Accessing Compliance Testing 1. Log on to Plan Sponsor Web and select “Compliance Testing”.

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2. Select “Year-End Census”.

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3. Select “Step 1: Request Participant Information”.

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4. Confirm “Plan Year End” is accurate and validate/enter your e-mail address in the box provided. Click “Submit”.

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5. You will receive a “Participant Request Number” (i.e. confirmation number). While generating the census data, the system will perform a validation of each participant and the data being collected. This process generally takes less than a few minutes. After waiting approximately 3 minutes, choose “Compliance Testing Step 2: Review/Update Participant Information”

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6. If the most recent “Participant Request Number” Status = Completed, select “Edit Participant Info”. If the most recent “Participant Request Number” Status = Pending, please refresh your internet browser periodically until Status = Completed.

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7. For each participant, enter any missing information and validate any existing information. Click “Save

Updates” frequently to ensure any updates/changes are saved. Review contribution amounts for each participant to confirm accuracy. Please contact your Plan Manager if you find any contribution discrepancies, as they may not be updated on the Web.

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8. Once all updates/changes have been saved, select “Compliance Main Menu” to return to the main menu.

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9. Choose “Step 1: Request Participant Information”. This will create a revised participant listing from our

recordkeeping system, including the updates you have made.

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10. Confirm Plan Year End date, enter/validate your email address, and choose Submit.

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11. You will receive a new Participant Request Number. Choose “Compliance Testing Step 2: Review/Update Participant Information”.

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12. If the most recent Participant Request Number Status = Completed, select “View Discrepancy Report”. Please be aware that multiple “Participant Request Numbers” may exist, so choosing the most recent one is very important. The most recent “Discrepancy Report” will outline any missing or inaccurate data that was identified during the validation process. Please print this report. You may reference a master list of all discrepancy errors later in this document. Select “Edit Participant Info” to update all participants that appear on the Discrepancy Report.

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13. Repeat steps 8-12 until the Discrepancy Report is cleared. Once you have a Discrepancy Report that states “No Discrepancies”, select Compliance Testing from the left navigation bar, then Year-End Census. You may then select “Step 3: Annual Compliance Questionnaire”. Please note, this step will not appear, until all discrepancy errors have been cleared.

14. Print the Questionnaire and gather your answers before entering online. You must complete the Questionnaire in one session; you cannot save a partially completed Questionnaire. Please go to Page 19 of this Instructional Guide for additional information on the Questionnaire.

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Census Fields SSN – This field displays the participant’s social security number stored on the recordkeeping system.

Name – This field displays the participant’s name stored on the recordkeeping system.

Status – This field displays the participant’s status stored on the recordkeeping system.

HCE – This field displays the participant’s HCE (Highly Compensated Employee) status stored on the

recordkeeping system.

Plan Year Compensation – This is the compensation used for ADP/ACP Testing. Please reference your most

recent plan document for the definition of compensation used for ADP/ACP Testing.

Elective Deferral – This field displays the participant’s total pre-tax contributions for the plan year.

Catch-Up Elective – This field displays the participant’s total catch-up contributions for the plan year.

Employer Matching – This field displays the participant’s total employer match contributions for the plan year.

Hours – This field displays the participant’s total hours worked during the plan year.

Birth Date – This field displays the participant’s birth date stored on the recordkeeping system.

Hire Date – This field displays the participant’s hire date stored on the recordkeeping system.

Plan Entry Date – This field displays the date the participant began making contributions to the plan. This date

does NOT reflect when the participant became eligible to enter the plan.

Termination Date – This field displays the participant’s termination date stored on the recordkeeping system.

ReHire Date – This field displays the participant’s rehire date stored on the recordkeeping system. For

employees who had previously terminated, then were re-hired, please make sure their most recent hire date is in

the rehire date field. If your plan recognizes service with a predecessor employer, please include the original hire

date in the “PRED HIRE DATE” field.

*Prior Year Compensation – This field displays the participant’s ADP/ACP Testing compensation stored on

the recordkeeping system from the previous year’s census. If another firm did your testing last year, this column

will be blank. If blank, please enter the ADP/ACP Testing from the previous year, as defined by your plan

document.

Key EE – This field displays the participant’s Key employee status stored on the recordkeeping system.

Suspension Begin Date – This field should be used for any employee who is suspended from contributions due

to a leave of absence or a hardship distribution. This is typically used for participants who are in the military and

have been called to active duty.

Disabled Date – This field displays the participant’s date of disability stored on the recordkeeping system.

Union Employee – This field displays the participant’s union employee status.

Company Ownership %- This field displays each participant’s ownership percentage if applicable, that is

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stored on the recordkeeping system.

Relationship Information – This field indicates the Owner’s relatives, who are identified as Spouse, Ancestor,

or Descendent. For each family member, you must also enter the Owner’s social security number in the

“Relative SSN” field in order to link them, if the Owner is also an Employee in the plan.

Limit Year Compensation – This field displays the participant’s gross compensation. This would include all

compensation reported on form W-2 plus any employee pretax contributions to their 401(k) or cafeteria plans.

Allocation Compensation – This field displays the participant’s Compensation for purposes of a Profit Sharing

Contribution. This compensation may or may NOT equal the ADP/ACP Testing Compensation you entered in

the Plan Year Compensation column. Please reference your plan document or contact your Plan Manager.

Matching Compensation – This field displays the participant’s Compensation for purposes of an Employer

Match Contribution. This Compensation may or may NOT equal your ADP/ACP Testing Compensation you

entered in the Plan Year Compensation column. It also may or may NOT equal the Allocation Compensation

you entered. Please reference your plan document or contact your Plan Manager.

Employee ID – This field displays the participant’s unique employee ID number that is stored on the

recordkeeping system.

Affiliate -This field displays the participant’s unique employee affiliate code that is stored on the recordkeeping

system.

Location -This field displays the participant’s unique employee location code that is stored on the recordkeeping

system.

Pred Hire Date – This field displays the participant’s predecessor hire date with a predecessor employer, that is

stored on the recordkeeping system.

Inactive Date – This field displays the date the participant became inactive, as stored on the recordkeeping

system.

Retire Date – This field displays the date the participant was retired, as stored on the recordkeeping system.

Voluntary After Tax – This field displays the participant’s total After-Tax contributions for the plan year. (This

does NOT include Roth contributions).

QNEC – This field displays the participant’s total qualified non-elective contributions for the plan year. This

amount will include a Safe Harbor Non-Elective contribution, if applicable.

QMAC – This field displays the participant’s total qualified matching contributions for the plan year. This

amount will include a Safe Harbor Match contribution, if applicable.

Reallocated Matching Money – This field displays the participant’s total reallocated matching contributions for

the plan year.

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INSTRUCTIONS FOR COMPLETING THE ANNUAL COMPLIANCE QUESTIONNAIRE

Important Notes

Please do not complete the questionnaire until all salary deferral contributions for the Plan Year have been submitted. If additional Plan Year contributions will be submitted in the future, please discuss with your Plan Manager.

In order to ensure testing is completed by the 2 ½ month regulatory deadline, this questionnaire must be

submitted no later than 45 days after Plan Year End.

If you have any questions related to the Annual Compliance Questionnaire, please contact your Plan Manager at 1-800-637-6444.

The questionnaire may not be saved as a work in progress. Please print the questionnaire as a working

copy, and collect your responses in order to complete the questionnaire in one session. Employer and Plan Information

Please ensure that all information displayed is accurate. Employer Name, Plan Name, Plan ID, Plan Year-End, Tax ID Number, and Business Code.

If Tax ID Number and/or Business Code are missing or inaccurate, please enter on the Questionnaire, in the space provided. A list of all six-digit Business Codes is provided later in these instructions.

Waiver of Services If you do not want The Hartford to perform plan year end compliance testing, please check the

appropriate box on the Questionnaire. Testing Questions Section

Question #1: If you have any Eligible Employees not participating in the plan that are not listed on the census, please check Yes. These employees must be added to the recordkeeping system and included in testing. This can be done via Participant Add/Update on Plan Sponsor Web. Question #2: If you have Leased Employees who have performed services for you during the past year, please check Yes and indicate the number of leased employees. This information is required for minimum coverage testing purposes.

Owners and their family members With respect to employees, please list all greater than 5% owners and their family members who are employed by the plan sponsor. (i.e., spouse, son, daughter, grandparent, grandchild, and parent). Ownership that does not total 100% must be explained in the space provided on the Questionnaire.

Information Necessary for IRS Form 5500 Filing

Question #2: A fidelity bond is required to protect the assets in a retirement plan from misuse or misappropriation by the plan’s fiduciaries. The fidelity bond must be no less than 10% of plan assets, with a minimum of $1,000 and a maximum of $500,000.

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Additional Information The Department of Labor issued new regulations that have significantly revised the Form 5500 Schedule C, applicable to large (over 100 eligible participants) plan filers, effective for plan years beginning on or after January 1, 2009. These new guidelines require the reporting of compensation paid to persons who rendered services or who had transactions with the plan during the year, if the Service Provider received $5,000 or more in reportable compensation, paid either directly or indirectly. 'Indirect compensation' includes any gifts or entertainment paid by the Plan Sponsor or Plan Administrator, benefitting a Service Provider. The $5,000 reportable threshold is a total, aggregate amount. Therefore, include on the Questionnaire any such indirect compensation to be included in the total.

Employer Certification of Information; Indemnification Please read this section carefully before completing.

Enter the Employer’s Authorized Officer Name, Title and Phone Number. The Authorized Officer is the person authorized by the employer to make plan decisions on behalf of the employer.

Select the “Continue” button at the bottom of the page. A details page will appear. Please review for accuracy before selecting the “Submit” button at the

bottom of the page. A final page will appear confirming the submission was successful. Please print a copy for your file.

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GLOSSARY OF TERMS The following definitions are offered only as general assistance. They contain basic information that may not fully describe or apply to your specific organizational structure and/or tax situation. Please consult with your legal and/or tax counsel for assistance regarding the accuracy, completeness, appropriateness of purpose and the reliance on the full definitions as contained in the Internal Revenue Code (IRC), the Employee Retirement Income Security Act of 1974 (ERISA), and related regulations and/or rulings issued by federal authorities. As we are not authorized to practice law or give legal advice, your legal and/or tax counsel can assist you in proper interpretation and application of these definitions as they relate to your plan. Annual Additions Limitation Test: This test determines whether the “Annual Additions” to a participant’s account for the limitation year exceeds the IRC Section 415 limitation. This limitation is the lesser of $49,000 (prorated for short limitation years) or 100% of the participant’s compensation for the 2009 limitation year, excluding catch-up contributions. “Annual Additions” include the sum of all contributions and reallocated forfeitures credited to a participant’s account for the limitation year, excluding Rollovers. Your plan’s Limitation Year is a 12-month period of time, defined in your plan document. Actual Contribution Percentage (ACP) Test: This test compares the average employer match and employee after-tax contribution rate of the Highly Compensated Employee (HCE) group with the corresponding average for the Non-Highly Compensated Employee (NHCE) group. This comparison determines whether the difference between the two groups is within the allowable limit under IRS regulations.

The contribution rate for the HCEs is always determined using the current plan year contributions. For NHCEs the contribution rate is determined using either the current plan year contributions or the prior plan year contributions. The method used for NHCEs (“Current Year Method” or “Prior Year Method”) is defined in your plan document. For plans using the Current Year Method that fail the ACP test, corrective action may involve the refund or forfeiture of employer matching contributions and/or the refund of employee after-tax contributions to HCEs. Alternatively a plan may make a Qualified Matching Contribution (QMAC) or a Qualified Non-Elective Contribution (QNEC) as described in your plan document. For plans using the Prior Year Method that fail the ACP test, corrective action may involve the refund or forfeiture of employer matching contributions and/or the refund of employee after-tax contributions to HCEs. Actual Deferral Percentage (ADP) Test: This test compares the average deferral rate of the HCE group with the corresponding average for the NHCE group. This comparison determines whether the difference between the two groups is within the allowable limit under IRS regulations. The deferral rate for the HCEs is always determined using the current plan year deferrals. For NHCEs, the deferral rate is determined using either the current plan year deferrals or the prior plan year deferrals. The method used for NHCEs (“Current Year Method” or “Prior Year Method”) is defined in your plan document. For plans using the Current Year Method that fail the ADP test, corrective action may involve the refund of employee deferrals to HCEs or making a QMAC or QNEC as described in the Plan Document. For plans using the Prior Year Method that fail the ADP test, corrective action may involve the refund of employee deferrals to HCEs. Affiliated Service Group: Two or more organizations that have a common service relationship and in some cases common ownership. If you feel this classification may apply to you, please consult your tax or legal advisor to determine the actual legal status of your organization.

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Business Code: A six-digit number, which describes your principal business activity. It is required on IRS Form 5500. A complete list of such codes may be found later in this Instructional Guide. Catch-Up Contribution: If so elected by the Plan Sponsor in their plan document, employees who are eligible to make elective deferral contributions and who have attained age 50 before the close of the plan year are eligible to defer an additional amount in excess of the dollar limit in the Internal Revenue Code or any limits stated in the plan. For the 2009 plan year, the maximum catch up contribution is $5,500. Controlled Group: Two or more corporations that, by virtue of common ownership, are treated as a single entity for purposes of certain employee benefit requirements. If you feel this classification may apply to you, please consult your tax or legal advisor to determine the actual legal status of your organization. Collectively Bargained Agreement: A plan including employees who are covered by a collectively bargained (union) agreement in which retirement benefits were the subject of good faith bargaining. Corrective Distribution: The refund of any contributions in excess of plan or regulatory limits. Eligible Employee/Participant: All employees who are not in an excluded classification are eligible employees. Refer to your plan document to determine how you have defined an Eligible Employee. When an Eligible Employee meets the age/service and entry date requirements of the plan (as defined in your plan document) the Eligible Employee becomes a Participant. An employee does not have to be making contributions to the plan to be considered a Participant. Family Attribution: If employed by the Plan Sponsor, an individual is treated as “owning” an interest in the company that is owned by his/her spouse (other than legally separated), children, grandchildren, and/or parents. A legally adopted child is treated as a child of the individual. If more than 5% of the value of the stock in a corporation is owned directly or indirectly by an individual then that individual will be considered as owning the same percentage of stock. In general, the following rules apply for determining attribution: 1) Attribution between spouses 2) Attribution from parent to child 3) Attribution from child to parent 4) Attribution from grandchild to grandparent There is no attribution from grandparents to grandchildren. There is no attribution between siblings. Fidelity Bond: Under ERISA Section 412, every fiduciary and every person who handles plan funds must be bonded. The bond must provide protection to the funds of the plan(s) involved against loss by reason of act of fraud or dishonesty. The amount of the bond must be fixed at the beginning of each plan year and in the amount not less than 10% of the trust assets. The bond may not be less than $1,000 and need not be greater than $500,000 even if 10% of the trust assets would otherwise require a larger dollar amount. The bond is required for all qualified plans except for plans that the only participant is sole owner of a business that maintains the plan, or partners in a partnership that maintains a plan, and any spouse. Please note: The bonding requirement is separate from any fiduciary insurance that might be purchased by the plan, the employer, or the fiduciaries themselves. Highly Compensated Employee (HCE): An HCE is any eligible employee who meets the following criteria:

• Owned more than 5% of any company sponsoring the plan at any time during the plan year and/or the 12 months proceeding the plan year, regardless of compensation.

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• Earned more than $105,000 in gross compensation during the 12 months proceeding the plan year being tested.

• Is a family member employee of an owner, and the individual aggregate ownership of the family member exceeds 5% of the company (see Family Attribution).

(see the Top Paid Group for an alternate definition of who is considered an HCE.) Please note: The definition of an HCE is not based on the participant’s compensation for the plan year being tested. It is based on the 12 months proceeding the plan year being tested (i.e. “Look-Back Year). New Plan: If this is the first year of your plan and if your plan has an effective date after January 1, 2009, be sure to use compensation for the correct period when determining your HCEs. The compensation used will be the compensation for the 12-month period immediately preceding your plan year. Example: If you have a start-up plan year of 7/1/09 – 12/31/09, then compensation for the preceding year will be measured for the period of 7/1/08 – 6/30/09. See Special Election for Fiscal Year Plan. Key Employee: This determination is used in the Top Heavy Test. A Key Employee is any employee who at any time of the plan year, ending on the determination date, meets any of the following:

• Owned more than 5% of any company sponsoring the plan at any time during the plan year and/or the 12 months proceeding the plan year, regardless of compensation.

• Owned more than 1% of any company sponsoring the plan and had gross annual compensation greater than $150,000 in the 2009 Plan Year.

• An Officer of the company with gross annual compensation greater than $160,000 in the 2009 plan year. • Is a family member employee of an owner, and the individual aggregate ownership of the family

member exceeds 5% of the company (see Family Attribution). Leased Employee: Any individual who provides services to a recipient in a capacity other than as an employee of the recipient and with respect to whom the following requirements are met:

• The services of the individual are provided pursuant to one or more agreements between the recipient and a leasing organization.

• The individual has performed services for the recipient on a substantially full-time basis for a period of at least one year.

• The individual’s services are performed under the primary direction or control of the recipient. • The leasing agency not the Plan Sponsor must be the common law employee of the individual.

Minimum Coverage: The law requires that a plan satisfy the minimum coverage requirements as a condition for maintaining its tax-qualified status. The primary purpose of the requirements is to ensure that the NHCEs are sufficiently benefiting from the plan. The plan must satisfy the coverage requirements each year. Officer: A key administrative executive of the company who exercises authority to direct the affairs of and/or controls the administrative activities of the business. The term of officer does not necessarily include employees with the title of an officer.

Party-In-Interest: Refers to certain parties who have a close relationship to the plan (e.g., as a fiduciary, provider of services, or the Plan Sponsor) and, as a consequence, are prohibited from engaging in certain transactions with the plan in the absence of a statutory or administrative exemption. Qualified Matching Contribution (QMAC): An employer matching contribution made to participants as defined in the plan document. QMACs sometimes are used as a means to correct failed ADP or ACP tests. Certain restrictions and rules apply to the use of QMACs. Qualified Non-Elective Contribution (QNEC): An additional contribution made by the employer on behalf of eligible employees as defined in the plan document. QNECs sometimes are used as a means to correct failed

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ADP or ACP tests. Certain restrictions and rules apply to the use of QNECs. Special Election for Fiscal Year Plans: If your plan year-end is other than 12/31, you may have elected in your plan document to use the Calendar Year Data election to determine which participants are HCEs based on compensation. If elected, your look back year to determine participants earning greater than $105,000 would be the calendar year that ends within the plan year. Note that for participants determined to be HCEs based on ownership, the applicable period is always the current plan year and the 12 months proceeding the current plan year. Top Heavy Test (416): This test determines whether the total of the account balances of the Key Employees exceeds 60% of the total account balances of all participants as of the last day of the prior plan year (Determination Date). The balances are determined by adding back in-service withdrawals that occurred in the five-year period ending on the Determination Date and any distributions due to a separation of service, death, or disability during the one-year period ending on the Determination Date. If the total account balance of the Key Employees exceeds 60%, the plan is top heavy for the following plan year. If the plan is top heavy, the Plan Sponsor may be required to make a minimum contribution to Non-Key Employees and implement an Accelerated Vesting Schedule for the 2009 plan year. If your plan is top heavy and the 2009 plan year is the first year of the plan, the top-heavy ratio determined as of the 2009 plan year-end (i.e., the last day of the 2009 plan year) provides the top-heavy status for both 2009 and 2010 plan years. Accordingly, your plan may be required to implement an accelerated vesting schedule and/or make a minimum contribution to Non-Key Employees for both the 2009 and 2010 plan years. The Top Heavy Test does not apply to 401(k) Safe Harbor Plans that meet both ADP/ACP percentages and only includes contributions necessary to meet those requirements. Top Paid Group: An alternative method of determining HCEs based on compensation. This method limits the number of employees considered HCEs to the top 20% of employees in the look back year ranked by compensation (greater than $105,000 for the look back year). This method is used only if elected in your plan document. To determine the members of the Top Paid Group count the total number of employees in the look back year (the 12 months proceeding the current plan year). Subtract the following:

• Employees who have not completed at least six months of service by the end of the year • Employees who normally work less than 17.5 hours a week • Employees who normally work less than six months per year • Employees who have not reached age 21 by the end of the year • Nonresident aliens without a source of U.S. income • Union employees covered by a collective bargaining agreement (CBA), only if at least 90% of all

employees are subject to a CBA and the plan does not benefit any employees covered by the CBA If an employee meets more than one exclusion category subtract only once. Multiply your result by 20%. The answer is the number of employees to be considered HCEs based on compensation. Please note that employees who are greater than 5% owners and their employee family members (per Family Attribution rules) are always HCEs regardless of compensation. Plan Tax ID Number (EIN): A plan tax id number is a nine-digit number that has been assigned to the employee benefit trust or custodian account by the IRS.

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MAXIMUM BENEFIT AND CONTRIBUTION LIMITS

CONTRIBUTION TYPE 2006 LIMIT 2007 LIMIT 2008 LIMIT 2009 LIMIT 402(g)(1) Elective Deferrals: (Does not include Catch-Up Deferrals)

$15,000 $15,500 $15,500 $16,500

414(v)(2)(B)(i) Catch-Up Contributions: $5,000 $5,000 $5,000 $5,500

401(a)(17) Annual Compensation Limit: $220,000 $225,000 $230,000 $245,000

415(c)(1)(A) Defined Contribution Limit:

$44,000 $45,000 $46,000 $49,000

Social Security Taxable Wage Base: $94,200 $97,500 $102,000 $106,800 414(q)(1)(B) HCE Threshold: $100,000 $100,000 $105,000 $110,000 416(i)(1)(A)(i) Key Employee: $140,000 $145,000 $150,000 $160,000

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CENSUS VALIDATION ERRORS

Census validation errors occur when inaccurate census data is determined by the system. These errors appear within the census area.

Error Code

Description Action

101 Suspension Date required for Suspended Participant

Participant is in Suspended status with no Date of Suspension.

Confirm status and applicable date are correct. 102 Part Suspension Date cannot be greater than

Current Date Date of Suspension is a future date. System cannot accept

future dates.

104 Employee Termination Date required for Terminated Participant

Participant is in Terminated status with no date of Termination.

Confirm status and applicable date are correct. 105 Employee Term Date cannot be > than

Current Date Date of Termination is a future date. System cannot

accept future dates.

108 Participant Inactive Date required for Inactive Participant

Participant is in Inactive status with no date. Confirm status and applicable date are correct.

109 Part Inactive Date cannot be > than Current Date

Inactive Date is a future date. System cannot accept future dates.

111 Participant Retire Date required for Retired Participant

Participant is in Retired status with no date retired. Confirm status and applicable date are correct.

112 Employee Retire Date cannot be > than

Current Date Date of retirement is a future date. System cannot accept

future dates.

114 Employee Rehire Date cannot be > than Current Date

Date of re-hire is a future date. System cannot accept future dates.

115 Employee Rehire Date cannot be < Employee Termination Date

Confirm that Rehire and Termination dates are correct.

118 Participant Death Date cannot be > than Current Date

Date of Death is a future date. System cannot accept future dates.

119 Participant Death Date required for Participant with a Status of ‘X’.

Participant is in Deceased status with no date of Death. Confirm status and applicable date are correct.

122 Participant Disabled Date cannot be > than Current Date

Disabled Date is a future date. System cannot accept future dates.

123 Participant Disabled Date cannot be > Participant Death Date

Participant Disabled Date cannot be after Date of Death.

124 Participant Disable Date required for a Disabled Participant

Participant is in Disabled status with no Date of Disability. Confirm status and applicable date are correct.

125 Participant Birth Date is required Input Date of Birth

127 Participant Birth Date cannot be > Current Date

Date of Birth cannot be a future date.

130 Employee Hire Date cannot be < Participant Birth Date

Review and correct Dates of Birth and Hire.

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131 Participant Suspense Date cannot be < Employee Hire Date

Participant Suspense Date is before Date of Hire.

132 Employee Term Date cannot be < Employee Hire Date

Participant Termination Date is before Date of Hire.

133 Participant Inactive Date cannot be < Employee Hire Date

Participant Inactive Date is before Date of Hire.

134 Employee Retire Date cannot be < Employee Hire Date

Participant Retirement Date is before Date of Hire.

135 Employee Rehire Date cannot be < Employee Hire Date

Participant Rehire Date is before Date of Hire.

136 Participant Death Date cannot be less than Employee Hire Date

Participant Date of Death is before Date of Hire.

137 Participant Disable Date cannot be < Employee Hire Date

Participant Date of Disability is before Date of Hire.

139 Plan Enrollment Date cannot be less than Employee Hire Date

Participant’s Enrollment date is before Date of Hire.

140 Plan Enrollment Date cannot be less than Plan Inception Date

Participant’s Enrollment Date is before Start of the Plan.

142 Employee Predecessor Hire Date cannot be > Current Date

Employee’s Date of Hire with a predecessor company is a future date. System cannot accept future dates.

143 Employee Predecessor Hire Date cannot be > Employee Hire Date

Employee’s Date of Hire with a predecessor company is date after the current Date of Hire.

243 Employee Termination Date exists, Employee Rehire Date Required

Confirm Status of Employee with a Date of Termination and no re-hire Date.

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CENSUS DISCREPANCY ERRORS

Census Discrepancy Errors occur when the system detects inaccurate data. These errors display in the Discrepancy Report only after the Plan Sponsor generates a new census file/notebook (i.e. Step 1).

Error Code

Description Criteria

402 Employee Hire Date cannot be > Current Date Date of Hire is a future date. System cannot accept future dates.

403 Employee Hire Date is Required Participant is an employee without a Date of Hire

417 Employee has no Compensation but has Contributions

Enter plan year compensation for employee who received plan year contributions.

418 Invalid Participant status with Contributions Participant with status not eligible for contributions, has plan year contributions

419 Employee has Contributions and Plan Entry Date > Test Year-End Date

Employee with plan year contributions has plan entry date after plan year.

420 Employee has no Compensation but Plan Entry Date < Test Year-End Date and not Separated from

Service

Employee with plan entry date and no date indicating separation from service during plan year has no

compensation.

421 Employee is Separated from Service prior to Plan Entry Date and has not been Rehired

(NOTE: In addition to ‘Terminated’ Employees, the same message applies to ‘Retired’, ‘Disabled’, and ‘Deceased’ Employees)

Employee separated from service prior to plan entry

date, is missing Re-hire Date.

422 Employee is Separated from Service prior to Test

Year Begin Date, has Compensation or Contributions, and not Rehired

(NOTE: In addition to ‘Terminated’ Employees, the same message applies to ‘Retired’, ‘Disabled’, and ‘Deceased’ Employees)

Employee separated from service prior to plan year, has plan year contributions or compensation listed, but

is missing a Re-hire date.

481 Employee has annual additions, but no limit year

compensation

Employee with contributions has no ‘Limit Year’ Compensation entered.

482 Employee has compensation less than contributions

The amount of compensation entered is less than the employee’s contributions.

483 Employee has plan year compensation greater than limit year compensation

‘Plan Year’ compensation cannot exceed ‘Limit Year’ compensation.

484 Employee failed Plan Deferral Limit validation Employee’s deferrals exceed the maximum allowed, as defined by the plan.

485 Employee failed 402(g) Limitation validation Employee’s deferrals for the calendar year period exceed the maximum allowed by regulation.

486 Employee failed 415 Limitation validation Employee’s total contributions for the ‘Limitation

year’ period, exceed the maximum allowed by regulation

29

Business Codes AGRICULTURE, FORESTRY, FISHING AND HUNTING

Crop Production 111100 Oilseed & Grain Farming 111210 Vegetable & Melon Farming (including potatoes & yams) 111300 Fruit & Tree Nut Farming 111400 Greenhouse, Nursery, & Floriculture Production 111900 Other Crop Farming (including tobacco, cotton, sugarcane,

hay, peanut, sugar beet & all other crop farming)

Animal Production 112111 Beef Cattle Ranching & Farming 112112 Cattle Feedlots 112120 Dairy Cattle & Milk Production 112210 Hog & Pig Farming 112300 Poultry & Egg Production 112400 Sheep & Goat Farming 112510 Animal Aquaculture (including shellfish & finfish arms &

hatcheries) 112900 Other Animal Production

Forestry and Logging 113110 Timber Tract Operations 113210 Forest Nurseries & Gathering of Forest Products 113310 Logging

Fishing, Hunting and Trapping 114110 Fishing 114210 Hunting & Trapping

Support Activities for Agriculture and Forestry 115110 Support Activities for Crop Production (including cotton

ginning, soil preparation, planting, & cultivating) 115210 Support Activities for Animal Production 115310 Support Activities for Forestry

MINING 211110 Oil & Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals

Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining

UTILITIES 221100 Electric Power Generation, Transmission & Distribution 221210 Natural Gas Distribution 221300 Water, Sewage & Other Systems

CONSTRUCTION

Construction of Buildings 236110 Residential Building Construction 236200 Nonresidential Building Construction

Heavy and Civil Engineering Construction 237100 Utility System Construction 237210 Land Subdivision 237310 Highway, Street, & Bridge Construction 237990 Other Heavy & Civil Engineering Construction

Special Trade Contractors 238100 Foundation, Structure, & Building Exterior Contractors

(including framing carpentry, masonry, glass, roofing, & siding)

238210 Electrical Contractors 238220 Plumbing, Heating, & Air-Conditioning Contractors 238290 Other Building Equipment Contractors 238300 Building Finishing Contractors (including drywall,

insulation, painting, wall covering, flooring, tile, & finish carpentry)

238900 Other Specialty Trade Contractors (including site preparation)

MANUFACTURING

Food Manufacturing 311110 Animal Food Mfg 311200 Grain & Oilseed Milling 311300 Sugar & Confectionery Product Mfg 311400 Fruit & Vegetable Preserving & Specialty Food Mfg 311500 Dairy Product Mfg 311610 Animal Slaughtering and Processing 311710 Seafood Product Preparation & Packaging 311800 Bakeries & Tortilla Mfg 311900 Other Food Mfg (including coffee, tea, flavorings &

seasonings)

Beverage and Tobacco Product Manufacturing 312110 Soft Drink & Ice Mfg 312120 Breweries 312130 Wineries 312140 Distilleries 312200 Tobacco Manufacturing

Textile Mills and Textile Product Mills 313000 Textile Mills 314000 Textile Product Mills

Apparel Manufacturing 315100 Apparel Knitting Mills 315210 Cut & Sew Apparel Contractors 315220 Men's & Boys' Cut & Sew Apparel Mfg 315230 Women's & Girls' Cut & Sew Apparel Mfg 315290 Other Cut & Sew Apparel Mfg 315990 Apparel Accessories & Other Apparel Mfg

Leather and Allied Product Manufacturing 316110 Leather & Hide Tanning & Finishing 316210 Footwear Mfg (including rubber & plastics) 316990 Other Leather & Allied Product Mfg Wood Product Manufacturing 321110 Sawmills & Wood Preservation 321210 Veneer, Plywood, & Engineered Wood Product Mfg 321900 Other Wood Product Mfg

30

Paper Manufacturing 322100 Pulp, Paper, & Paperboard Mills 322200 Converted Paper Product Mfg

Printing and Related Support Activities 323100 Printing & Related Support Activities

Petroleum and Coal Products Manufacturing 324110 Petroleum Refineries (including integrated) 324120 Asphalt Paving, Roofing, & Saturated Materials Mfg 324190 Other Petroleum & Coal Products Mfg

Chemical Manufacturing 325100 Basic Chemical Mfg 325200 Resin, Synthetic Rubber, & Artificial & Synthetic Fibers &

Filaments Mfg 325300 Pesticide, Fertilizer, & Other Agricultural Chemical Mfg 325410 Pharmaceutical & Medicine Mfg 325500 Paint, Coating, & Adhesive Mfg 325600 Soap, Cleaning Compound, & Toilet Preparation Mfg 325900 Other Chemical Product & Preparation Mfg

Plastics and Rubber Products Manufacturing 326100 Plastics Product Mfg 326200 Rubber Product Mfg

Nonmetallic Mineral Product Manufacturing 327100 Clay Product & Refractory Mfg 327210 Glass & Glass Product Mfg 327300 Cement & Concrete Product Mfg 327400 Lime & Gypsum Product Mfg 327900 Other Nonmetallic Mineral Product Mfg

Primary Metal Manufacturing 331110 Iron & Steel Mills & Ferroalloy Mfg 331200 Steel Product Mfg from Purchased Steel 331310 Alumina & Aluminum Production & Processing 331400 Nonferrous Metal (except Aluminum) Production &

Processing 331500 Foundries

Fabricated Metal Product Manufacturing 332110 Forging & Stamping 332210 Cutlery & Hand tool Mfg 332300 Architectural & Structural Metals Mfg 332400 Boiler, Tank, & Shipping Container Mfg 332510 Hardware Mfg 332610 Spring & Wire Product Mfg 332700 Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg 332810 Coating, Engraving, Heat Treating, & Allied Activities 332900 Other Fabricated Metal Product Mfg

Machinery Manufacturing 333100 Agriculture, Construction, & Mining Machinery Mfg 333200 Industrial Machinery Mfg 333310 Commercial & Service Industry Machinery Mfg 333410 Ventilation, Heating, Air-Conditioning, & Commercial

Refrigeration Equipment Mfg 333510 Metalworking Machinery Mfg 333610 Engine, Turbine & Power Transmission Equipment Mfg 333900 Other General Purpose Machinery Mfg

Computer and Electronic Product Manufacturing 334110 Computer & Peripheral Equipment Mfg

334200 Communications Equipment Mfg 334310 Audio & Video Equipment Mfg 334410 Semiconductor & Other Electronic Component Mfg 334500 Navigational, Measuring, Electro medical, & Control

Instruments Mfg 334610 Manufacturing & Reproducing Magnetic & Optical Media

Electrical Equipment, Appliance and Component Manufacturing 335100 Electric Lighting Equipment Mfg 335200 Household Appliance Mfg 335310 Electrical Equipment Mfg 335900 Other Electrical Equipment & Component Mfg

Transportation Equipment Manufacturing 336100 Motor Vehicle Mfg 336210 Motor Vehicle Body & Trailer Mfg 336300 Motor Vehicle Parts Mfg 336410 Aerospace Product & Parts Mfg 336510 Railroad Rolling Stock Mfg 336610 Ship & Boat Building 336990 Other Transportation Equipment Mfg

Furniture and Related Product Manufacturing 337000 Furniture & Related Product Manufacturing

Miscellaneous Manufacturing 339110 Medical Equipment & Supplies Mfg 339900 Other Miscellaneous Manufacturing

WHOLESALE TRADE

Merchant Wholesalers, Durable Goods 423100 Motor Vehicle & Motor Vehicle Parts & Supplies 423200 Furniture & Home Furnishings 423300 Lumber & Other Construction Materials 423400 Professional & Commercial Equipment & Supplies 423500 Metal & Minerals (except Petroleum) 423600 Electrical & Electronic Goods 423700 Hardware, Plumbing & Heating Equipment & Supplies 423800 Machinery, Equipment, & Supplies 423910 Sporting & Recreational Goods & Supplies 423920 Toy & Hobby Goods & Supplies 423930 Recyclable Materials 423940 Jewelry, Watches, Precious Stones, & Precious Metals 423990 Other Miscellaneous Durable Goods

Merchant Wholesalers, Nondurable Goods 424100 Paper & Paper Products 424210 Drugs & Druggists' Sundries 424300 Apparel, Piece Goods, & Notions 424400 Grocery & Related Products 424500 Farm Product Raw Materials 424600 Chemical & Allied Products 424700 Petroleum & Petroleum Products 424800 Beer, Wine, & Distilled Alcoholic Beverages 424910 Farm Supplies 424920 Books, Periodicals, & Newspapers 424930 Flowers, Nursery Stock, & Florists' Supplies 424940 Tobacco & Tobacco Products 424950 Paint, Varnish, & Supplies 424990 Other Miscellaneous Nondurable Goods

Wholesale Electronic Markets and Agents and Brokers 425110 Business to Business Electronic Markets

31

425120 Wholesale Trade Agents & Brokers

RETAIL TRADE

Motor Vehicle and Parts Dealers 441110 New Car Dealers 441120 Used Car Dealers 441210 Recreational Vehicle Dealers 441221 Motorcycle Dealers 441222 Boat Dealers 441229 All Other Motor Vehicle Dealers 441300 Automotive Parts, Accessories, & Tire Stores Furniture and Home Furnishings Stores 442110 Furniture Stores 442210 Floor Covering Stores 442291 Window Treatment Stores 442299 All Other Home Furnishings Stores

Electronics and Appliance Stores 443111 Household Appliance Stores 443112 Radio, Television, & Other Electronics Stores 443120 Computer & Software Stores 443130 Camera & Photographic Supplies Stores

Building Material and Garden Equipment and Supplies Dealers 444110 Home Centers 444120 Paint & Wallpaper Stores 444130 Hardware Stores 444190 Other Building Material Dealers 444200 Lawn & Garden Equipment & Supplies Stores

Food and Beverage Stores 445110 Supermarkets and Other Grocery (except Convenience) Stores 445120 Convenience Stores 445210 Meat Markets 445220 Fish & Seafood Markets 445230 Fruit & Vegetable Markets 445291 Baked Goods Stores 445292 Confectionery & Nut Stores 445299 All Other Specialty Food Stores 445310 Beer, Wine, & Liquor Stores

Health and Personal Care Stores 446110 Pharmacies & Drug Stores 446120 Cosmetics, Beauty Supplies, & Perfume Stores 446130 Optical Goods Stores 446190 Other Health & Personal Care Stores

Gasoline Stations 447100 Gasoline Stations (including convenience stores with gas)

Clothing and Clothing Accessories Stores 448110 Men's Clothing Stores 448120 Women's Clothing Stores 448130 Children's & Infants' Clothing Stores 448140 Family Clothing Stores 448150 Clothing Accessories Stores 448190 Other Clothing Stores 448210 Shoe Stores 448310 Jewelry Stores 448320 Luggage & Leather Goods Stores

Sporting Goods, Hobby, Book and Music Stores 451110 Sporting Goods Stores 451120 Hobby, Toy, & Game Stores 451130 Sewing, Needlework, & Piece Goods Stores 451140 Musical Instrument & Supplies Stores 451211 Book Stores 451212 News Dealers & Newsstands 451220 Prerecorded Tape, Compact Disc, & Record Stores

General Merchandise Stores 452110 Department stores 452900 Other General Merchandise Stores

Miscellaneous Store Retailers 453110 Florists 453210 Office Supplies & Stationary Stores 453220 Gift, Novelty, & Souvenir Stores 453310 Used Merchandise Stores 453910 Pet & Pet Supplies Stores 453920 Art Dealers 453930 Manufactured (Mobile) Home Dealers 453990 All Other Miscellaneous Store Retailers (including tobacco,

candle, & trophy shops)

Nonstore Retailers 454110 Electronic Shopping & Mail-Order Houses 454210 Vending Machine Operators 454311 Heating Oil Dealers 454312 Liquefied Petroleum Gas (Bottled Gas) Dealers 454319 Other Fuel Dealers 454390 Other Direct Selling Establishments (including door-to-door

retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

TRANSPORATION AND WAREHOUSING

Air, Rail and Water Transportation 481000 Air Transportation 482110 Rail Transportation 483000 Water Transportation

Truck Transportation 484110 General Freight Trucking, Local 484120 General Freight Trucking, Long-distance 484200 Specialized Freight Trucking

Transit and Ground Passenger Transportation 485110 Urban Transit Systems 485210 Interurban & Rural Bus Transportation 485310 Taxi Service 485320 Limousine Service 485410 School & Employee Bus Transportation 485510 Charter Bus Industry 485990 Other Transit & Ground Passenger Transportation

Pipeline Transportation 486000 Pipeline Transportation

Scenic & Sightseeing Transportation 487000 Scenic & Sightseeing Transportation

Support Activities for Transportation 488100 Support Activities for Air Transportation

32

488210 Support Activities for Rail Transportation 488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing 488490 Other Support Activities for Road Transportation 488510 Freight Transportation Arrangement 488990 Other Support Activities for Transportation

Couriers and Messengers 492110 Couriers 492210 Local Messengers & Local Delivery

Warehousing and Storage 493100 Warehousing & Storage (except lessors of miniwarehouses & self-storage units)

INFORMATION

Publishing Industries 511110 Newspaper Publishers 511120 Periodical Publishers 511130 Book Publishers 511140 Database & Directory Publishers 511190 Other Publishers 511210 Software Publishers

Motion Picture and Sound Recording Industries 512100 Motion Picture & Video Industries (except video rental) 512200 Sound Recording Industries

Broadcasting (except Internet) 515100 Radio & Television Broadcasting 515210 Cable & Other Subscription Programming

Telecommunications 517000 Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, and internet service providers)

Data Processing Services 518210 Data Processing, Hosting, & Related Services

Other Information Services 519100 Other Information Services (including news syndicates, libraries, internet publishing & broadcasting)

FINANCE AND INSURANCE

Depository Credit Intermediation 522110 Commercial Banking 522120 Savings Institutions 522130 Credit Unions 522190 Other Depository Credit Intermediation

Nondepository Credit Intermediation 522210 Credit Card Issuing 522220 Sales Financing 522291 Consumer Lending 522292 Real Estate Credit (including mortgage bankers &

originators) 522293 International Trade Financing 522294 Secondary Market Financing 522298 All Other Nondepository Credit Intermediation

Activities Related to Credit Intermediation 522300 Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting)

Securities, Commodity Contracts and Other Financial Investments and Related Activities 523110 Investment Banking & Securities Dealing 523120 Securities Brokerage 523130 Commodity Contracts Dealing 523140 Commodity Contracts Brokerage 523210 Securities & Commodity Exchanges 523900 Other Financial Investment Activities (including portfolio

management & investment advice)

Insurance Carriers and Related Activities 524140 Direct Life, Health, & Medical Insurance & Reinsurance Carriers 524150 Direct Insurance & Reinsurance (except Life, Health &

Medical) Carriers 524210 Insurance Agencies & Brokerages 524290 Other Insurance Related Activities (including third-party

administration of insurance and pension funds)

Funds, Trusts, and Other Financial Vehicles 525100 Insurance & Employee Benefit Funds 525910 Open-End Investment Funds (Form 1120-RIC) 525920 Trusts, Estates, & Agency Accounts 525990 Other Financial Vehicles (including mortgage REITS &

closed-end investment funds) "Offices of Bank Holding Companies" and "Offices of Other Holding Companies," are located under Management of Companies (Holding Companies)

REAL ESTATE AND RENTAL AND LEASING

Real Estate 531110 Lessors of Residential Buildings & Dwellings 531114 Cooperative Housing 531120 Lessors of Nonresidential Buildings (except

Miniwarehouses) 531130 Lessors of Miniwarehouses & Self-Storage Units 531190 Lessors of Other Real Estate Property 531210 Offices of Real Estate Agents & Brokers 531310 Real Estate Property Managers 531320 Offices of Real Estate Appraisers 531390 Other Activities Related to Real Estate

Rental and Leasing Services 532100 Automotive Equipment Rental & Leasing 532210 Consumer Electronics & Appliances Rental 532220 Formal Wear & Costume Rental 532230 Video Tape & Disc Rental 532290 Other Consumer Goods Rental 532310 General Rental Centers 532400 Commercial & Industrial Machinery & Equipment Rental &

Leasing

Lessors of Nonfinancial Intangible Assets (except copyrighted works) 533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works)

33

PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES

Legal Services 541110 Offices of Lawyers 541190 Other Legal Services Accounting, Tax Preparation, Bookkeeping and Payroll Services 541211 Offices of Certified Public Accountants 541213 Tax Preparation Services 541214 Payroll Services 541219 Other Accounting Services

Architectural, Engineering and Related Services 541310 Architectural Services 541320 Landscape Architecture Services 541330 Engineering Services 541340 Drafting Services 541350 Building Inspection Services 541360 Geophysical Surveying & Mapping Services 541370 Surveying & Mapping (except Geophysical) Services 541380 Testing Laboratories

Specialized Design Services 541400 Specialized Design Services (including interior, industrial, graphic, & fashion design)

Computer Systems Design and Related Services 541511 Custom Computer Programming Services 541512 Computer Systems Design Services 541513 Computer Facilities Management Services 541519 Other Computer Related Services

Other Professional, Scientific and Technical Services 541600 Management, Scientific, & Technical Consulting Services 541700 Scientific Research & Development Services 541800 Advertising & Related Services 541910 Marketing Research & Public Opinion Polling 541920 Photographic Services 541930 Translation & Interpretation Services 541940 Veterinary Services 541990 All Other Professional, Scientific, & Technical Services

MANAGEMENT OF COMPANIES (HOLDING COMPANIES) 551111 Offices of Bank Holding Companies 551112 Offices of Other Holding Companies

ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES

Administrative and Support Services 561110 Office Administrative Services 561210 Facilities Support Services 561300 Employment Services 561410 Document Preparation Services 561420 Telephone Call Centers 561430 Business Service Centers (including private mail centers &

copy shops) 561440 Collection Agencies 561450 Credit Bureaus 561490 Other Business Support Services (including repossession

services, court reporting, & stenotype services) 561500 Travel Arrangement & Reservation Services 561600 Investigation & Security Services 561710 Exterminating & Pest Control Services

561720 Janitorial Services 561730 Landscaping Services 561740 Carpet & Upholstery Cleaning Services 561790 Other Services to Buildings & Dwellings 561900 Other Support Services (including packaging & labeling

services, & convention & trade show organizers)

Waste Management and Remediation Services 562000 Waste Management & Remediation Services

EDUCATIONAL SERVICES 611000 Educational Services (including schools, colleges, & universities)

HEALTH CARE AND SOCIAL ASSISTANCE

Offices of Physicians and Dentists 621111 Offices of Physicians (except mental health specialists) 621112 Offices of Physicians, Mental Health Specialists 621210 Offices of Dentists

Offices of Other Health Practitioners 621310 Offices of Chiropractors 621320 Offices of Optometrists 621330 Offices of Mental Health Practitioners (except Physicians) 621340 Offices of Physical, Occupational & Speech Therapists, &

Audiologists 621391 Offices of Podiatrists 621399 Offices of All Other Miscellaneous Health Practitioners

Outpatient Care Centers 621410 Family Planning Centers 621420 Outpatient Mental Health & Substance Abuse Centers 621491 HMO Medical Centers 621492 Kidney Dialysis Centers 621493 Freestanding Ambulatory Surgical & Emergency Centers 621498 All Other Outpatient Care Centers

Medical and Diagnostic Laboratories 621510 Medical and Diagnostic Laboratories

Home Health Care Services 621610 Home Health Care Services

Other Ambulatory Health Care Services 621900 Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)

Hospitals 622000 Hospitals

Nursing and Residential Care Facilities 623000 Nursing & Residential Care Facilities

Social Assistance 624100 Individual & Family Services 624200 Community Food & Housing, & Emergency & Other Relief

Services 624310 Vocational Rehabilitation Services 624410 Child Day Care Services

34

ARTS, ENTERTAINMENT, AND RECREATION

Performing Arts, Spectator Sports and Related Industries 711100 Performing Arts Companies 711210 Spectator Sports (including sports clubs & racetracks) 711300 Promoters of Performing Arts, Sports, & Similar Events 711410 Agents & Managers for Artists, Athletes, Entertainers, &

Other Public Figures 711510 Independent Artists, Writers, & Performers

Museums, Historical Sites and Similar Institutions 712100 Museums, Historical Sites, & Similar Institutions

Amusement, Gambling and Recreation Industries 713100 Amusement Parks & Arcades 713200 Gambling Industries 713900 Other Amusement & Recreation Industries (including golf

courses, skiing facilities, marinas, fitness centers, & bowling centers)

ACCOMMODATION AND FOOD SERVICES

Accommodation 721110 Hotels (except casino hotels) & Motels 721120 Casino Hotels 721191 Bed & Breakfast Inns 721199 All Other Traveler Accommodation 721210 RV (Recreational Vehicle) Parks & Recreational Camps 721310 Rooming & Boarding Houses

Food Services and Drinking Places 722110 Full-Service Restaurants 722210 Limited-Service Eating Places 722300 Special Food Services (including food service contractors &

caterers) 722410 Drinking Places (Alcoholic Beverages)

OTHER SERVICES

Repair and Maintenance 811110 Automotive Mechanical & Electrical Repair & Maintenance 811120 Automotive Body, Paint, Interior, & Glass Repair 811190 Other Automotive Repair & Maintenance (including oil

change & lubrication shops & car washes) 811210 Electronic & Precision Equipment Repair & Maintenance 811310 Commercial & Industrial Machinery & Equipment (except

Automotive & Electronic) Repair & Maintenance 811410 Home & Garden Equipment & Appliance Repair &

Maintenance 811420 Reupholstery & Furniture Repair 811430 Footwear & Leather Goods Repair 811490 Other Personal & Household Goods Repair & Maintenance

Personal and Laundry Services 812111 Barber Shops 812112 Beauty Shops 812113 Nail Salons 812190 Other Personal Care Services (including diet & weight

reducing centers) 812210 Funeral Homes & Funeral Services 812220 Cemeteries & Crematories 812310 Coin-Operated Laundries & Drycleaners 812320 Drycleaning & Laundry Services (except Coin-Operated) 812330 Linen & Uniform Supply

812910 Pet Care (except Veterinary) Services 812920 Photofinishing 812930 Parking Lots & Garages 812990 All Other Personal Services

Religious, Grant making, Civic, Professional and Similar Organizations 813000 Religious, Grant making, Civic, Professional, & Similar Organizations (including condominium and homeowners associations) 813930 Labor Unions and Similar Labor Organizations 921000 Governmental Instrumentality or Agency