January 5, 2010 Ms. Phyllis C. Borzi Assistant Secretary ... Letters/EFAST2 PIN... · Ms. Phyllis C. Borzi Assistant Secretary/ EBSA ... Encino CA 91436 ... Ms. Phyllis C. Borzi Assistant

January 5, 2010 Ms. Phyllis C. Borzi Assistant Secretary/ EBSA US Department of Labor 200 Constitution Avenue, NW, Ste S-2524 Washington, DC 20210 Re: EFAST2 PIN Sharing Dear Ms. Borzi: The American Society of Pension Professionals and Actuaries (ASPPA) and the list of firms who have signed this letter are petitioning the Department of Labor (DOL) to modify its rules regarding the sharing of signer credentials under EFAST2. We believe the DOL’s current position (which is an absolute prohibition on sharing of credentials) creates an unnecessary burden on practitioners and plan sponsors. The DOL should help foster the establishment of retirement plans and work towards a system that reduces, rather than increases, plan costs (many of which may be borne by participants) and burdens to plan sponsors. The DOL can easily implement changes to the credential sharing parameters (see recommendations below) in a manner that will ensure the integrity of filings, facilitate electronic filing, and reduce the cost and burden to plan sponsors and practitioners. We urge the DOL to change these rules as soon as possible. ASPPA is a national organization of retirement plan professionals who provide consulting and administrative services for qualified retirement plans covering millions of American workers. ASPPA members are retirement professionals of all disciplines, including consultants, investment professionals, administrators, actuaries, accountants and attorneys. Our large and broad-based membership gives ASPPA unique insight into current practical applications of ERISA and qualified retirement plans, with a particular focus on the issues faced by small- to medium-sized employers. ASPPA’s membership is diverse but united by a common dedication to the employer-sponsored retirement plan system.

Discussion The EFAST2 system became operational January 1, 2010, thereby requiring all sponsors of ERISA plans to file Form 5500 electronically. The current DOL position stated in Question #33 in the EFAST2 Frequently Asked Questions (FAQs) (as posted on the DOL Web site) provides in relevant part (emphasis added):

PINs must be protected and not shared. We appreciate the fact that some filers may find it easier to comply with the electronic signature requirement if PIN sharing were permitted. However, we believe plan administrators and other filers will be able to comply with their annual reporting obligations within the EFAST2 system PIN requirements even if some filers will need to adjust their practices to address individual challenges.

ASPPA supports the transition to an electronic filing system for Form 5500. The cooperation of all stakeholders is critical to the success of this effort. One cannot, however, overemphasize the role of practitioners in this process. Since the pre-ERISA era (when retirement plan annual filings were made on Forms 4848 and 4849), plan sponsors have relied upon practitioners to prepare, assist in filing and (in some situations) actually file their annual plan returns. In many cases, practitioners insisted on mailing the Form 5500 to DOL for their clients based on past experiences with late and/or non-filing. This is one of the values that practitioners add to the compliance system. This industry practice was even recognized by the DOL in the EFAST[1] program, since under that program practitioners actually had to enter the signer's credentials into the EFAST[1] system. Practitioners already bear a substantial share of the burden of communicating with plan sponsors about the new requirements and facilitating the applications for signer credentials and, ultimately, the electronic filing itself. Even though the DOL has made an effort to provide educational materials to plan sponsors, practitioners will likely be responsible for the success of EFAST2. Plan sponsors are struggling with the economic challenges of maintaining their plans, including the costs of annual interim plan amendments and EGTRRA restatements. The additional fees that will be passed on to plan sponsors as a result of issues related to EFAST2 are a concern, especially since these fees may ultimately be borne by participants. Plan sponsors will have an additional burden placed upon them if practitioners are not able to transmit returns on their behalf. Small and mid-sized businesses have neither the staffing nor the resources to become conversant with the EFAST2 system. Not all plan sponsors have computers or access to high-speed internet. Owners of small businesses must focus on running their businesses and they hire practitioners to assist with the maintenance of their retirement plans to ensure they are in compliance with the law. The new procedures will be burdensome and frustrating to small business owners who will have to do more themselves. As such, our experience indicates this will be a disincentive for the establishment of new plans and, at worst, will lead to plan terminations. The Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC) have recognized the importance of practitioners to reporting and compliance matters and embraced their participation in the electronic filing process, rather than obstruct it. Federal income tax returns, IRS Form 1099-Rs, and PBGC filings can be filed by practitioners on behalf of taxpayers. Nevertheless, under EFAST2, the DOL is changing its position under EFAST[1] and is depriving practitioners of the ability to transmit Form 5500 on behalf of their clients.

Recommendation ASPPA urges the DOL to provide a practitioner-friendly (and client-friendly) alternative to the electronic signing ceremony that will allow practitioners to input signer credentials and to transmit Form 5500 filings on behalf of their clients (plan sponsors) after receiving authorization from the signer(s). ASPPA strongly supports an approach similar to that used either by the IRS for e-filing tax returns (e.g., Form 8879) or by the PBGC for certifying premium filings, which allows the “up-loader” to certify that they have been authorized to submit the filing to the PBGC

(such authorization is not required to be in writing). ASPPA suggests that this approach would promote the Department’s goals, as stated during your December 9 webchat, “to ensure that filers have the information and guidance they need to satisfy their reporting obligations” and “to facilitate the filing process and be responsive to the needs of the filing community.” The DOL can implement these changes by simply updating FAQ #33 and some of the language on the IREG web pages to allow the plan sponsor (the filing “signer”) to authorize a practitioner to execute the electronic signing ceremony on the “signer’s” behalf. The holders of EFAST2 signer credentials would be charged with responsibility for the use of such credentials, similar to the responsibility imposed under EFAST[1]. Under the EFAST[1] electronic filing system, credentials were issued with the admonition that “Your PIN and/or Key are considered “compromised” if anyone but you or someone authorized to file on your behalf [emphasis added] obtains access to them.” ASPPA believes that potential abuses of such authority would be minimized by other factors: • Plan sponsors are required under EFAST2 to physically sign a paper copy of the filing

and to maintain it in the plan’s permanent files. The signer who authorizes a practitioner to act on its behalf after reviewing and signing the paper form has already consented to the content of the filing.

• The Small Business and Work Opportunity Tax Act of 2007 substantially broadened the

scope of tax return preparer penalties and expanded coverage to include forms commonly used by retirement plans, including Forms 5500, 5558, and 5330. Such responsibility is not taken lightly by ASPPA members.

• Many retirement plan practitioners routinely initiate electronic filings of Form 1099-R

and/or PBGC premium filings for their clients and are familiar with the responsibility for acting in such capacity.

We recognize that changes to any process can be difficult. However, this particular situation is one that can be easily resolved so that the concerns of all parties (including the DOL) can be accommodated. Permitting the sharing of credentials, as described above, will help facilitate compliance, reduce costs, and eliminate a burden that might discourage some employers from sponsoring a plan.

* * * * * * These comments were prepared by ASPPA’s Reporting and Disclosure Subcommittee of the Government Affairs Committee, Peter Gould, CPC, Chair. Please contact Craig Hoffman, General Counsel and Director of Regulatory Affairs at ASPPA, at (703) 516-9300 ext. 128, if you have any comments or questions regarding the matters discussed above. Thank you for your consideration of these comments.

Courtesy Copies: Michael Davis Deputy Assistant Secretary 200 Constitution Ave, NW Room S2524 Washington, DC 20210 Robert Doyle Director, Office of Regulations & Interpretations 200 Constitution Avenue NW Room N5669 P-420 Washington, DC 20210 John J. Canary Deputy Director of Regulations and Interpretations 200 Constitution Ave NW Room N5669 Washington, DC 20210-0001 Alan Lebowitz Deputy Assistant Secretary 200 Constitution Ave NW Room N-5677 Washington, DC 20210-0001

EFAST2 PIN Sharing Petition

797 firms have joined us in calling for this change...The following

A Pension Store, LLC

Lawrencevillle GA 300442775 Cruse Road; Ste. 2202

A&J Development and Excavation, Inc.

Mt. Crawford VA 22841831 Cottontail Trail

A.R.I.S. Inc.

Bellingham WA 982264164 Meridian Street, Suite 208

ABA, Inc.

Santa Barbara CA 93101209 W Anapamu Street

Abacus Benefit Consultants, Inc.

Cranston RI 0292155 Stamp Farm road

ABV Retirement Plan Advisors, Inc.

Indianapolis IN 462409465 Counselors Row, Suite 200

Accrued Benefit Administrators, Inc.

Santa Barbara CA 93101209 W Anapamu Street

Accurate Benefits Inc.

Lake Geneva WI 53147507 Broad St., PMB 146

Actuarial Compensation Co., Inc.

New York NY 10118350 Fifth Avenue, Suite 1102

Actuarial Consultants, Inc.

Torrance CA 905012377 Crenshaw Blvd., Suite 350

Actuarial Consulting Group, Inc.

Midlothian VA 231131640 Huguenot Road

Actuarial Consulting Services, Inc.

Amherst NY 14228220 Northpointe Parkway, Suite A

Actuarial Pension Analysts

Fayetteville NY 13066 East Genesee Street

Actuarial Services Group, Inc.

Addison TX 7500116901 N.Dallas Parkway, Suite 100

ACTUARIES OF COUNSEL

LOS GATOS CA 9503215466 LOS GATOS BLVD; # 109-64

Page 1 of 41

Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

Actuaries Unlimited, Inc.

Encino CA 9143616030 Ventura Boulevard, Suite 320

Acuff & Associates, Inc.

Brentwood TN 37027210 Westwood Place, Suite 100

Administration Partners, LLC

Mobile AL 36616P.O. Box 16627

Administrator Planning Services, Inc.

Cockeysville MD 21030110 Old Padonia Rd, Suite 302

ADP Retirement Services

Florham Park NJ 0793271 Hanover Road

Advanced Benefits Consulting

St. Louis MO 63101701 Market St., Suite 480

Advanced Pension Actuaries, inc

Rockville Centre NY 11570100 N Centre Ave

Advanced Pension Designs, LLC

Wall Township NJ 077531305 Campus Parkway

Advanced Retirement Consultants, Inc.

SLC UT 84107310 E 4500 S Suite 150

Aesthetic Center

Ocala FL 344743320 SW 34th Circle

Al Minor & Associates, Inc.

Westerville OH 43081283 South State St

Alan Miller

Santa Barbara CA 93101226 E. Canon Perdido Street Suite L

Alan N. Kanter & Associates, Inc.

Baltimore MD 2120831 Walker Avenue

Alan T. Nahoum, Inc.

Tarrytown NY 10591580 White Plains Road

Alaska Pension Services, Ltd.

Anchorage AK 99501400 D Street Suite 300

Alerus

Minnetonka MN 5530510900 Wayzata Blvd. Suite 130

Alex R. DiMuro Pension Design & Administration

Rochester NY 14617886 Washington Avenue

Alford-Jungers Financial

San Diego CA 921083160 Camino del Rio South #304

Allen, Gibbs & Houlik, L.C.

Wichita KS 67202301 North Main Street, Suite 1700

Alliance Benefit Group

Peoria IL 61602456 Fulton St., Suite 345

Page 2 of 41


Alliance Benefit Group - Illinios

Peoria IL 61602456 Fulton Street

Alliance Benefit Group Carolinas, LLC

Greenville SC 29607124 Verdae Blvd., Suite 302

Alliance Benefit Group Carolinas, LLC

Charlotte NC 282175250 77 Center Drive, Suite 450

Alliance Benefit Group of Houston, Inc.

Houston TX 770407425 Hollister Rd.

Alliance Benefit Group of Illinois

Peoria IL 61602456 Fulton Street, Suite 345

Alliance Pension Consultants, LLC

Deerfield IL 600151751 Lake Cook Road, Suite 400

Allied Consultants, Inc.

San Dimas CA 91773190 E. Arrow Hwy, Unit D

Altigro Pension Services, Inc.

Fairfield NJ 070043 US Highway 46 West

AmeriBen/IEC Group

Boise ID 83634P.O. Box 7186

American Pension Services, LLC

Tampa FL 336258483 West Linebaugh Avenue

american pensions

mt pleasant SC 29465po box 98

AMS Consulting, Inc.

West Bloomfield MI 483227339 Westbury Blvd.

Ann M. Palmer CPA

San Luis Obispo CA 934011345 Broad Street

Anna Lippi, CPA

San Carlos CA 94070920 Sunset Dr

Annie Voldman, Consulting Actuary PC

South Burlington VT 0540375 Old Farm Road

Aon Consulting

Baltimore MD 21202500 E. Pratt Street

APA Benefits, Inc.

Sandy UT 840708899 S. 700 E. Suite 225

APEX Benefits Administration

Richland WA 993521950 Keene Road Bldg F-100

Apex Benefits Consultants, Inc.

Sherborn MA 0177020 Bogastow Brook Road

APS Pension & Financial Services, Inc.

Woodbury NY 1179720 Crossways Park North

Page 3 of 41


Aris Retirement Services

State College PA 16801270 Walker Drive

Arrowhead Pensions, Inc.

Peoria AZ 8538220783 N. 83rd Ave. Suite 103-480

ARS Retirement Corporation

Lafayette LA 70503113 Oil Center Drive

ASC Trust Corporation

Hagatna HI 96910120 Fr. Duenas Ave., Capital Plaza, Ste. 110

ASPPA

Arlington VA 222034245 N Fairfax St., Suite 750

Associated Benefit Planners, Ltd.

King of Prussia PA 19406215 W. Church Road, Suite 200

Associated Pension Consultants

Sacramento CA 958252035 Hurley Way #275

Associates in Excellence

Walnut Creek CA 94598575 Lennon Lane #203

Atessa Benefits, Inc.

San Diego CA 9212710815 Rancho Bernardo Road, Suite 110

Atlantic Pension Company

Danvers MA 0192389 Newbury St, Suite 306

Atlantic Pension Services, Inc.

Kennett Square PA 19348120 West Street Road

Atlantic Pension Services, Inc.

Fuquay-Varina NC 27526440 Birchtree Valley Ct

ATLANTIC PENSIONS, INC.

VIRGINIA BEACH VA 234641129 SELWOOD DRIVE

August Benefits, Inc.

Huntington NY 11743769 New York Avenue

Augusta Eye Associates P.L.C.

Fishersville VA 2293917 North Medical Park Drive

Automated Retirement Plans, Inc.

Springfield VA 221507212 Backlick Road

AVENTURA LIMO AND BUS SERVICE INC

NO MIAMI FL 3317920251 NE 15TH CT

B & B BENEFITS ADMINISTRATION, INC.

LONG BEACH CA 90808100 OCEANGATE, SUITE 401

Babich & Kaplan

Glenview IL 600261599 Annapolis

Baden Retirement Plan Services

Fort Wayne IN 468141102 Chestnut Hills Parkway Duite 100

Page 4 of 41


Barclay Planning Group, LLC

Rochester MI 48307345 Diversio Street, Suite 400

BARNES, BROCK, CORNWELL & HEILMAN, PLC

CHESAPEAKE VA 23320908 EDEN WAY NORTH, SUITE 201

Bates & Company, Inc.

Winter Park FL 327891201 S. Orlando Avenue, Suite 365

BCG

DELRAN NJ 08048600 DELRAN PARKWAY

BCL Financial Management Consultants, Inc

Edwardsville IL 6202560 South State Rte 157

Beacon Benefits, Inc.

South Hamilton MA 01982205 B Willow Street

Beasley & Company

Tulsa OK 741142626 E. 21st Street, Suite 1

Bell Financial Services Company

Ishpeming MI 49849312 N. First St.

Beneco

Scottsdale AZ 852609089 E Bahia Dr. Suite 100

Benefit & Retirement Strategies, Inc.

Tucson AZ 857101010 N. Finance Center Drive

Benefit Administration Group

Seattle WA 9812512345 Lake City Way NE, #176

Benefit Capital Companies

Logandale NV 89021P. O. Box 542

Benefit Consultants, LLC

Birmingham AL 352432500 Acton Road

Benefit Consulting Group of PR

San Juan FL 00918109 Isabel Andreu St. SEcond flr.

Benefit Consulting Group, Inc.

North Syracuse NY 132125232 Witz Drive

Benefit Design Services Corp

Syracuse NY 13221P.O. Box 4718

Benefit Equity Inc

Santa Ana CA 927051971 E Fourth St., Suite 100

Benefit Plan Pros., Inc.

Manchester NH 0310444 Clarke Street

Benefit Planning, Inc.

Marina del Rey CA 902924640 Admiralty Way

Benefit Plans Plus

St. Louis MO 6313210151 Corporate Square

Page 5 of 41


Benefit Plans Services, Inc.

Huntington WV 25721P.O. Box 2141

Benefit Plans, Inc.

Omaha NE 6813016924 Frances, Suite 100

Benefit Professionals, Inc.

Albertville AL 35950302 East Main Street

Benefit Solutions

Abilene TX 796021250 A Petroleum Dr Ste 200

Benefit Solutions, Inc.

Barboursville WV 255045960 U.S. Route 60, Suite 1

Benefit Strategies, Inc.

Los Angeles CA 9134316921 Parthenia Street, Suite 303


Roanoke VA 240182766 Electric Road SW


Scottsdale AZ 852608414 E. Shea Blvd., #101

Benefit TechGroup Inc.

Jenkintown PA 19046422 Cottman Street, First Floor

Benefits 21, Inc.

Toms River NJ 08755833 Route 37 West

Benefits Administration Services, LLC

Birmingham AL 352442189 Parkway Lake Drive

Benefits Administrators & Consultants

Parker CO 8013419751 E Mainstreet Suite 225

Benefits Administrators, LLC

Lexington KY 40507301 East Main Street, Suite 650

Benefits Management, Inc.

Fairport NY 14450355 Packett's Landing

Benefits Mgmt. Co.

El Cajon CA 92020520 S. Magnolia Ave.

Benefits of Missouri

Chesterfield MO 6301714323 South Outer Forty Suite 600N

Benet Financial Services

New York NY 100191633 Broadway

Benetech

Swarthmore PA 19081363 Riverview Rd

Best Best & Krieger

Riverside CA 925013750 University Avenue

Beyer-Barber Company

Allentown PA 181011136 Hamilton Street, Suite 103

Page 6 of 41


Bickford Accountancy corp

So. San Francisco CA 940801486 Huntington Ave., suite 200

Bidwell Consulting Services, Inc.

Chico CA 95973110 Independence Circle, Suite 102

Blazek & Gebhardt Retirement Services Inc

Timonium MD 2109320 E Timonium Rd Ste 201

Blitz Financial Services

Northfield IL 60093191 Waukegan Road, Suite 101

Blue Chip Retirement Plans, Inc.

Milwaukee WI 532146737 W. Washington St.

Boulay Donnelly & Supovitz Consulting Group, Inc.

Worcester MA 0160955 Linden Street

Boyce & Associates, Inc.

Scottsdale AZ 852537998 E Cochise Rd, Suite 200

BPA

Huntingdon Valley PA 190063501 Masons Mill Road, Suite 505

BRAD GOLDSMAN & ASSOCIATES

WILLOW GROVE PA 190902300 COMPUTER AVENUE, SUITE H-45

Brandywine Benefits Company, LLC

Wilmington DE 19804One Righter Parkway - Ste. 150

Brown Edwards & Associates, Ltd.

Charleston SC 29412105 Wappoo Creek Drive #1-B

Bruce M Berkowitz, MD PA

Boca Raton FL 334344467 Woodfield Blvd

BST Consultants, Inc.

Tampa FL 336345925 Benjamin Center Drive, Suite 110

BURGESS-CRECHALE, P.A.

FLOWOOD MS 392322506 LAKELAND DRIVE, SUITE 401

Burke& Schindler PLL

Cincinnati OH 45202901 Adams Crossing

Burleigh Consulting Group

Memphis TN 38117465 Jack Kramer Drive

Burrola Financial

Grover Beach CA 93433100 S. 4th Street

Business and Professional Consulting Services

Mandeville LA 704711245 West Causeway

Butterfield Schechter LLP

San Diego CA 9213110616 Scripps Summit Court, Suite 200

C.B. Tracy & Associates, Inc.

Greensburg PA 15601506 Pellis Road

Page 7 of 41


Cache Pension Services, Inc.

Anchorage AK 99503236 W 34th Ave

CAI Benefits, Inc.

New York NE 10017355 Lexington Avenue

Caliber Accounting & Tax, LLP

Pismo Beach CA 93449575 Price Street, Suite 312

CALIFORNIA BENEFIT PLANNERS

MONTEREY PARK CA 91754810 S. ATLANTIC BLVD., UNITS B & C

Capital Pension Services, Inc.

Woodbridge VA 2219212958 Harbor Drive suite 100

CAPTRUST Financial Advisors

Raleigh NC 276094208 Six Forks Road #1700

Cardinal Pension Group Inc.

West Chester PA 19382P O Box 5268

Carley & McCaw, Inc.

San Antonio TX 7824714400 Jones Maltsberger, Suite 100

Carlson & Sevigny TPA Services, Inc.

Spokane WA 99228PO Box 48098

Carlson, Quinn & Associates

Emeryville CA 946082000 Powell Street, Suite 1600

CB Retirement Plan Services Inc.

Park Ridge IL 600681329 S. Courtland Ave.

CBA

St. Cloud MN 563013335 West St. Germain, Suite 201

CecilCo

Dallas TN 7525414881 Quorum Drive, Suite 340

Century Bank of Florida

Tampa FL 33612716 W. Fletcher Avenue

CERTIFIED ACTUARIAL SERVICES, INC.

PINE BROOK NJ 07058BOX 693

Chambers Benefit Group, APC

Albuquerque NM 871095051 Journal Center Blvd. NE

Chapman and Chapman

Twinsburg OH 440872307 East Aurora Road, Suite B-13

Charter Oak Pension Group, LLC

Huntington Beach CA 9264717011 Beach Blvd., Suite 800

Chase Benefit Advisors

Glen Allen VA 230604880 Sadler Road, Suite 110A

Chautauqua Plan Administrators, Inc

Jametown NY 1470126 Severn Parkway

Page 8 of 41


Choice Pension Concepts of the South, Inc.

Roswell GA 30077PO Box 485

Choice Pension Concepts, Inc.

Roswell GA 30077P.O. Box 2387

CHOY & COMPANY INC.

HONOLULU HI 968163160 WAIALAE AVENUE, SUITE 200

Citizens Bank & Trust

Maryville MO 64468105 N Main Street

Clark, Schaefer, Hackett & Co.

Middletown OH 45042160 North Breiel Boulevard

Clemons & Campbell, Inc.

Panama City FL 32401560 Harrison Avenue

Clifton Gunderson

Joliet IL 604353077 W. Jefferson St.

cmc interactive, llc

new york NY 1000475 broad street, 30th floor

Coble Pension Group, LLC

Scottsdale AZ 852544835 E. Cactus Avenue, Suite 260

Cole, Evans & Peterson CPAs

Shreveport LA 71166P O Drawer 1768

Columbia Benefits Consultants, Inc.

Columbia MD 210458820 Columbia 100 Parkway, Suite 401

Columbus Retirement Administrators, Inc.

Columbus OH 432151335 Dublin Road

Compensation Benefit Planning, Inc.

Overland Park KS 662026701 W. 64th Street, Suite 230

compensation consultants inc

honolulu HI 968192153 north king street 305

Compensation Planning Corp

Rochester NY 14620208 Westfall Road

COMPENSATION PLANNING INC

WARWICK RI 0288867 JEFFERSON BLVD

Compensation Strategies Group, Ltd.

Beaumont TX 777032920 Toccoa Road

Compensation Systems, Inc.

Indianapolis IN 46240900 E. 96th Street, Suite 325

Complete Pension Administration Inc.

Boynton Beach FL 334379831 Sun Pointe Drive

Compliance Strategies Group, Inc.

New York NY 10022417 East 57th Street, 5C

Page 9 of 41


CompuBen Consulting

Bedford MA 01730211 Carlisle Rd

Conni Toth

Fort Wayne IN 46802110 West Berry Street, Suite 1809

Consulting Actuaries Incorporated

Fairfield NJ 0700410 Kingsbridge Road

Continental Benefits Group, Inc.

Burlington NJ 0801695C Connecticut Drive

Cook, Ekmanian & Associates LLP

Grober Beach CA 93433166 N. 9th Street

Corporate Financial Services, LLC

Montgomery AL 361177050 Fain Park Drive, Suite 12

Corporate Pension Consultants

Los Gatos CA 9404115425 Los Gatos Blvd. Ste 120

CORPORATE PLANS & SERVICES

CHARLOTTEN NC 28202831 E. MOREHEAD ST., SUITE 355

Corporate Retirement Services, Inc.

North Plainfield NJ 070601100 US Highway 22, Suite 6

Cousar Associates

Atlanta GA 303292957 Clairmont Road, NE Suite 190

CPI Qualified Plan Consultants, Inc.

Great Bend KS 675301809 24th Street, P.O. Box 1167

Creative Benefit Strategies, Inc.

Broadview Heights OH 4414710155 Broadview Road, Suite 6

Creative Pension Administrators, Inc.

Morganville NJ 077511121 Campus Drive West

Creative Pension Consultants, Inc.

Albany NY 12205433 New Karner Road

Creative Pension Design & Administration Inc.

Stamford CT 06901259 Main St

Creative Pension Design, Inc.

Palatine IL 60067853 N. Quentin Road #323

Creative Retirement Solutions

Tustin CA 9278017501 E. 17th Street, Suite 200

Creative Retirement Systems

Cincinnati OH 452475871 Cheviot Rd, Ste 6

Cremen, Clements and Associates Pension Administra

Bowie MD 2072010111 Martin Luther King Jr Hwy #109

CST Promotions Inc.

Boulder CO 803015500 Central Ave. #110

Page 10 of 41


Culver Retirement Services, Inc.

Broomfield CO 80021360 interlocken blvd

Cuni, Rust & Strenk, Inc.

Cincinnati OH 452424540 Cooper Road, Suite 304

CVS Caremark Corporation

Woonsocket RI 02895One CVS Drive

cyberknife centers of tampa bay

tampa FL 336155935 webb road

Dam, Snell & Taveirne, Ltd.

Libertyville IL 600481512 Artaius Parkway, Suite 100

Damtiz, Brooks, Nightingale, Turner & Morrisset

Santa Barbara CA 93101200 East Carrillo Street, #202

Dana Consulting Group, Ltd.

Chicago IL 60606309 W. Washington Street, Suite 1250

Danziger & Markhoff LLP

White Plains NY 10601123 Main Street

Davey Administration Group

Fresno CA 937113451 W. Shaw Suite 101

David K. Young Consulting, LLC

San Antonio TX 7823011118 Wurzbach Rd., Suite 300

David Kitcoff LLC

Miami FL 33116PO Box 160638

David M. Syrett, FSA, EA

Newport News VA 236029 Blacksmythe Lane

Davis Pension Administration, Inc.

Downers Grove IL 605155120 Belmont Road, Suite R

DC Plan Solutions, Inc.

Indianapolis IN 462567155 Kingswood Circle

DeBoer, Baumann & Co., PLC

Grand Haven MI 49417110 North Third St.

Deborah L. Eichhorn

Calhan CO 8080822970 Murhpy Rd. / PO Box 808

Decimlal, Inc.

San Francisco CA 94108530 Bush, 9th Floor

Dedicated Defined Benefit Services

Chico CA 9592818 Baja CT

Dedicated Defined Benefit Services

Glendale CA 91203550 North Brand Blve. Suite 1610

Dent K. Burk Associates, P.C.

Bristol VA 24203P.O. Box 129

Page 11 of 41


Devlin & Hale Associates, Inc.

Rocky Hill CT 060672275 Silas Deane Highway, Third Floor

DF Pensions, Inc.

Jacksonville Beach FL 32250131 2nd Avenue North, Suite 200

DGM Company

Wayne PA 190871100 West Valley Road

Dissinger Associates Plan Administration & Design,

Los Angeles AR 900486500 Wilshire Blvd., Suite 1260

DNR, Inc.

Mt. Crawford VA 22841831 Cottontail Trail

Doug Wilson Consulting

pasadena CA 911051455 Washburn Rd

Downeast Pension Services, Inc.

New Gloucester ME 0426041 Campus Drive, Suite 302

Downey Brand LLP

Sacramento CA 95814621 Capitol Mall, 18th Flr

Dunbar, Bender & Zapf, Inc.

Pittsburgh PA 15228Suite 1100, Frick Bldg., 437 Grant St.

Duncan Financial Group, LLC

Irwin PA 15642311 Main Street, Suite 2

DWC Consultants

Rosemount MN 5506813110 Danube Lane

Dynamic Pension Services, Inc.

Kettering OH 454402176 Hewitt Avenue, Suite A

E. H. Thomson & Co., Inc.

Sea Girt NJ 08750800 The Plaza

E.A. Edberg Associates, Inc.

Phoenix AZ 850141131 E. Highland Ave.

E.R.I.S.A., Inc.

Skokie IL 600775215 Old Orchard Road, Suite 1030

EBAC

Addison TX 7500116200 Addison Road, Suite 270

EBS-RMSCO, Inc.

Fairport NY 1445030 Perinton Hills Mall

economic group pension services

new york NY 10001333 7th ave, 3rd floor

ECP DESIGN & SERVICE GROUP LTD.

MELVILLE NY 1174740 MARCUS DRIVE

Edd Holder and Associates

Tavares FL 3277811312 Dead River Road

Page 12 of 41


Ehrentreich LDI Consulting & Research

Minneapolis MN 554124146 Sheridan Ave N.

EIP Corp.

Overland Park KS 662107300 W 110th Street, Ste 450

Eisenberg Associates, LTD.

Skokie IL 600764303 Payne Street

Eisner LLP

New York NY 10017750 Third Avenue

Ekon Benefits

St. Louis MO 631084940 Washington Blvd

EKS Financial Services, Inc.

Huntington Beach CA 9264716742 Gothard St. Suite 213

Elliott Davis Investment Advisors

Greenville SC 29607124 Verdae Blvd suite 504

Emergency Medical Associates of Florida, L.L.C.

St. Petersburg FL 33705500 Dr MLK Street North, Suite 303

Employee Benefit Resources, LLP

Helena MT 59601828 Great Northern Boulevard

Employee Benefits Services

Lynchburg VA 24502424 Graves Mill Road #300

employee benifits consultants inc.

st. louis MO 631101935 marconi

Employee Incentive Plans, Inc

Austin TX 7872912466 Los Indios Trail

EPIC Advisors, Inc.

Rochester NY 14614150 State Street, Suite 200

ePlan Services, Inc.

Denver CO 802374949 S. Syracuse St., Suite 550

EPS Pension Management, Inc.

Phoenix MD 2113113911 Green Branch Drive

ERISA Consultants

Manlius NY 13104216 Fayette St

ERISA Pension Systems

North Miami FL 331611125 NE 125th Street Suite 250

Ernharth & Associates, Inc.

Wexford PA 1509011676 Perry Highway, Suite 2301

Erskine & Associates

Savannah GA 31406340 Eisenhower Drive

Evolution Retirement Services, Inc.

Wauwatosa WI 53226933 N. Mayfair Road, St 307

Page 13 of 41


Executive Pension Services, Ltd.

Columbia SC 292011925 Gadsden Street

Executive Tax Benefits of Florida, Inc.

Temple Terrace FL 3363713065 N. Telecom Pkwy

Expert Pension Services

Pleasanton CA 945884219 Payne Road

ExpertPlan

East Windsor NJ 0852050 Millstone Road

Facts, Inc

Crawfordsville IN 47933101 W. Main Street, Suite 200

Fair FitzGerald & Hershaft, P.C.

White Plains NY 10604110 Corporate Park Drive

Faulk & Winkler, LLC

Baton Rouge LA 708066811 Jefferson Hwy

FEDERATED FUNERAL DIRECTORS OF AMERICA

SPRINGFIELD IL 62794P. O. BOX 19244

Felix Jimenez DDS PA

Brandon FL 335111402 Oakfield Drive

Fidelity Federal Retirement Plans

Ft Washington PA 19034555 Virginia Drive

Fin-Sysco, Inc. dba Financial Systems Company

Big Bear Lake CA 92315P O Box 1587

Financial Decisions

Stockton CA 952075345 North El Dorado Street, Suite 18

Financial Technology, Inc.

East Lansing MI 488231500 Abbot Rd., Suite 150

First Midwest Bank

Joliet IL 604352801 W. Jefferson Street

First National Trust Company

Johnstown PA 15901532 Main Street, Suite 6

First Savings Financial Services, Inc.

Danville PA 178212 Walnut Street

Fisher Financial

Somerset PA 15501150 W Union St, Suite 102

Fitzgerald & Conta Pension Services

Bloomfield NJ 07003104 Davis Avenue

FJC & Associates, Inc.

Newtown CT 0647014 Church Hill Road - Ste B6

Flaster/Greenberg P.C.

Cherry Hill NJ 080021810 Chapel Ave. W. -- Third Floor

Page 14 of 41


Flex Pensions of California, Inc.

Los Alamitos CA 9072011021 Winners Circle, Suite 105

Flexible Benefits Systems, Inc.

Akron OH 442561540 West Market Street

Flower & Associates, Inc.

Lafayette LA 70505P O Box 51862

FMF Keogh Plans, Inc.

San Juan PR 00927PO Box 270010

Folbre & Associates, Inc.

San Antonio TX 7823214607 San Pedro Ave., Suite 202

Foley Benefits Group, LLC

Springfield OH 455011127 E Home RD

Forrestall, Galeano & Li

Buford GA 30518600 Garnett St

Fortuna Partners, Inc.

West Bloomfield MI 483235494 Putnam Dr.

Fortune Benefits, Inc.

Atlanta GA 30342267 W. Wieuca Road, N.E.

Fox-Everett, Inc.

Ridgeland MS 39158P.O. Box 6006

Frankel Lerner OConnor

Chalfont PA 189141600 Horizon Drive, Suite 100

Fred A Marcussen, CPA

Redwood City CA 94065201 Redwood Shores Parkway, Ste 100

Friberg Retirement Plan Consultants

Arlington TX 760172126 Belmont Park Drive

Friday, Eldredge & Clark, LLP

Little Rock AR 72201400 W. capitol Ave., Ste. 400

Frye Financial Center

Aventura FL 3318020900 W. Dixie Hgwy

Fulton Financial Advisor

Lancaster PA 17603One Penn Square

Future Planning Associates, Inc.

Williston VT 05495P. O. Box 905

G. Russell Knobel & Associates, Inc.

Bellevue WA 980042125 112th Ave. NE, Suite 140

G. T. Kelly & Company, CPA, APC

Redwood City CA 94063483 Seaport Court

G.M. Pensions, Inc.

La Mesa CA 919417777 Alvarado Road, Suite 310

Page 15 of 41


Galusha Higgins & Galusha PC

Helena MT 59624PO Box 1699

Gardner and Quan

Newport Beach CA 926605000 Birch Street, Suite 4400

GATEWAY PENSION SERVICES, LTD.

ST. LOUIS MO 63102612 N. SECOND ST., SUITE 210

GBP&B Tax and Business Advisors

San Luis Obispo CA 934011150 Palm Street

Geller Group, LLC

New York NY 10018462 Seventh Avenue

Gelman Pension Consulting, Inc.

New York NY 1001870 West 40th Street

General Pension Planning Corporation

Dayton OH 454392912 Springboro West Suite 105

GENERATION STRATEGIES

NESCONSET NY 117678 MAPLE GLEN LANE

George Taylor Pension Consultant

Muncy PA 177561055 Burns Road

Gillespie and Company

Danville VA 24541568 West Main Street

Gilmartin Associates, Inc.

Scranton PA 185091440 N. Washington Avenue, Suite 200

Girardot, Strauch & Co.

Lafayette IN 47901316 Main Street

Goldberg, Swededlson & Associates

Encino CA 9143616530 Ventura Blvd. #401

Golden Gate Retirement Consultants Inc.

San Mateo CA 940661250 Bayhill Drive, Suite 100

Gorrelick, Tievy & Associates, Inc.

Rockville MD 208541803 Research Blvd

Great Lakes Pension Associates, Inc.

Farmington Hills MI 4833137923 W. Twelve Mile Rd.

Green Mountain Retirement Planning Services, Inc.

Vernon VT 0535466 Cushing Lot Rd.

Greer Benefit Consultants, Inc.

Glastonbury CT 06033115 New London Turnpike

Guardian Insurance and Annuity Compant

Pittsfield MA 01201700 South Street

Gucciardi Publishing, Inc.

Oconomowoc WI 530661134 N. Breens Bay Road

Page 16 of 41


HALLMAN & LORBER ASSOCIATES, INC.

VALLEY STREAM NY 1158170 E. SUNRISE HIGHWAY, SUITE 411

Hartman Consulting, LLC

Rochester NY 14625675 Panorama Trail ste 10

Headquarters Advisory Group, LLC

Parsippany NJ 0705477 East Halsey Rd

Healthcare Management Services LLC

Columbia SC 292066 Monckton Blvd.

Heard McElroy & Vestal LLP

Shreveport LA 71101333 Texas Street, Suite 1525

Heartland Consulting Group, Inc.

Overland Park KS 6621210551 Barkley, Suite 500

Heartland Financial USA, Inc.

Dubuque IA 520041398 Central Avenue, PO Box 747

Heller Pension Associates, Inc.

Hollywood FL 330214000 Hollywood Blvd., Ste. 265-S

Herbert David Group

Dublin OH 430175170 Blazer Parkway

Heritage Benefit Consultants, Inc.

Watertown CT 06795680 Main Street

Hicks Pension Services - San Luis Obispo

San Luis Obispo CA 93405555 Chorro St.

Hilde Minkel & Associates

San Luis Obispo CA 93406P.O. Box 13338

Horizon Actuarial Services, LLC

Atlanta GA 30338900 Ashwood Parkway

HPL&S Inc.

Arlington Heights IL 60005125 S. Wilke Road, Suite 300

HPnorthwest

Portland OR 9722312511 SW 68th Ave

Huber, Erickson & Bowman

Salt Lake City UT 84101375 S. 300 West

Hunnex and Shoemaker, Inc

Seattle WA 98104Suite 7310 Columbia Center

Hunter Benefits Consulting Group, Inc.

Palatine IL 60067119 East Palatine Road, Suite 104

I AM, inc.

Traverse City MI 4968413282 West Bay Shore Dr.

Independent Benefit Services

Rockville MD 2085515800 Crabbs Branch Way, Suite 350

Page 17 of 41


INDEPENDENT PENSION SERVICES, INC.

MINEOLA NY 11501114 OLD COUNTRY RD., SUIT 520

Independent Retirement Consulting, LLC

Clackamas OR 9701510121 S.E. Sunnyside Road, Suite 300

Indiana Benefits, Inc.

Bloomington IN 47407PO Box 6207

Inez B. Levin CPA, P.A.

Tampa FL 336183816 W. Linebaugh #300

Inland Counties Pension Services

San Bernardino CA 92408621 E. Carnegie Drive, Suite 260

Innovative Solutions Insurance Services, LLC

El Segundo CA 90245200 N. Sepulveda Blvd., Suite 900

Innovest Portfolio Solutions LLC

Denver CO 802374643 S. Ulster Street

Integrated Pension Design, Inc.

East Northport NY 1173181 Larkfield Road, Suite 101

Integrated Retirement Solutions, LLC

Port Charlotte FL 339524161 Tamiami Trail, Suite 502

Integrity Partners, Inc.

Lansdale PA 194461000 Walnut Street, Ste 110

Integrity Retirement Plan Services, LLC

Waukesha WI 5318620935 Swenson Drive, Suite 125

InWest Retirement Solutions, Inc.

Midland TX 797053300 North A Street, Suite 7-270

Iris Bashi Associates, LLC.

Florham Park NJ 0793230 Columbia Turnpike

Jack A. Cross & Associates

Costa Mesa CA 92626245 Fischer Avenue, Suite A-2

Jane L. Osa & Associates, Inc.

Wadsworth IL 6008338360 N Shagbark Lane

JF Actuarial Services, Inc.

Hatboro PA 1904041 Byberry Road Suite 4

Jim Hallinan Pension Consulting, LLC

West Hartford CT 0610745 South Main St, Suite 200

JM Pension Advisory, Inc.

Derwood MD 2085515807 Crabbs Branch Way, Suite B

JMW Consulting Inc

Petoskey MI 49770PO Box 675

John D Hartness Jr PC

Norcross GA 300924388 Allenhurst Drive

Page 18 of 41


John E. Kern, D.O., P.A.

Saint Petersburg FL 337105838 Ninth Avenue North

JTVA

Dallas TX 75359PO Box 595490

July Business Services

Waco TX 76703P.O. Box 2208

Junkermier, Clark, Campanella, Stevens. PC, CPA's

Great Falls MT 59405501 Park Drive South

Kane Furniture Corp

Pinellas Park FL 337815700 70th Ave

Karen E. Wright, QPA

San Carlos CA 94070735 Industrial Road, Suite 213

Kathy Moran Financial Planning & Investments LLC

Staunton VA 24401111 Fairway Lane, Suite 102

Kaufman Law Group LLC

Northbrook IL 600623100 Dundee Road, Suite 303

KB Pension Services, Inc.

Sarasota FL 342361990 Main Street, Suite 801

KDP Retirement Plan Services, Inc.

Grand Rapids MI 495123060 Lake Eastbrook Blvd. SE

Keating & Associates, Inc.

Manhattan KS 665021011 Poyntz Avenue

Kelly Financial, Inc.

Madison WI 53715120 E. Lakeside St.

Kemp Qualified Plan Administration

Fleming Island FL 320031885 Osprey Bluff Blvd.

Kemper CPA Group LLP

Lawrenceville IL 624391100 Lexington Avenue

KENCO SERVICES, INC.

HIALEAH FL 330162325 W 77 ST

Keystone Benerfits Group, Inc.

Greensburg PA 156011002 Tower Way

Kidder Benefits Consultants, Inc.

West Des Moines IA 502665700 Westown Parkway Suite 100

kissel,kneale & tobin, inc.

madison CT 0644371 bradley road suite 6

Kolb+Co. SC

Brookfield WI 5300513400 Bishops Lane, Suite 300

kolinsky hill financial group

woodcliff lake NJ 0767750 tice boulevard

Page 19 of 41


KOLLMAN & ASSOCIATES LTD.

CHANDLER AZ 852241347 N. ALMA SCHOOL RD. SUITE 130

Kral Financial Group Inc.

Inverness IL 600671000 Dairy Ln

Kravitz, Inc.

Encino CA 9143615760 Ventura Blvd, Suite 910

KSM BUSINESS SERVICES, INC.

INDIANAPOLIS IN 46240800 E. 96TH STREET, SUITE 500

Lane Gorman Trubitt, LLP

Dallas TX 752042626 Howell St. #700

Lang, Lang & Co., CPA's

Tustin CA 92780191 E. Main St., Suite 2A

Larry Grudzien, Attorhney at Law

Oak Park IL 60304708 So. Kenilworth Ave.

Laura S. Moskwa Consulting

Auburn CA 956033000 Eagles Nest

Law Offices of Mark F. Mooney, P.A.

Tampa FL 336121211 W. Fletcher Ave.

Lawrence & Pearson Associates

Schenectady NY 123041576 State St

LB Actuarial Assocites, Inc.

Convent Station NJ 07961P.O. Box 252

Leap & Associates

Duncansville PA 166351798 Plank Rd

Lebenson Actuarial Services, Inc.

Valhalla NY 10595500 Summit Lake Drive, Ste 180

Legacy Wealth Management

Plantation FL 333247890 Peters Road Suite G-107

Lenhart Obenshain PC

Harrisonburg VA 2280290 North Main St, Suite 201

Leon E. Werntz & Associates, Inc.

Shreveport LA 71135P. O. Box 5606

Letort Trust Company

Camp Hill PA 170113130 Morningside Drive

Lettinga and Associates, LLC

Grand Rapids MI 495084246 Kalamazoo Ave. SE

Levy & Associates

Fort Lauderdale FL 333122890 W. State Road 84

Libman, Kadavy & Co., Inc.

Cleveland OH 441315755 Granger Rd., Suite 501

Page 20 of 41


Liden, Nestle, Soled &Associates

Westlake Village CA 9130231255 Cedarvalley Drive, Suite 218

LIMESTONE PENSION ASSOCIATES LLC

WILMINGTON DE 198031407 FOULK RD STE 100

Logical Air Solutions

Longwood FL 32750630 Poyner

Long Beach Firemen's Credit Union

Long Beach CA 908152245 Argonne Ave

Long Island Employee Benefits Group

Hauppauge NY 11788325 Wireless Blvd.

Longcrier & Associates, CPAs

San Luis Obispo CA 93401100 Cross St Ste 103

Loren D. Stark Company, Inc.

Houston TX 7709910750 Rockley Rd

Loyd Pension Services, Inc.

Edmond OK 730131930 South Bryant Avenue

M & A Financial Services Inc.

Woodbury NY 1179720 Crossways Park Drive North, Suite 410

M&M Pension Service Co., Inc.

Roslyn Heights NY 1157799 Powerhouse Road - Suite 204

M.H. GREENE, E.A.

San Carlos CA 94070191 Lyndhurst Ave

Main Street Benefits, Inc.

Torrance CA 905033838 W. Carson St Ste.112

Malcolm Thompson & Associates

Houston TX 770683707 FM 1960 Rd W, Suite 200

Mann Associates, Inc.

Riverwoods IL 600152610 Lake Cook Road

Marc S. Clar, M.A.A.A.

Melville NY 11747734 Walt Whitman Road

MarDek Pension Plan

Tampa FL 33679PO Box 320333

Martin Consultants LLC

Columbus OH 432401900 Polaris Parkway, Ste 450

Martin Retirement services, Inc.

Gaithersburg MD 2087712 South Summit Ave., Suite 320

Master Benefit Group, Inc.

St. Louis MO 631197435 Watson Road, Suite 207

Mattews Gold Kennedy & Snow, Inc.

Phoenix AZ 853086530 N 16th Street

Page 21 of 41


Maureen M. Thomas, Ltd

Chicago IL 606071 N Bishop St., #4

MBK Pension Group, Inc.

Las Vegas NV 891178550 W. Desert Inn Rd #102-110

McCloud & Nichols, Inc.

Liberty MO 64068205 W. Kansas Street

McCready and Keene, Inc.

Indianapolis IN 462507941 Castleway Drive

McElligott Associates

Billerica MA 0182185 Dudley road

McGregor & Associates, Inc.

Lexington KY 40507333 West Vine Street, Suite 1610

McGuinn Hillsman & Palefsky

San Francisco CA 94133535 Pacific Avenue

MERIT BENEFITS GROUP, Inc.

Oak Brook IL 605232001 Midwest Road

Metro Benefits, Inc.

Pittsburgh PA 152378150 Perrysville Highway

MGA Pension Consultants

Ellicott City MD 210436031 University Drive, #180

Miami Valley Pension LLC

Dayton OH 454021 S. Main St. Sutie 600

Michael J. Budzyn, A Law Corporation

Pasadena CA 91101215 No. Marengo Aveenue, Third Floor

Mid-Atlantic Benefit Consultants, Inc.

Doylestown PA 1890185 Old Dublin Pike - P.O. Box 2047

Midwest Fiduciary Services, Inc.

Oacoma SD 57365105 Elm Street

Midwest Pension & Profit Sharing Services, Inc.

Minneapolis MN 55402121 S 8th Street Suite 630

Milberg Consulting LLC

Blue Bell PA 19422860 Penllyn Pike, Suite 240

MJ Consulting Group, Inc.

Pasadena CA 911073452 E. Foothill Blvd., #305

mjm401k, llc

phoenix AZ 850184647 N 32nd Street, Suite 200

Moran & Associates, Inc.

Bellevue WA 980042125 112th Avenue NE, Suite 140

Mordan Retirement Consulting, Inc.

Park Ridge IL 60068410 N. Merrill St.

Page 22 of 41


Morehead Plan Administrators

Charlotte NC 28202817 East Morehead St

MRD & ASSOCIATES

CLOVIS CA 936191865 HERNDON AVENUE, SUITE K

Mutual of Omaha

Omaha NE 681149140 W Dodge Rd., Suite 380

MVA Pension Services, Inc.

Bridgeport CT 066063851 Main St. Suite 205

NAS Pension Consulting, Inc

Spokane WA 992011325 W 1st Ave Suite 304

Nasdf, Hicks, Harris & Co., LLP

Santa barbara CA 931011111 Garden Street

National Actuarial Pension Services, Inc.

Houston TX 7704210777 Westheimer Rd., Ste 220

National Administration, Inc.

Appleton WI 549111920 E. Northland Avenue

NATIONAL PENSION CONSULTANTS

BURLINGAME CA 94010500 AIRPORT BLVD, STE 100

National Pension Consultants, LLC

Brewtser NY 105092435 Route 6

National Pension Services Corporation

Monrovia CA 91016620 W. Foothill Blvd.

NestEggs Retirement Plan Services, Inc.

Jacksonville DC 322244745 Sutton Park Court Place #202

Network Plan Services

Pinehurst NC 28374P.O. Box 5384

Nichols Wealth Management, Inc.

San Luis Obispo CA 934011042 Pacific St, Suite F

Niles Lankford Group

Plymouth IN 465631500 North Oak Drive

NLH & Company Employee Benefit Consultants, Inc.

Sacramento CA 958162530 J Street, Ste 230

Noble-Davis Consulting, Inc.

Solon OH 4413930275 Bainbridge Road, Bldg B

North American Pension Services, LLC

Rochester Hills MI 483072542 South Rochester Raod

Northeast Benefit Services, Inc.

Rochester NY 146231200 Jefferson Road, Suite 302

Northeast Planning Services, Inc.

Waltham MA 02451210 Bear Hill Rd.

Page 23 of 41


Northwest Benefit Consultants, Inc.

Des Plaines IL 600182720 S. River Road, Ste 102

Norton Retirement Services, Inc.

Phoenix AZ 850293233 W. Peoria Ave, Suite 112

Nova Pension Services, Inc.

Union MO 63084410 MacArthur Ave.

NOVA Retirement Plan Services, LLC

Herndon VA 201712465 Centreville Rd., J-17 #802

O'Brien Grant Associates

Saugus MA 01906200 Walnut St Unit F

O'Connell Pension Consulting, Inc.

Eugene OR 974011075 Washington Street, Suite 200

O. A. Pensin Services, Inc.

Brewster NY 10509P. O. Box 530

O. A. Pension Services, NJ Inc.

Montclair NJ 0704242 Elm Street

Oak Creek Partners LLC

Minneapolis MN 55414100 Second St. SE, Suite 609

OHIO Pension Services

Akron OH 443333030 W. Market St.

Omega Pensions, Inc.

Cleveland OH 44115812 Huron Road, Suite 670

P P Watt Consultant, Actuaries

San Jose CA 951291044 Belvedere Lane

Pacific Retirement Plans, Inc.

San Mateo CA 94401216 N San Mateo Drive

Paco, Inc.

West Des Moines IA 502661200 Valley West Drive, Suite 507

palmer pension services, inc.

atlanta GA 303396151 powers ferry road, #695

Panther Pensions

Chicago IL 60601400 East Randolph St, Unit 3309

Paragon TPA Group, Inc.

Fishers IN 4603713070 Prairie Baptist Road

Paramus Pension Actuaries

Paramus NJ 07652463 Nevada Street

PASI, LLC

Farmington CT 06032231 Farmington

PATA

Ipswich MA 019382 Central St

Page 24 of 41


Pavel Pension Consulting

Brooklyn NY 112291611 East 29th Street

PB Consulting, LLC

Clearwater FL 33767240 Sand Key Estates Drive, Suite 25

PBGH Financial Advisors, Inc.

Fredericksburg VA 22401725 Jackson Street, Suite 210

PBGH LLP

Harrisonburg VA 22803PO Box 1226

PCL Administrators, Inc.

Great Falls VA 22066746 Walker Road, Suite 24A

peert & associates, inc.

oakland CA 94610708 arimo avenue

Peery & Associates, Inc.

Pescadero CA 94060P.O. Box 850

PENCOMP, Inc.

South San Francisco CA 94080872 Dubuque Avenue

PENFlex Services, Inc.

Nashville IL 622639627 Wall St.

Penn Pension Center, Inc.

New York NY 100162 Park Avenue

Penret Services, Inc.

Holliston MA 0174613 Water Street

Pension & Benefit Power

Westlake Village CA 9136231255 Cedarvalley Dr. suite 218

Pension & Estate Planners

Fort Washington PA 190341300 Virginia Drive, Suite 123

Pension & Profit Sharing Planning Co., Inc.

New York NY 1000475 Broad St., Room 803

Pension Actuaries, LLC

Teaneck NJ 07666584 Rutland Avenue

Pension Administration & Consulting Svcs

West Chester OH 450697723 Tylers Place Blvd # 103

Pension Administration Mgmt, Inc.

Long Beach CA 908156444 E. Spring Street, #287

Pension Administration Services

Mesa AZ 85204931 E. Southen Avenue

Pension Administrators Group, Inc.

San Juan PR 00901500 Tanca Street, Suite 205, Ochoa Bldg.

Pension Advisors, Inc.

Barltesville OK 74003501 SE 4th Street

Page 25 of 41


Pension Advisory Group, Ltd.

Vernon Hills IL 60061175 E Hawthorn Prky Ste 141

Pension Associates

Stamford CT 069022001 West Main Street, Suite 230

Pension Benefit Designers, Inc

Battle Creek MI 49017165 Capital Ave NE

Pension Concepts

Lubbock TX 79464PO Box 64233

Pension Consultants Co., Inc.

Green Bay WI 54301444 S. Adams St. #1

Pension Design & Administration

Dublin OH 4311055 S. High Street, Suite 206

Pension Design & Administration, Inc.

Redmond WA 98073P.O. Box 89

PENSION DESIGN GROUP

MANASSAS VA 201097506 DIPLOMAT DR, SUITE 201

Pension Dynamics Corporation

Pleasant Hill CA 945232300 Contra Costa Blvd., #400

Pension Engineers, Inc.

Huntington Beach CA 926495912 Bolsa Avenue; Suite 106

Pension Geek

Morro Bay CA 93442P.O. Box 965

Pension Inc.

Green Bay WI 543111980 Commercial Way

Pension Investors Corp

Hollywood FL 330213939 Hollywood Blvd

Pension Investors Corp of Orlando Inc

Altamonte Springs FL 32701220 E. Central Parkway, Suite 3040

Pension Parameters Financial Services, Inc.

Aberdeen NJ 07747675 Line Road

Pension Plan Professionals, Inc.

Jacksonville FL 3222411555 Central Parkway, Suite 1004

Pension Plan Services, Inc.

Grand Blanc MI 484398263 S Saginaw Street Ste 1

Pension Plan Specialists, PC

Vancouver WA 98660805 Broadway, Suite 705

Pension Planners, Inc.

Naples FL 341101045 Crosspointe Dr Suite 2

Pension Planning Concepts, Inc.

West Hartford CT 0610710 North Main Street - Suite 320

Page 26 of 41


Pension Plans Associates, Inc.

Worthington OH 43085760 Lakeview Plaza Boulevard, Suite 700

Pension Resources, Inc.

Harrisburg PA 171102000 Linglestown Road, Suite 305

Pension Services Corporation

Honolulu HI 968141357 Kapiolani Blvd., Suite 1111

Pension Services Corporation

Pasadena CA 91107320 N. Halstead St., Ste. 140

Pension Services, Inc.

Miami FL 331567700 N. Kendall Drive, #405

Pension Solutions, Inc.

Oklahoma City OK 731149400 N. Broadway, Ste 410

Pension Specialists, Inc.

Folsom CA 9563035 Iron Point Circle, #100

Pension Strategies, LLC

Phoenix AZ 850162141 E. Highland Ave, Suite 180

Pension Works, Inc.

Colchester VT 05446382 Hercules Drive, Suite 1

Pension, Inc. of Iowa

Bettendorf IA 527222535 Tech Drive, Suite 201

PensionMetrics, Ltd.

Buffalo Grove IL 600891110 W. Lake Cook Road, Suite 350

PensionPros

Las Cruces NM 880115031 Alamo Mine Trail

Pensions Plus, Inc.

Salt Lake City UT 841092749 East Parleys Way, Suite 320

Pensoin Administrators, Inc.

Inverness IL 600671626 Colonial Parkway

PenSys, Inc.

Sacramento CA 958252233 Watt Avenue, Suite 330

Pentec Pension Management

Midland TX 79701303 W. Wall, Suite 400

Pentec,Inc.

Southington CT 0648972 Queen Street

Peoples United Bank Retirement Services

Burlington VT 0540140 Main Street, Suite 300

Peter L. Huntting & Co., Inc.

San Diego CA 921032540 First Avenue

Pietro Sabatino, QKA

Rego Park NY 1137499-60 63rd Rd, 9M

Page 27 of 41


Pinnacle Pension Services, Inc.

Boise ID 837063101 W. Main Street, Suite 100

Pinpoint Financial, LLC

Memphis TN 381253238 Players Club Circle

Piper Pension & Profit Sharing

Culver City CA 9029111291 Washington Blvd

Planmark Financial Group, Inc.

Alpharetta GA 300223655 Brookside Parkway, Ste. 510

Planned Financial Programs

North Plainfield NJ 07060461 Somerset Street

Planned Retirement consultants & Administrators, I

Ridgewood NJ 07450555 Goffle Road, Suite 200 P.O. Box 5126

Plybon & Associates

Greensboro NC 274096518 Airport Center Dr

Pohlman & Talmage CPAs, Inc.

Dayton OH 454393445 South Dixie Drive

Pollard & Associates, Inc.

Hunt Valley MD 210301 North Park Drive, Suite 104

Polycomp Administrative Services, Inc.

Roseville CA 956613000 Lava Ridge Court #130

Porte Brown LLC

Elk Grove Village IL 60007845 Oakton Street

Positive Retirement Outcomes, LLC

Medfield MA 0205215 Brook Street Unit C2

Postlethwaite & Netterville, APAC

Baton Rouge LA 708098550 United Plaza Blvd, Suite 1001

Preferred Pension Planning Corporation

Bridgewater NJ 08807991 Route 22 West

Preferred Pension Solutions

Andover KS 670021400 Terradyne Drive, Suite 314

Premier Actuarial Solutions

San Francisco CA 94104115 Sansome Street, Suite 1204

Primark Benefits

Burlingame CA 94010875 Mahler Road #105

Priority Pension Services, Inc.

Irvine CA 926141682 Langley Avenue

Prism Management Company, Inc.

Chatsworth CA 913119544 Topanga Canyon Blvd.

PROBABILITY TECHNOLOGY, INC.

LYNDEN WA 98264424 ISLAND GREEN WAY

Page 28 of 41


Professional Benefit Plans, Inc.

Oakland CA 9460280 Swan Way, Suite 300

Professional Benefit Services

Salem OR 973201193 Royvonne SE, Suite 22

Professional Pension Administrators, inc.

Orange CA 92866158 N. Glassell Street, Suite 206

Professional Pension Planners, Inc.

Ardsley NY 105021053 Saw Mill River Road

Professional Pension Services, Inc.

Redding CA 960011422 Oregon Street

Progressive Pension Administrators, Inc.

Fort Myers FL 339194560 Via Royale, Suite 4A

Pyramid Pension Services

Winchester VA 22601217 S. Washington Street

QPC

fort washingtown PA 19034451 s. bethlehem pike, ste. 100

Quailified Plans, LLC

Savannah GA 31404100 Riverview Drive

Qualified Pension Services, Inc.

Springfield MO 658073859 S. Cox Avenue

Qualified Plan Administrators, Inc.

Augusta GA 30901306 Sixth Street

Qualified Plan Administrators, Inc.

Johnson City TN 37601332 E. Springbrook Dr., Ste 400

Qualified Plan Consultants, Inc.

West Springfield MA 0108946 Daggett Drive

QUALIFIED PLAN INVESTMENT SERVICES INC.

FAIRFAX VA 2203010085 MCCARTY CREST COURT

Qualified Plan Solutions LC

Wichita KS 672122118 N. Tyler, Building C

Qualified Retirement Plan Services, Inc.

Raleigh NC 276162724 Discovery Drive

Quality Pension Services

Chico CA 959283287 Dayton Road

R-Tech Consultants, Inc.

Woodland Hills CA 9136421331 Costanso Street

R. Bruce Tanner & Associates, Inc.

Sugar Hill GA 305184536 Nelson Brogdon Blvd. Ste: 2, Bldg. D

R. E. Wacker Associates

San Luis Obispo CA 93401973 Higuera Street

Page 29 of 41


R. P. Mills Associates, Inc.

Allentown PA 18102213 North Fountain Street

R.L. Billings and Company

Sioux City IA 511042020 Indian Hills Drive

RAC Benefit Consulting

Massapequa Park NY 11762134 Southgate Circle

Radachi and Company

Elyria OH 44035900 East Broad Street, Suite A

Rafael L. Rocha, MD, PA

St Petersburg FL 33710640 Tyrone Blvd

Rea & Associates, Inc.

New Philadelphia OH 44663419 W. High Ave

Reagan Communications, Inc.

Santa Cruz CA 95060698 Front St

Recordkeeping & Consulting Co.

Irving TX 750381431 Greenway, Ste. 350

Red Bank Pension Services, Inc.

Red Bank NJ 077012 Hartford Drive, Suite 101

Rehmann Financial

Farmington Hills MI 4833139300 West Twelve Mile Rd #100

Reish & Reicher

Los Angeles CA 9002511755 Wilshire Blvd., 10th Floor

Reliant Pension Associates, Inc.

Walnut Creek CA 945972855 Mitchell Drive, Suite 118

REPTECH Corp.

Denver CO 802374600 South Ulster St., Suite 680

retirement advisory servces corp DBA Pension & Est

Fort Washington PA 190341300 Virginia Dr. Suite 123

Retirement Benefits Designs, LLC

Melville NY 11735445 Broadhollow Road, Suite 25

Retirement Consultants Ltd.

Albuquerque NM 871103001 Louisiana NE

Retirement Consulting Group

Winnsboro TX 75494210 E. Carnegie Street

Retirement Plan Administrative Service, Ltd.

Richmond VA 232291503 Santa Rosa Road - Suite 120

Retirement Plan Administrators, LLC

Atlanta GA 30342780 Johnson Ferry Road Suite 375

retirement Plan Concepts & Services, Inc.

Fort Wayne IN 468256509 Mutual Drive

Page 30 of 41


Retirement Plan Services, Inc.

Tampa FL 33602One Tampa City Center, Suite 1840

Retirement Plan Services, LLC

St. Louis MO 633681699 S. Hanley Road, Suite 300

Retirement Plan Solutions

Altoona PA 166021678 Bellmeade Drive

Retirement Planners & Administrators, Inc.

Falls Church VA 220437639 Leesburg Pike

Retirement Planning & Servicing, Inc.

Scottsdale AZ 85261P.O. Box 6096

Retirement Planning, Inc.

Grand Rapids MI 495464467 Cascade Rd., S.E. Ste 4471

Retirement Plans Limited

Hudson WI 54016595A Schommer Drive

Retirement Programming Ltd.

Riverhead NY 11901318 Roanoke Avenue

Retirement Programs Co., LLC

Hinsdale IL 60521120 E. Ogden Avenue #102

Retirement Solutions

St. Louis MO 6312310425 Jade Forest Drive

Retirement Solutions, LLC

Barre VT 05602162 North Main Street

Retirement Strategies Group

Springfield NJ 07081150 Morris Avenue, Suite 202

Retirement Strategies Group, L.L.C.

New Orleans LA 70123800 W. Commerce Road, Suite 105

Retirement Strategies, Inc.

San Juan PR 00919PO Box 192194

Retirement Strategies, LLC

Little Chute WI 54140107 W. Main Street

Retirement, LLC

Abilene TX 79608P.O.Box 7390

retirment advisors

dallas TX 752445001 spring valley road, suite 400 - east

Richardson Actuarial Services

Davis CA 95616221 Luz Place

Riffkind, Scott & Associates, Inc.

Palm Desert CA 9221178678 Sunrise Canyon Ave.

Rimkus, Marciano & Associates, Inc.

Rochester NY 146233136 Winton Rd S., Suite 300

Page 31 of 41


Rita K. Moore

Marietta GA 300623202 Wicks Creek Trail

rivero gordimer &CO, P.A.

Tampa FL 33602201 N. Franklin St. Suite 2600

Rob Garcia Wealth Management

Templeton CA 93465613 S. Main Street

Robert B. Whitestone & Associates

Randolph NJ 0786937 Hilltop Drive

Robert W DeCoursey

Phila PA 1911814 E Highland Ave Ste 200

Rocco Actuarial Consulting

Huntington Beach CA 92648201 W Adams Ave.

Rodriguez Davidson & Company, PA

Tampa FL 336176504 E. Fowler Avenue

Rogers & Associates

Fort Worth TX 761021330 Summit Avenue

Rogers Capital Management

Fort Worth TX 761021330 Summit Avenue

Ronald Spitz & Associates, Inc.

Des Plaines IL 600161300 Jefferson Street

Rosenfeld/Tortu Retirement Planning Co., Inc.

Tarrytown NY 10591220 White Plains Rd

RPC Fresno, Inc. dba Retirement Plan Consultants

Fresno CA 937111080 W. Shaw Ave., #101

RPS Plan Administrators

Aurora CO 800142851 S. Parker Road, Ste. 230

Russell, Mainini & Franklin LLP

San Luis Obispo CA 93401615 Clarion Court, Suite 1

RWC Pension Administrators, Inc.

Wauconda IL 60084321 N. Main Street

S P T Pensions

White Plains NY 106069 Howard Avenue

S. K. Mannlein and Associates

Downers Grove IL 605155120 Belmont Road, Suite R

S. Kartzmer, Inc.

Hollywood FL 33021450 North Park Road #402

S.J. Singer Associates

Langhorne PA 19047PO Box 477

Sabre Capital Consulting, Inc.

Beverly Hills CA 90209P.O.Box 16211

Page 32 of 41


sae joun park p c

binghamton NY 1390310 mitchell ave

Safe Associates, Inc.

Chicago IL 60661728 W. Jackson Blvd., Ste 1212

Samuel Pension Consultants, Inc.

Silver Spring MD 20904120 Colesville Manor Drive

San Diego Pension Consultants

San Diego CA 921115628 Copley Drive

San Luis Pension Consultants, Inc.

San Luis Obispo CA 934011320 Osos Street

Sanford, Baumeister & Frazier, PLLC

Fort Worth TX 76102512 Main Street; Suite 1500

Save Benefits, LLC

New Almaden CA 95042P O Box 128

SBC Benefit Consultants, Inc.

Rutherford NJ 0707051 Chestnut St

Scarola Associates Engineering

Apollo Beach FL 335726505 Surfside Blvd

Schachle Benefit Services, Inc

Fayetteville GA 30214PO Box 142128

Schenck Retirement Plan Solutions LLC

Appleton WI 54911200 E Washington Street, PO Box 1257

Schimandle & Cantrell, CPAs, Inc.

Arroyo Grande CA 934201108 E Grand Ave

Schneider & Brown Co.,EA

Cincinnati OH 452424520 Cooper Rd Ste 203

Scholz, Klein & Friends Enlightened Retirement Gro

San Antonio TX 782178610 North New Braunfels #702

Schumacher Financial Services, Inc.

Sikeston MO 63801368 N. Kingshighway

Schweitzer & Company, LLC

Babylon NY 11702126 West Main Street

SCI, INC.

HOUSTON TX 77098P.O. BOX 980241

Scott, Tellier & Co., Inc.

Phoenix AZ 850185635 E. Thomas Road

Second Sight Medical Products, Inc.

Sylmar CA 9134212744 San Fernando Road Building #3

Security Benefit

Topeka KS 66636One Security Benefit Place

Page 33 of 41


Seefeldt & Associates, Inc.

San Diego CA 921082333 Camino del Rio South, Ste 330

Self-employed

Oakland CA 946101027 Trestle Glen

Serritslev, Norwine & Co. CPAs, LLP

Solvang CA 93463650 Alamo Pintado RD

siegel actuarial consulting, inc.

wexford PA 1509011676 perry highway, suite 3300

Simoneaux Consulting Services, Inc

Mandeville LA 70471160 Lochmere Drive

SKS Plan Administrators, Inc.,

Mt. Ephraim NJ 08059237 S. Black Horse Pike

Slavic Integrated Administration

Boca Raton FM 334871075 Broken Sound Pkwy. NW Ste 100

Snow, Bittleston & Co CPA

Los Gatos CA 95030250 N Santa Cruz Avenue

South Coast Pension Services, Inc.

Tustin CA 927803002 Dow Ave., Suite 526

Southern Pension Services

Tampa FL 336092707 W Azeele St, Suite 200

SOUTHLAND PENSION SERVICES

NORTHRIDGE CA 91327POST OFFICE BOX 7007

Southwest Pension Services, Inc.

Las Vegas NV 891462320 Potosi Street, Suite 150

Spectra Associates, Inc.

Feasterville PA 190531016 Mill Creek Drive

Spectrum Pension Consultants, Inc.

Tacoma WA 984666402 19th Street West

Squire Retirement Plan & Consulting Services, Inc.

Verona NJ 07932450 Bloomfield Avenue, 2nd Floor

Stan A. Kinoshita & Assoc., Inc.

Hilo HI 96720410 Kilauea Avenue

Stanley Benefit Services, Inc.

Greensboro NC 27401300 East Wendover Ave, Suite 101

State Bank & Trust

Fargo ND 581033100 13th Ave. South

Staunton Steam Laundry

Staunton VA 24402P O Box 300

Steele Capital Management

Dubuque IA 52001788 Main Street

Page 34 of 41


Steidle Pension Solutions LLC

Lebanon NJ 08826128 Main St

Steinhorn Consulting

Walnut Creek CA 945961470 Maria Ln, Ste 210

Stephen Eldridge & Company, Inc.

Manchester NH 03104686 Chestnut Street

Stephen H. Rosen & Associates, Inc.

Haddonfield NJ 0803389 No. Haddon Avenue

Steve Blicblum M.D.,P.A.

Brandon FL 33509P.O. Box 852

Steven J Levine, LLC

Katonah NY 1050641 Katonah Ave., Suite 301

Strategic Benefits Advisors, Inc.

Atlanta GA 303382392 Mt. Vernon Road, Suite 200

Strategic Retirement Plan Dynamics

Tucson AZ 857101010 N. Finance Center Drive, Suite 106

Striegel Knobloch & Company, L.L.C., CPA's

Bloomington IL 61701115 West Jefferson Street, Suite 200

Stroud Consulting Services, Inc.

Marco Island FL 34145165 Geranium Court

Suemori & Inouye, Inc.

Honolulu HI 968141299 S Beretania St Ste 315

Summit Benefit & Actuarial Services

Eugene OR 97405374 W. 12th Ave

Summit Financial Corporation

Burlington MA 018037 New England Executive Park, Suite 220

Summit Retirement Plan Services, Inc.

Uniontown OH 4468513680 Cleveland Avenue

Suncoast Pension and Benefits Group, Inc.

Tampa FL 33612508 W. Fletcher Avenue, Suite 111

Sunwest Actuarial Services, LLC

Tucson AZ 85737PO Box 70030

Sunwest Pensions

Tempe AZ 85281PO Box 7850

Synergistic Planning

Laguna Beach CA 92651305 N. Coast Hwy., Ste. M

T & T Benefits, Inc.

Coral Springs FL 3306510240 W Sample Road Suite B

T. J. PENSIONS, INC.

SETAUKET NE 11733100-40 SOUTH JERSEY AVENUE

Page 35 of 41


T.E. Lott & Company

Columbus MS 39701P.O. Box 471

T.J. Pensions

Setauket NY 11733100-40 South Jersey Avenue

Tax Sheltered Compensation, Inc.

Edina MN 554397300 Metro Blvd., Ste 450

Taylor/Webster

Brentwood TN 37027100 Winners Circle, Suite 100

Tegra Financial Partners

Atlanta GA 303285 Concourse Parkway, Suite 600

Temen Kaiser and Cameron CPAs LLP

Antioch CA 945092730 Lone Tree Way Suite 4

Tepfer Consulting Group, Ltd.

Northbrook IL 60062145 Revere Drive

the allocation company, inc

houston TX 77024701 n post oak, suite 450

The Benefit Practice

Stamford CT 069011055 Washington Blvd., Suite 540

The Benefit Shop, LLC

Seguin TX 78155605 Lake Placid Dr

The Benefits Consulting Group, Inc.

Chicago IL 6060453 W. Jackson Blvd., Suite 1250

THE CHEROKEE BENEFITS GROUP, INC.

WOODSTOCK GA 30188416 CREEKSTONE RIDGE

The Cottonwood Group

Overland Park KS 662116900 College Blvd, Suite 300

the emering companies

chicago IL 60602180 w. washington suite 200

The Feingold Companies

Worcester MA 0160822 Elm Street

The First National Bank in Sioux Falls

Sioux Falls SD 57117100 South Phillips Avenue, PO Box 5186

The Haslauer Group, Inc.

Harahan LA 701236430 Jefferson Highway

The Hirshorn Company

Philadelphia PA 1911814 East Highland Avenue

The Kagan Company

Woodland Hills CA 913676400 Canoga Avenue, Suite 305

The Law Offices of Ilene H. Ferenczy, LLC

Atlanta GA 303292200 Century Parkway, Suite 560

Page 36 of 41


The LBA Group

Jacksonville FL 32210501 Riverside Avenue Suite 800

The Lynn Advisory Group, LLC

Montvale NJ 0764547 Sunrise Drive

the MandMarblestonre Group llc

Philadelphia PA 191042929 Arch Street Suite 600

The Nolan Company

Overland Park KS 662108900 Indian Cfreek Parkway, Suite 200

The Paragon Alliance GRoup

Souderton PA 1896464 N. Country Line Road

The Pegler Pension Group

Warrenton VA 20188P. O. Box 1108

The Pension Company

Dallas TX 7524013155 Noel Road Suite 2300

the pension department inc

plainview NY 1180354 sunnyside blvd

The Pension Group, Inc.

Laguna Hills CA 9265323046 Avenid de la Carlota, Ste. 500

The Pension People, Inc.

Solana Beach CA 92075990 Highland Drive

The Pension Source, Inc.

Stuart FL 349942110 SE Rays Way

The Pension Specialists, Ltd.

Rockford IL 611083923 East State Street

The Pension Studio

Lake Worth FL 334601426 N Federal Highway

The Plasencia Group

Tampa FL 336074107 N. Himes Ave.

The Price Company

Fresno CA 937045151 N Palm Avenue Suite 920

The Retirement Advantage, Inc.

Port Washington WI 53074101 E. Grand Ave, Ste 16

The Retirement Plan Company, LLC

Brentwood TN 370277500 Commerce Way, Suite 75

The Retirement Team, Inc.

High Point NC 27260164 S. Main Street, Suite 609

The Savamt Group

San Francisco CA 94107461 2nd Street, #151

The Savitz Organization, Inc.

Philadelphia PA 191031845 Walnut Street; Suite 1400

Page 37 of 41


The Summit Group, Inc.

Oklahoma City OK 731181900 NW Expressway, Suite 840

The Tampa Club

Tampa FL 33602101 East Kennedy Blvd. Suite 4200

The Turpin Consulting Group, Inc.

Albuquerque NM 871105005 Prospect Ave NE - Suite B

The Vargo Company

Erie PA 165114932 Iroquois Avenue

The Weiss Group, Inc.

Des Plaines IL 600181111 E. Touhy, Suite 235

THEODORE J GRELLNER DDS, PA

TAMPA FL 3364715310 AMBERLY DR, #195

Thomas C. Davis, RFC

Tampa FL 336073030 N Rocky Point Dr W

Thomas F Barrett Inc

Bethesda MD 208164701 Sangamore rd

thriftee storage

Los Angeles CA 900261717No. Glendale Blvd

Tigers Eye Benefits Consulting

Hagerstown MD 21740147 West Washington Street

Timothy J. Feusner Pension Services, Inc.

SPringtown PA 180812952 Shirley Lane

Timothy L Messett, Sole Proprietor

New Smyrna Beach FL 321696854 S. Atlantic Avenue

Toledano & Associates, Inc

Greenville SC 296051429 Augusta Street

Tony H Tarabay, CPA

Redwood City CA 94065201 Redwood Shores Pkwy, Suite 100

Toth Consulting, LLC

Pittsburgh PA 15226941 Berkshire Avenue

TPA Services, Inc.

Greenwood Village CO 801118301 E. Prentice Avenue, Suite 408

TPP Retirement Plan Specialists, LLC

Overland Park KS 6621010801 Mastin Blvd. Suite 700

TR Paul Inc.

Newtown CT 0647014 Commerce Road

Trendcepts

San Leandro CA 94577151 Callan Avenue, Suite 308

TRI-AD

Escondido CA 92025221 W. Crest St #300

Page 38 of 41


Tri-State 401(k) Administrators

Evansville IN 477157144 E Virginia Street, Suite B

Trinity Pension Consultants, Inc.

Fairlawn OH 443332735 Crawfis Blvd. Ste 200

Trinity Pension Group, LLC

High Point NC 272654194 Mendenhall Oaks Parkway

TriStar Pension Ltd

Oklahoma City OK 731209150 N May Avenue, Suite A

Truog-Ryding Company, Inc.

Westlake Village CA 913612659 Townsgate Road, Suite 101

Trust Company of Illinois

Downers Grove IL 605151901 Butterfield Rd, Suite 1000

TSA Training & Consulting

Tucson AZ 857158831 E. Calle Playa

TSP Associates, Inc.

Burbank CA 91501500 East Olive Avenue, Suite 530

Tycor Benefit Administrators, Inc.

Berwyn PA 19312850 Cassatt Road, Suite 310

ubs trust company of puerto rico

san juan PR 00918250 munoz rivera 9th floor san juan pr 00918

UNIFI Companies Retirement Plans

Cincinnati OH 452401876 Waycross Rd.

Unified Trust Company, N.A.

Lexington KY 405042353 Alexandria Dr., Ste. 100

United Benefit Pensions Inc.

Melville NY 1174735 Pinelawn Road, Suite 103E

Utility Professional Services, Inc.

Fredericksburg VA 22401311 Cannon Circle

Valley Forge Pension Management, Inc.

Dresher PA 19025715 Twining Rd., Suite 202

Valpar, Inc.

Lincoln NE 68508701 P. Street, Suite 303

Vatalaro & Associates, PLLC

Grosse Pointe Park MI 4823014950 E. Jefferson Avenue, Suite 170

VAUGHAN & ASSOCIATES, INC.

GREENVILLE SC 29601220 N MAIN STREET, SUITE 303

VKS Consulting

Belmont CA 940022708 Barclay Way

W&W Actuarial Services, Inc.

Pittsburgh PA 152202275 Swallow Hill Road

Page 39 of 41


wachstock pension law pc

great neck NY 11021185 great neck road, #408

Waldheger Coyne, A Legal Professional Association

Cleveland OH 441451991 Crocker Road, #550

Walker Benefits

New Castle PA 161052599 Wilmington Road

Wellington Financial Group

Chantilly VA 2015114325 Willard Road

Wellington Financial Group, Inc.

Chantilly VA 2205014325 Willard Road, Suit 104

Wender & Company

Maumee OH 435371745 Indian Wood Circle, Suite 160

West Coast Orthopaedic Medical Group

Arcadia CA 91007301 W. Duarte Road Suite 408

Western Pension Services

Meadow Vista CA 95722P.O. Box 1142

Westernbank

Guaynabo PR 00969B 5 Tabonuco St. Suite 216 PMB 284

wia consultants, inc

farmingdale NY 11735100 broadhollow road suite 203

Wiederman & Associates

Tustin CA 927801415 Warner Avenue, Suites C&D

Williams Actuarial Group, LLC

Nashville TN 37215704 Sweet Cherry Court

Williams Actuarial International, LLC

Saint Petersburg FL 337052295 West Bay Isle Drive, SE

Williams Financial Services, Inc.

Coral Springs FL 330653000 N University Drive # 2F

Williams Pension Services, Inc.

Hacienda Heights CA 917452440 S. Hacienda Bl., Suite 216

Willow Technology, Inc.

Bellingham WA 98226961 Red Tail Lane

Windes & McClaughry Accountancy Corporation

Long Beach CA 90802111 W. Ocean Blvd., Suite 2200

Winer & Bevilacqua, Inc.

Akron OH 4433382 North Miller Rd

Witt Mares Pension Designs

Newport News VA 23606701 Town Center Drive, Suite 900

Wright Retirement SErvices, LLC

Valdosta GA 31603PO Box 5385

Page 40 of 41


YHB Pension Services

Farmington CT 06032231 Farmington

Zacarias Actuarial Coonsultants, Inc.

Brentwood CA 94513144 Continente Ave, Suite 140

Page 41 of 41

4245 North Fairfax Drive, Suite 750 | Arlington, VA 22203 | P 703.516.9300 F 703.516.9308

www.asppa.org

February 2, 2010

Ms. Phyllis C. Borzi

Assistant Secretary/ EBSA

US Department of Labor

200 Constitution Avenue, NW, Ste S-2524

Washington, DC 20210

Re: EFAST2 PIN Sharing

Dear Ms. Borzi:

The American Society of Pension Professionals and Actuaries (ASPPA) is submitting

this letter in connection with the ASPPA petition to the Department of Labor (DOL) to

modify its rules regarding the sharing of signer credentials under EFAST2. With this

letter we offer a proposed solution to the problem outlined in the petition.

RECOMMENDATION

Specifically, ASPPA proposes that the DOL provide a practitioner-friendly (and plan

sponsor-friendly) alternative to the Form 5500 electronic signing ceremony. ASPPA's

proposal will allow practitioners to input signer credentials and to transmit Form 5500

filings on behalf of their clients (plan sponsors) after receiving authorization from the

signer(s). Enclosed please find proposed model authorizations statements to be used for

this purpose. Please note that the model authorization statement applies only to the filing

for a particular year - they are NOT open-ended.

This approach is similar to that used either by the IRS for e-filing tax returns (e.g., Form

8879) or by the PBGC for certifying premium filings, which allows the “up-loader” to

certify that they have been authorized to submit the filing to the PBGC. This change will

reduce the burdens of EFAST2 on both practitioners and plan sponsors.

To accommodate the above change, ASPPA recommends that DOL charge holders of

EFAST2 signer credentials with responsibility for the use of such credentials, similar to

the responsibility imposed under EFAST[1]. Under the EFAST[1] electronic filing

system, credentials were issued with the admonition that “Your PIN and/or Key are

considered “compromised” if anyone but you or someone authorized to file on your

behalf [emphasis added] obtains access to them.”

This relatively minor revision would enable practitioners to effectively continue to assist

plan sponsors with required governmental reporting for their plans. The DOL can

implement these changes by simply updating FAQ #33, the statements on the IREG PIN

Agreement web page ("By activating your PIN, you agree not to share your PIN with


www.asppa.org

anyone.") and in the PIN retrieval e-mail notification ("As part of the PIN application,

you agreed not to disclose or share your PIN with anyone, including commercial service

providers."). The proposed modification would replace the preceding statements with

“Your PIN is considered compromised if anyone but you or someone authorized to file

on your behalf obtains access to them. If your PIN is lost, stolen or becomes

compromised, you must contact EFAST2 to obtain a replacement PIN."

We recognize that changes to any process can be difficult. However, this particular

situation is one that can be easily resolved so that the concerns of all parties (including

the DOL) can be accommodated. Permitting the sharing of credentials, as described

above, will help facilitate compliance, reduce costs, and eliminate a burden that might

discourage some employers from sponsoring a plan.

* * * * * *

These comments were prepared by ASPPA’s Reporting and Disclosure Subcommittee of

the Government Affairs Committee, Peter Gould, CPC, Chair. Please contact Craig

Hoffman, General Counsel and Director of Regulatory Affairs at ASPPA, at (703) 516-

9300 ext. 128, if you have any comments or questions regarding the matters discussed

above. Thank you for your consideration of these comments.

Courtesy Copies:

Michael Davis

Deputy Assistant Secretary

200 Constitution Ave, NW

Room S2524


Robert Doyle

Director, Office of Regulations & Interpretations

200 Constitution Avenue NW

Room N5669

P-420



www.asppa.org

John J. Canary

Deputy Director of Regulations and Interpretations

200 Constitution Ave NW Room N5669

Washington, DC 20210-0001

Alan Lebowitz

Deputy Assistant Secretary

200 Constitution Ave NW

Room N-5677

Washington, DC 20210-0001

DOL e-file Signature and Filing Authorization

for the Form 5500 Series Report (Model Statement – Form 5500-SF)

Name of Plan:

EIN / PN:

Plan Year Ending:

PART I Return Information (in whole dollars)

Total employer contributions - Line 8a(1) of Form 5500-SF $

Net assets available for benefits - Line 7c, column (b) of Form 5500-SF $

PART II Declaration and Signature of Authorized Signer

Under penalties of perjury, I declare that I have examined the return/report, including all

applicable schedules, and to the best of my knowledge and belief, it is true, correct, and

complete.

I further declare that the information provided in Part I above is the same as shown on Form

5500. I hereby authorize __________________________ (insert name and EIN of service

provider) to (a) assist me in applying for my EFAST2 credentials; (b) apply my EFAST2

credentials as part of the EFAST2 signing ceremony; and/or (c) to file the return electronically

through EFAST.

This authorization is applicable only to the filing for the above-named Plan and applies only for

Plan year end stated above.

Plan Administrator: Date:

Plan Sponsor (if not the Plan Administrator): Date:

PART III Certification of Designated Service Provider

On behalf of the service provider designated above, I hereby certify that the firm will use the

authority granted only for the express purposes described above; that the firm will not disclose

EFAST credentials or other confidential information to any parties other than the DOL, as

required for EFAST filing; and that the firm will take reasonable steps to assure that confidential

information provided by the Plan Administrator or Plan Sponsor is protected from unauthorized

disclosure.

For the service provider: Date: (signature and title)

The designated service provider must retain this authorization.

Do not submit this form to the DOL unless requested to do so.


for the Form 5500 Series Report (Model Statement – Form 5500 with Schedule I)

Name of Plan:

EIN / PN:

Plan Year Ending:


Total employer contributions - Line 2a(1) of Schedule I $

Net assets available for benefits - Line 1c, column (b) of Schedule I $




complete.





through EFAST.











disclosure.





for the Form 5500 Series Report (Model Statement – Form 5500 with Schedule H)

Name of Plan:

EIN / PN:

Plan Year Ending:


Total employer contributions - Line 2a(1)(A) of Schedule H $

Net assets available for benefits - Line 1l, column (b) of Schedule H $




complete.





through EFAST.











disclosure.




January 5, 2010 Ms. Phyllis C. Borzi Assistant Secretary ... Letters/EFAST2 PIN... · Ms. Phyllis C. Borzi Assistant Secretary/ EBSA ... Encino CA 91436 ... Ms. Phyllis C. Borzi Assistant

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