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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.
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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

May 07, 2018

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  • 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 DOLs 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. ASPPAs 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 Departments 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 signers 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 plans 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 ASPPAs 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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

    Benefit Strategies, Inc.

    Roanoke VA 240182766 Electric Road SW

    Benefit Strategies, Inc.

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    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

  • Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors

    YHB Pension Services

    Farmington CT 06032231 Farmington

    Zacarias Actuarial Coonsultants, Inc.

    Brentwood CA 94513144 Continente Ave, Suite 140

    Page 41 of 41

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    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

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    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 ASPPAs 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

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    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.

  • DOL e-file Signature and Filing Authorization

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

    Name of Plan:

    EIN / PN:

    Plan Year Ending:

    PART I Return Information (in whole dollars)

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

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

    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.