Fee Schedule

Defined Benefit Plan	Defined Benefit Plan + 401(k)	Individual 401(k)
Set Up Fee - First Year Only $1200 + $50 per participant (including Owner) Annual Administration Fee - Including First Year $1600 + $100 per participant (including Owner)	Set Up Fee - First Year Only $1450 for Business Owner + $50 to include Spouse Annual Administration Fee - Including First Year $2250 for Business Owner + $200 to include Spouse	Set Up Fee - First Year Only $200 Annual Administration Fee - Including First Year $550 for Business Owner + $100 to include Spouse
Services Provided for Defined Benefit Plan and Defined Benefit Plan + 401(k): Initial Consultation Contribution Calculation Annual Participant Statements Preparation of Annual Actuarial Report Preparation of Schedule B Trust Accounting Reconciliation Summary Annual Report, if applicable Signature ready Form 5500		Services Provided for 401(k) Plan: Initial Consultation Contribution Calculation Signature ready Form 5500

Takeover of an Existing DB Plan		$650
DB Participant Rollover		$125
DB Participant Loans		$100 + $60/year
Basic DB Plan Amendment		$175
DB Contribution Redesign		$375
Pension Benefit Guaranty Corporation (PBGC) Premium (if required)		$295
Employee Distributions		$175 per termination
DB Plan Termination Services		$1000 with no IRS submission
PBGC DB Plan Termination Services		$1900 with no IRS submission
Special IRS Forms		$195
Special Requests		$195 per hour

Note: The Annual Administration fee is billed on a quarterly basis. Shortly after establishing the plan, clients will receive an invoice that will bring the plan current with the quarterly billing cycle.

The full Annual Administration fee applies to the first plan year regardless of when during the year the plan is established.

In the first plan year only, there will be both a Plan Setup fee and an Annual Administration fee.

This fee schedule is subject to change.