On Our Agenda. It s S ll Go Time on Exchanges and ACA Compliance. Year End Tax Planning in a Year of Change

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1 THURSDAY, September 19, 2013 About On Our Agenda Our Speakers BREAKFAST & REGISTRATION 7:30 8:00 am PROGRAM 8:00 11:00 am TO REGISTER: by September 11, 2013 or call Kristalynn Redstone with Sound Stewardship at for more informa on. LOCATION: Polsinelli 700 W. 47th Street, Suite 700 Kansas City, MO It s S ll Go Time on Exchanges and ACA Compliance Year End Tax Planning in a Year of Change What Exchanges are Made with Our Re rement Plan Defaults? 401k: Considering the Conversion Brian M. Johnston Shareholder Polsinelli Greg Owens Managing Member Keller & Owens Troy Redston, AIF Plan Architect PHD. Re rement Consul ng Ma Syverson Principal and Cer fied Financial Planner Sound Stewardship SPONSORED BY POLSINELLI, PHD. RETIREMENT CONSULTING, KELLER & OWENS and SOUND STEWARDSHIP

2 POLSINELLI, PHD. RETIREMENT CONSULTING, KELLER & OWENS and SOUND STEWARDSHIP present Business Planning Forum Evalua ng the Exchange Equipping your business for change. AGENDA It s S ll Go Time on Exchanges and ACA Compliance Presented by: Brian M. Johnston Although the IRS recently extended a portion of the applicable employer obligations for compliance under the Patient Protection and Affordable Care Act of 2010 (aka "ACA" or "Obamacare"), many compliance responsibilities remain applicable for 2014 and beyond. Brian Johnston will recap the obligations that remain applicable in 2014 and discuss what steps must be taken to be prepared for what is still required and also what other strategic decision-making responsibilities should also be considered in the short-term and the long-term as well. Brian M. Johnston leads the Employee Benefits and Executive Compensation practice group. With 20 years of representing public and private businesses, as well as governmental and not-for-profit entities, Mr. Johnston assists clients with the design, implementation and administration of retirement plans, as well as nonqualified plans and other deferred compensation alternatives. Mr. Johnston also has unique knowledge and experience with the design, implementation and administration of health and welfare plans, including self-funded and fully insured health benefit plans, health savings accounts and other "consumer driven health plans," cafeteria plans, and other medical reimbursement arrangements. In each of these areas, Mr. Johnston advises clients concerning fiduciary responsibilities in compliance with legal and regulatory requirements applicable to employee benefit plans. 2 of 5

3 Year End Tax Planning in a Year of Change Presented by: Greg Owens On January 2, 2013, the American Taxpayer Relief Act of 2012 was signed into law changing and extending various provision of federal tax law. In addition, certain provisions of the Affordable Care Act, affecting tax imposed on certain taxpayers, became effective for For Kansas taxpayers, the drastic changes implemented by HB 2117 took effect January 1st of this year. The IRS has been active throughout 2013 providing rulings and interpretations of tax law. Greg Owens, CPA will walk you through the maze of tax changes and help you make educated year-end tax planning decisions and start preparing for The discussion will include information regarding: New tax laws for individuals, including tax rates, 3.8% Medicare tax on investment income for certain high-income taxpayers, 0.9% tax for 2013 for certain taxpayers, new home office provisions and more. Year-end tax planning decisions for businesses, bonus depreciation and expensing levels for 2013, the effect of new law on certain Kansas business owners and other information. New rates and provisions for estate and gift taxes. Greg Owens has thirty years of experience in public accounting, including over twenty years as an owner of Keller & Owens. Currently, Greg is managing partner of Keller & Owens, LLC. His responsibilities include firm management, personnel management, personnel management, marketing and oversight of the firm's accounting, consulting, payroll and tax services. Greg is also the account administrator for many of the firm's most significant for-profit and not-for-profits clients. Greg holds a Bachelor of Arts Degree in Accounting and Business Administration - MidAmerica Nazarene University and a Masters of Business Administration - University of Missouri at Kansas City. 3 of 5

4 What Exchanges are Made with Our Re rement Plan Defaults? Presented by: Troy Redstone, AIF Troy Redstone is a Behavioral Finance Specialist who turns the behavioral challenges into behavioral solutions. His practical applications help employees retire better. This session will share a few of those tips to apply to your workplace, but we will also share the research behind the positive ROI for your company's bottom line. The case for Plan Health Design will lay out the compatibility and alignment between the goal of healthy employees with healthy account balances and the goal of healthy employers with healthy account balances. In other words, it is possible to save the company money and still help employees retire on their own terms. JP Morgan recently completed their 2013 Defined Contribution Plan Survey. According to their survey last month, more than 70% of plan sponsors said it is important to work with a service provider that focuses on participant outcomes or suggests new ideas and plan design for achieving plan goals, though only 10% of respondents said that they work with a provider that does this. Increasingly, employers expect accountability for healthy outcomes for their plan participants; it's not enough to have a retirement plan in place if that plan is not helping employees retire well on their own terms. The retirement plan crisis in America is only growing more severe with each generation of workers increasingly unprepared for their retirement years. While employers are asking for help to overcome the behavioral challenges of poor participation and low deferrals the motivation has been on helping build wealth for employees while the assumptions have been that building wealth for employees is at the expense of the employers. New research, however, shows that there is a measurable Return on Investment for employers who invest in their company plan. In fact, the evidence indicates that it could be very costly for employers who do not invest in the plan. 4 of 5 Troy Redstone is an author, featured speaker, and retirement plan consultant. He helps employees retire on their own terms and he helps employers build a Health & Wellness System for their company retirement plans to keep them out of trouble with the IRS and DOL. Mr. Redstone holds degrees in Behavioral Psychology and a Masters in Finance. He serves on the board of the Employee Benefits Institute and was recently named to the Retirement Advisor Council as one of the 75 leaders in the retirement plan industry.

5 401k: Considering the Conversion Presented by: Ma Syverson As we continue to explore the Tax Planning Pentagon TM, Matt Syverson, CFP will help you understand an exciting new tax law that will help you and your employees strategically reduce the taxation on your 401k retirement plan over time. Roth 401k's have been around since 2006, but only 50% of all employers with a 401k have included this arrangement within their Plan. Of those employers, only 17.4% of employees have even activated this Roth feature within their 401k Plan. Fast forward to 2013, employers and employees who have a Roth 401k feature are now allowed to conduct an "in-plan" conversion of some or all of their Pre -tax 401k contributions over to their Roth 401k while still working for their current employer. This can occur regardless of their age or income level. In this session, we will answer the following questions: How does the Roth 401k compare to the Pre-Tax 401k and why should you offer it as an option? Who would benefit the most from contributing to their Roth 401k? Who should take advantage of this new Roth 401k conversion law and what are the long-term benefits of doing so? Matt Syverson has a passion for delivering value beyond the numbers. As owner and senior financial advisor at Sound Stewardship, he has created a holistic planning process that is transparent, objective, and ultimately focused on the needs of the business owner, individual or family. Matt is a Certified Financial Planner, a Chartered Advisor in Philanthropy and holds a Bachelor of Science (Hons. Psychology), from the University of Iowa. He sits on the board for the Mid-America Planned Giving Council, is treasurer for New Horizon Ranch, and is a Qualified Kingdom Advisor. 5 of 5