REPRESENTATIVE TOPIC TYPES OF RETIREMENT SAVINGS ARRANGEMENTS RETIREMENT PLAN REGULATORY & INDUSTRY UPDATES. Audience

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1 The following list of topics represents the range and depth of subject matter that may be addressed in Integrated Retirement training and content. Training and content can be delivered in a variety of formats Training (e.g., On-Demand, On-Site, Live Webinar) Scripted Presentations White Papers Articles Practice Guides The list of topics is not exhaustive and represents topics rather than specific courses or articles. Complementary topics may be combined, and content will be customized to create a deliverable that meets the client s objectives. Audience Wholesaler Financial Advisor Plan Sponsor Individual Taxpayer Third Party Administrator Recordkeeper Technical Depth Introductory Overview Update of Changes In-depth Advanced Discussion Length Tailored to the Topic, Audience, Format, and Objectives TYPES OF RETIREMENT SAVINGS ARRANGEMENTS 8 An Introduction to Business Retirement Plans 8 Introduction to Qualified Retirement Plans 8 Introduction to 401(k) Plans 8 Introduction to 403(b) Plans 8 Introduction to 457 Plans 8 Multiple Employer Plans 8 Cash Balance Plans: 8 Savings Incentive Match Plans for Employees: The Mechanics & Market Position A 401(k) Alternative 8 An Introduction to ESOPs 8 Defined Benefit Plan Overview RETIREMENT PLAN REGULATORY & INDUSTRY UPDATES 8 What s New in Washington: Congress, DOL, IRS 8 Fiduciary Litigation Trends 8 Audit & Enforcement Trends (DOL & IRS) 8 Industry Trends & Studies 1

2 BUSINESS DEVELOPMENT 8 Prospecting, Selling & Servicing a 401(k) Plan 8 Defining Your Value Proposition (Advisors) (Advisor version, TPA version) 8 Positioning Your Fiduciary or Non-fiduciary Status 8 Building a Marketing Plan (Advisor) (Advisor version, TPA version) 8 Using Your TPA Relationships to Grow Your 8 Understanding Plan Profitability Drivers Business (Advisors) (Advisor) 8 Tapping In To IRS & DOL Educational Resources 8 Conversion Plan Opportunities & Other Tools (Advisor) FIDUCIARY ISSUES (both Advisor-focused & Plan Sponsor-focused versions) 8 Who is a Fiduciary? ERISA 3(16), 8 When is an Advisor a Fiduciary? ERISA 3(21), ERISA 3(38) 8 Fiduciary Responsibilities: A Primer for Plan 8 Strategies for Controlling Fiduciary Risk Sponsors 8 Outsourced Fiduciary Solutions 8 Plan Committee Best Practices 8 Positioning Your Fiduciary or Non-fiduciary Status 8 Understanding the Expanded Definition of Fiduciary (Proposed Regulations) 8 Fiduciary Responsibility & Fee Disclosures 8 Using Brokerage Windows/Self-Directed Brokerage Accounts FEES & FEE DISCLOSURES 8 Understanding Plan Fees & Expenses 8 Best Practices for Monitoring Service Providers & Fees 8 DOL 3-part Fee Disclosure Initiative: What s Next? 8 Understanding & Communicating ERISA 408(b)(2) 8 Introduction to 457 Plans 8 Multiple Employer Plans 8 ERISA Fee Recapture Accounts 8 Fee Disclosures: Understanding Your Responsibilities 8 Participant-Level Fee Disclosures 8 Benchmarking Fees 2

3 PLAN WELLNESS 8 Assessing Fiduciary Risk 8 Benchmarking Plan Metrics 8 Plan Wellness Check-Ups: Tools & Tactics 8 Evaluating Participant Retirement Readiness 8 Calendar of Annual Plan Deadlines & Milestones 8 Investment Options 8 Measuring Plan Success: Understanding Your 8 Aligning Business Objectives & Plan Metrics Key Metrics QUALIFIED PLAN DESIGN 8 Automatic Contribution Arrangements 8 Automatic Deferral Increases 8 Permissible Investments 8 Eligibility 8 Designated Roth Arrangements 8 Popular 401(k) Plan Design Features 8 Safe Harbor 401(k) Plans 8 Contribution Allocation Methods PLAN ADMINISTRATION: OPERATIONAL COMPLIANCE & NONDISCRIMINATION TESTING 8 ADP & ACP Nondiscrimination Testing 8 IRC 402(g) Deferral Limit 8 IRC 415 Annual Additions Limit 8 Distributions & Loans 8 IRC 410(b) Minimum Coverage Test 8 401(k) Plan Contributions 8 Compensation 8 Census & Year-end Data Collection 8 Plan Establishment Overview 8 Plan Correction Programs 8 Plan Terminations 8 Reporting & Disclosure 8 Top-Heavy Plans 8 Vesting 8 Trust Issues 8 RMDs & Beneficiary Options 8 Mergers & Spinoffs 3

4 EMPLOYEE BENEFIT ARRANGEMENTS (Non-Retirement) Education Savings Plans 8 Portability 8 Flexible Spending Arrangements 8 Benefits of Each type of Non-Retirement Savings Arrangement 8 Contribution Limits 8 Distributions - Taxation & Timing 8 Eligibility 8 Establishment 8 Investment Options 8 Reporting 8 Health Savings Arrangements 8 Coverdell Education Savings Arrangements RETIREMENT READINESS TOPICS 8 Focus on Participant Outcomes 8 Industry Trends: Retirement Income Products & Services 8 Essential Elements of an Estate Plan 8 Inheritance Tax Basics 8 Impact of the American Taxpayer Relief Act 8 IRAs & The Estate Plan on Estate Planning 8 Social Security Basics 8 Medicare & Medicaid Basics 8 Required Minimum Distributions 8 Beneficiary Options & Strategies 8 IRA Distribution Strategies 8 Basic Distribution Taxation Rules 8 Retirement Plan Asset Portability 8 Health Insurance Considerations 8 Basics of Gifting 8 Powers of Attorney (POA), Guardianships & Conservatorships 8 Common Types of Trusts 8 The Role of Trusts in Estate Planning 8 Health Care Directives 4

5 ALTERNATIVE IRA INVESTMENTS 8 Limited Liability Companies (LLCs) 8 Permissible Investments 8 Precious Metals 8 Prohibited Transactions 8 Real Estate & REITs 8 Trust & Custody Issues 8 Unrelated Business Taxable Income (UBTI) 8 Valuations TRADITIONAL & ROTH IRAS 8 What s New in Washington: Legislative 8 Industry Trends & Studies & Regulatory Update 8 Private Letter Ruling Trends 8 Types of IRAs 8 Amendments 8 IRA Overview 8 Beneficiary Designations 8 Beneficiary Payout Options 8 Benefits of an IRA 8 Creditors & IRAs 8 Conversions 8 Contributions 8 Documents & Disclosure Statements 8 Distribution Taxation 8 Distribution Timing 8 Eligibility 8 Estates & Trusts as IRA Beneficiaries 8 Excess Contribution Corrections 8 Fees & Fee Disclosures 8 History of IRAs 8 Investment Options 8 Penalties 8 Plan Establishment 8 Portability 8 Recharacterizations 8 Reporting Government & IRA Holder 8 Required Minimum Distributions (RMDs) 8 Rollovers 8 Substantially Equal Periodic Payments (Sec. 72(t)) 8 Transfers 8 Trustees & Custodians (Nonbank Trustees) 8 Withholding 5