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A Risk Reduction Retirement Plan Solution - Fewer Fees, More Services, Professional Money Managers, and Fiduciary Protection AN OPEN ARCHITECTURE MULTIPLE EMPLOYER PLAN Retirement Plan Solution Powered By Clear View Wealth Advisors (Financial Advisor / Plan Consultant) Folio Institutional (Custodian) and RPG Consultants (Record-Keeper/TPA) QBOX Fiduciary Solutions, LLC

Owning and managing a business is difficult. Administrating a qualified plan should not be a part of that full-time responsibility. In today s competitive market it is important to have a 401(k) plan that meets the current and future needs of your employees to attract and retain talent. Outlined below are the components or QBOX Boxes of Responsibility that make up all 401(k) plans. This Multiple Employer Plan (MEP) is based on an Open Architecture qualified plan service model. This means each specialized service provider is free from conflicts of interest and is carefully selected for each component. Financial Advisor / Plan Consultant Recordkeeper and Third Party Administrator Investment Options Plan Investment Manager 401(k) Plan Adopter Custodian Additionally, each service provider clearly identifies fees, fiduciary status and services. This promotes reasonable checks and balances. In 2012 the qualified plan rule book was turned upside down. A Plan sponsor is now tasked with additional burdens of disclosures and mandates due to the new Department of Labor rules.

A Multiple Employer Plan (MEP) is a single Retirement Plan that combines resources to achieve economies of scale and thereby, cost savings. Employers can design a Plan to fit their circumstances, while outsourcing burdensome administration and fiduciary obligations. Investment Fiduciary Relief: By contract, the ERISA 3(38) Independent Investment Manager assumes the responsibility to select and benchmark the investment choices since the adopting employer is no longer the named fiduciary or plan sponsor for those responsibilities. Administrative Relief: The Plan s Administrator assumes these duties. Beginning July 1, 2012 the Department of Labor mandated that the costs associated with a 401(k) Plan be disclosed via ERISA 408(b)(2) and ERISA 404(a)(5) disclosure statements. Plan Sponsors are now tasked to clearly explain fees to participants and evaluate the reports for completeness and reasonableness. Open Architecture MEP Solution: A Risk Reduction Retirement Plan Solution - Fewer Fees, More Services, Professional Money Management and Investment Fiduciary Protection Current 401k Plan Open Architecture MEP Solution Administration -5500 filing, distribution approval & processing, document updates Duties Assigned To Administrative Manager: RPG Consultants Investment Selection, monitoring and Benchmarking Duties Assigned To QBOX Fiduciary Solutions: ERISA 3(38) Independent Investment Manager Mutual Funds Limited Choices Power of <Custodian> Diversified Investment Options, ETFs & Professional Money Managers

Responsibilities and Services ERISA 3(38) Independent Investment Manager Organize Service Provider & Plan Documents Due Diligence Standards and Supporting Documents Create & Monitor the Investment Policy Statement (IPS) Implement Safe Harbors -QDIA and ERISA 404c Diversified Investment Options Due Diligence Screens Monitor Annual Trustee Meetings Investment Policy Review Securities Review and Benchmarking Administration Manager Create, Process and Distribute ERISA 408(b)(2) & ERISA 404(a)(5) Reports Tax form 5500 Plan Document design and maintenance Approve and Process Hardship Distributions Loans Distributions Plan Design Assistance Standard 401(k) with Discretionary match /profit share Safe Harbor 401(k) Custom Plan Designs Services for Participants State of the art 24/7 website including personal rate of return and daily recordkeeping Statements on demand and loan modeling View contributions and account history Online enrollment Plan Sponsor Requirements Submit contributions on time Select a plan design

Investment Options The primary objective is for each participant to have access to low-cost investment options that represent every major asset class augmented by Professional Money Managers. The investment options give every participant the needed tools to create a portfolio that meets his or her unique investment style and goals. Construct a portfolio consisting of Institutional Money Managers in addition to a Core Menu Investment election and re-balanceing may occur at anytime without additional trading costs, surrender charges or hidden fees The Core Menu of investment options are made up of low cost Exchange Traded Funds (ETFs) and a Stable Value Fund. Folio s Institutional Money Manager program gives plan particpants unprecedented access to Professional Money Managers. The TRUE OPEN ARCHITECTURE MULTIPLE EMPLOYER PLAN has a diversified set of Managers that otherwise require minimums for which the average investor would not qualify. US Equity Large, Mid & Small Cap International Equity Large Cap Emerging Markets Fixed Income Stable Value Total Bond Market TIPS Real Estate Commodities Asset Classes No Hidden Fees No Sub-TA Fees No Upfront or Backend Fees Exchange Traded Funds (ETFs) Stable Value Core Menu Folio Institutional Institutional Money Managers Professional Money Managers

Fee Schedule Description Fee Amount Source Plan Design: 401k Safe Harbor or 401k Discretionary Match / Profit Share Document and Program Implementation Fee $250 One-time fee from Plan Sponsor upon retention. No other fees charged to Plan Sponsor Annual Per Participant Fee $35 Annual fee payable quarterly from plan assets Annual Asset Based Fee 0.45% (45 bps) Annual fee payable quarterly from plan assets. Subject to a minimum quarterly fee of $250 Custodial (Asset Based Fee) <0.20% ( <20 bps) Annual fee payable quarterly from plan assets ERISA 3(38) Independent Investment Manager Plan Level Annual Base Fee 0.10% (10 bps) Annual fee payable quarterly from plan assets. Subject to a minimum quarterly fee of $250 Other Fees (Optional / Participant) Conversion or Termination Fee None ERISA 3(16) Administrative Fiduciary Services 0.10% or 10 bps (subject to minimum quarterly fee of $250) Advanced Profit Sharing Design Defined Benefit/Cash Balance Integration $375 per quarter Quote to be provided Financial Hardship and Required Minimum Distribution Fee $0 Other Distribution Fee Loan processing and maintenance Financial Adviser / Plan Consultant Fee Plan Consultant Management Agreement Payroll Processing Services Estimated Average Core Holdings Operating Expense Institutional Money Managers $50 per occurrence deducted from participant s account $175 one-time deducted from participant s account Determined by Plan Adopter and Adviser / Consultant Call for proposal Call for proposal 0.20% (20 bps) estimated, subject to change, deducted from plan assets Management Fees range from 0.30% to 1.25% plus operating costs Fee Schedule Important Notes: There no revenue share arrangements between any of the service providers Fees are always fully disclosed in accordance to ERISA 408(b)(2) and ERISA 404(a)(5) published guidelines

Next Steps Step 1 Complete & Submit Retention or fact finder questionaire Employer census Most recent quarterly Plan investment statement Most recent 5500 plan tax return Step 2 Sign agreements (most documents are E- Signature) Step 3 Employee orientation meeting Plan consultant / Advisor will schedule Online enrollment

Clear View Wealth Advisors, LLC Clear View Wealth Advisors, LLC is a Registered Investment Adviser with the Commonwealth of Massachusetts providing plan consulting services to sponsors and individualized financial planning services to employees and their families. The firm is staffed by CERTIFIED FINANCIAL PLANNER Professionals who are members of the National Association of Personal Financial Advisors (NAPFA), the country's leading professional association of Fee-Only financial advisors. Clear View and its plan consultants are fiduciaries providing plan support services including plan design, assistance in the selection of fund options, participant education and reviews. Website: www.clearviewwealthadvisors.com RPG Consultants Since its founding in 1984, RPG Consultants has specialized in the development, including customized planning strategies, implementation and operations of Company retirement plans for business owners, professional practices, entrepreneurs, mid-size corporations and not-for-profit organizations. RPG was the 2 nd Company in the country to launch a true-open architecture daily record keeping platform that allows for any mutual fund, exchange traded fund (ETF) and money management strategies. The Center for Fiduciary Excellence designates RPG with its CEFEX Certification for excellence as record keepers and third party administrators. RPG s services include: consulting, compliance, actuarial, record keeping and third party administration services. Website: www.rpgny.com QBOX Fiduciary Solutions, LLC QBOX Fiduciary Solutions, LLC (QBOXFS) is a Registered Investment Advisory firm with the State of Indiana. QBOX provides ERISA 3(38), ERISA 3(21), and pension consulting services to small and mid-size business across the country. QBOXFS is a fiduciary and the ERISA 3(38) Independent Investment Manager at both the Plan and Program level. Responsibilities include, but are not limited to model manager and security selection, monitoring and maintaining the investment lineup. Website: www.qboxfs.com Please direct any questions to: Email: steve@clearviewwealthadvisors.com Phone: Plan Services at Clear View Wealth Advisors, LLC at 978-388-0020 or 617-398-7494 Disclosures The information provided is for informational purposes only and should not be construed as a recommendation to purchase or sell any security or investment vehicle. The information contained has been obtained from believed to be reliable sources, but its accuracy cannot be guaranteed. Any opinions expressed are subject to change without notice. None of the service providers mentioned in this brochure provide legal or tax advice.