Version 1.2 05202013 PLAN SPONSOR ADMINISTRATIVE MANUAL

Version 1.2 05202013 PLAN SPONSOR ADMINISTRATIVE MANUAL

TABLE OF CONTENTS WELCOME OVERVIEW 4 HOW TO USE THIS MANUAL 4 UPDATING THIS MANUAL 4 ENROLLMENT OVERVIEW 6 PAPER ENROLLMENT DESCRIPTION 7 PAPER ENROLLMENT INSTRUCTIONS 8 ONLINE ENROLLMENT DESCRIPTION 9 ONLINE ENROLLMENT INSTRUCTIONS 9 PROVIDING WEBSITE ACCESS FOR NEW ENROLLEES 10 CONTRIBUTIONS SUBMISSIONS OVERVIEW 15 CONTRIBUTION SUBMISSION DESCRIPTION FOR ONGOING PAYROLLS 16 CONTRIBUTION SUBMISSION INSTRUCTIONS FOR ONGOING PAYROLLS 17 ROLLOVER CONTRIBUTION SUBMISSION DESCRIPTION 18 ROLLOVER CONTRIBUTION SUBMISSION INSTRUCTIONS 18 END OF YEAR EMPLOYER CONTRIBUTION SUBMISSION DESCRIPTION 19 END OF YEAR EMPLOYER CONTRIBUTION SUBMISSION INSTRUCTIONS 19 LOAN PAYOFF DESCRIPTION 20 LOAN PAYOFF INSTRUCTIONS 20 FREQUENTLY ASKED QUESTIONS 21 SAMPLE FORMAT 24

DISTRIBUTION UPON SEPARATION FROM SERVICE OVERVIEW 28 TERMINATION DISTRIBUTION DESCRIPTION 29 TERMINATION DISTRIBUTION INSTRUCTIONS 30 RETIREMENT DISTRIBUTION DESCRIPTION 31 RETIREMENT DISTRIBUTION INSTRUCTIONS 31 DISABILITY DISTRIBUTION DESCRIPTION 32 DISABILITY DISTRIBUTION INSTRUCTIONS 32 DEATH DISTRIBUTION DESCRIPTION 33 DEATH DISTRIBUTION INSTRUCTIONS 33 ONLINE DISTRIBUTIONS DESCRIPTION 34 ONLINE DISTRIBUTION INSTRUCTIONS 34 OUTSTANDING LOAN ISSUES UPON SEPARATION FROM SERVICE 35 REPORTING DISTRIBUTIONS ON FORM 1099-R 35 FREQUENTLY ASKED QUESTIONS 36 IN-SERVICE DISTRIBUTION AND LOANS OVERVIEW 39 PAPER PARTICIPANT LOAN DESCRIPTION 40 PAPER PARTICIPANT LOAN INSTRUCTIONS 41 ONLINE LOAN DESCRIPTION 42 ONLINE LOAN INSTRUCTIONS 43 HARDSHIP DISTRIBUTION DESCRIPTION 44 HARDSHIP DISTRIBUTION INSTRUCTIONS 45 PRE-RETIREMENT DISTRIBUTION DESCRIPTION 46 PRE-RETIREMENT DISTRIBUTION INSTRUCTIONS 46 MINIMUM DISTRIBUTION AT AGE 70½ DESCRIPTION 47 MINIMUM DISTRIBUTION AT AGE 70½ INSTRUCTIONS 47 QUALIFIED DOMESTIC RELATIONS ORDER & JOINDER DESCRIPTION 48 QUALIFIED DOMESTIC RELATIONS ORDER & JOINDER INSTRUCTIONS 48 REPORTING IN-SERVICE DISTRIBUTIONS ON FORM 1099R 49 FREQUENTLY ASKED QUESTIONS 50 1 P age

QUARTERLY REPORTS OVERVIEW 54 PARTICIPANT STATEMENT DESCRIPTION 55 SAMPLE PARTICIPANT STATEMENT 55 FREQUENTLY ASKED QUESTIONS 59 PARTICIPANT ACCOUNT ACCESS OVERVIEW 61 WWW.VERISIGHTGROUP.COM WEBSITE DESCRIPTION 62 WWW.VERISIGHTGROUP.COM ACCESS INSTRUCTIONS FIRST TIME USERS 62 WWW.VERISIGHTGROUP.COM ACCESS INSTRUCTIONS SUBSEQUENT USERS 63 INTERACTIVE VOICE RESPONSE SYSTEM DESCRIPTION 64 INTERACTIVE VOICE RESPONSE SYSTEM INSTRUCTIONS 64 FREQUENTLY ASKED QUESTIONS 65 PLAN SPONSOR WEB TOOLS OVERVIEW 67 ACCESSING PLAN SPONSOR WEB TOOLS 68 PLAN SPONSOR WEB FEATURES 69 ONLINE ENROLLMENT REPORTS 70 FREQUENTLY ASKED QUESTIONS 71 2 P age

WELCOME OVERVIEW 4 HOW TO USE THIS MANUAL 4 UPDATING THIS MANUAL 4

OVERVIEW Verisight is an independent national service provider of bundled retirement plan services. With over 25 years of experience providing comprehensive retirement plan services, we work exclusively for our clients rather than sell investments. Our bundled product provides clients with a truly open-architecture investment solution for their plans. Our core values are based upon investment independence, expertise and outstanding service. It is our pleasure to welcome you as a client and we look forward to a long lasting working relationship. This manual is intended to help our clients understand various operational components of plan administration using the Verisight recordkeeping system. This manual is not intended, however, to replace your personal contact with your designated Relationship Manager. Please feel free to e-mail or call this person if you have questions or need assistance. Please take a few moments to review the sections included in this manual. We believe that you will find that the manual is an excellent reference tool for obtaining important information about your retirement plan operations. HOW TO USE THIS MANUAL We have organized this manual into several sections that relate to a variety of distinct operational functions. Each section is then broken down into several subsections. The subsections include some or all of the following: Overview Description Step-by-Step Instructions Frequently Asked Questions When you have a question about a specific topic, refer to the Table of Contents to find the general subject matter in question. More specific information about the subject matter will be found in the subsections. If you need an administrative form of any kind (i.e. Rollover Acceptance Form, Distribution Package, Loan Application, etc.), you may download this information from a plan specific, secure location at our website at www.verisightgroup.com. More detailed instructions on obtaining these forms may be found in each section of the manual. UPDATING THIS MANUAL Verisight may update this manual from time to time. So that you can easily obtain the most up-to-date information, we will post a copy of the manual on our website at www.verisightgroup.com and notify you when significant changes have been made. Please feel free to provide us feedback for future enhancements to the manual. 4 P age

ENROLLMENT OVERVIEW 6 PAPER ENROLLMENT DESCRIPTION 7 PAPER ENROLLMENT INSTRUCTIONS 8 ONLINE ENROLLMENT DESCRIPTION 9 ONLINE ENROLLMENT INSTRUCTIONS 9 PROVIDING WEBSITE ACCESS FOR NEW ENROLLEES 10 FREQUENTLY ASKED QUESTIONS 11

OVERVIEW After an employee has met the eligibility and entry date requirements as provided in your plan document, the employee may enroll in the plan. There are two ways in which an employee can enroll in the plan: Paper Enrollment or Online (paperless) Enrollment. Paper Enrollment involves the completion of several hard copy forms. Online Enrollment is a quick and easy way for employees in your company to enroll in your plan using the Internet. Reports are made available on our website for you to retrieve deferral election changes that were made online. The Online Enrollment option is available to any plan provided the Plan Sponsor has properly established Online Enrollment protocol with Verisight. This section provides detailed instructions on the steps to take for each type of enrollment (paper and online) and how to provide website access for new employees who use Online Enrollment. 6 P age

PAPER ENROLLMENT DESCRIPTION If you need the paper forms necessary to enroll an employee, please contact your Relationship Manager to arrange for the delivery of enrollment kits. You may choose to receive hard copy enrollment kits or a link to an electronic version of the same kit. If you wish to receive hard copy enrollment kits, please keep in mind that you should allow for at least 13 business days for delivery. Both hard copy and electronic enrollment kits will include the following information: Retirement savings & asset allocation information Educational materials are provided to employees about the benefits of participating in the plan, how much they might want to contribute, and sample asset allocation modeling. Plan Detail/Plan Highlight Sheet This information outlines the general specifications of your plan. Payroll Authorization Form This form allows a participant to select the dollar or percentage (if applicable in the plan) of his or her contributions. Beneficiary Form This form allows a participant to select primary and secondary beneficiaries. A participant should complete the Beneficiary Form and return it to your Human Resources Department. Verisight does not need a copy of this form but you should file the original in the employee s personnel file. Please note: if a participant is married at the time of death, the spouse will automatically receive the death benefit unless another beneficiary has been selected and the spouse consents to that choice on the Beneficiary Form. A Notary Public or Plan Representative must witness the spouse s signature ensuring the waiver is properly executed. Fund Information Sheets An information sheet for each mutual fund offered in the plan will be included in each enrollment kit. Participant Disclosure Document (PDD) Annual Summary of expenses associated with investing in the Plan. Information on Accessing Plan Accounts The Anytime Access Sheet provides account access information for participants to utilize either the online features at www.verisightgroup.com or the toll-free phone feature. 7 P age

PAPER ENROLLMENT INSTRUCTIONS STEP 1: Include all new employees census data on your contribution file submission to Verisight. STEP 2: Distribute an enrollment kit or provide the link to the enrollment educational information to the eligible employee. STEP 3: Instruct the employee to complete the Payroll Authorization Form** and the Beneficiary Form**. These forms are found in the enrollment kit or the electronic link. If you need additional copies of any of these forms, or if you prefer to have an electronic version of either form, please follow the steps below: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, and Plan Information. C. Choose the requested form (Payroll Authorization Form or Beneficiary Form) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current form, please be sure to download a new form each time. Note: Participants login as Participant on www.verisightgroup.com and may obtain the form following the same process (B through D) above. STEP 4: It is recommended that participants enter their own investment elections either online at www.verisightgroup.com or through the automated 24 hour Voice Response System at 888-401-5629. Other options include contacting a call center representative at 888-401-5629 or to have the paper form input by the plan sponsor. STEP 5: After Payroll Authorization and Beneficiary Form(s) are completed by the participant, please instruct the employee to return these forms to you so that you may review the forms for accuracy and completeness. STEP 6: Photocopy the forms and distribute copies as indicated: Payroll Authorization Form: Original to Human Resources for personnel file of employee Copy 1 to Payroll Department Copy 2 to Employee for his or her personal records Beneficiary Form: Original to Human Resources for personnel file of employee Copy 1 to Employee 8 P age

ONLINE ENROLLMENT DESCRIPTION Online Enrollment is a quick and easy way for employees in your company to enroll in your plan using the Internet. During the Online Enrollment process, the employee will be asked to verify personal information, fill in specific elections pertaining to the amount of his or her deferral, the investment elections of these contributions into the funds offered in your plan, and the designation of his or her beneficiary. This enrollment process takes about 10 minutes. The designated Plan Administrator on your staff will be able to access this information using the Plan Sponsor Web function (please see section entitled Plan Sponsor Web Tools). It will be very important for your company to establish in-house procedures for obtaining, utilizing and storing this enrollment information on a periodic basis to ensure that all employees are properly enrolled in the plan. Please feel free to call your Relationship Manager if you have any questions about Online Enrollment or if you need any help with these procedures. It is important to remember that an employee can complete the enrollment steps outlined prior to reaching their eligibility/plan entry date. During this time the employee will not have access to the full website. ONLINE ENROLLMENT INSTRUCTIONS STEP 1: Include all new employees census data on your contribution file submission to Verisight. STEP 2: Distribute an enrollment kit or provide the link to the enrollment educational information to the eligible employee. Website access information to enroll in the plan will be included in this kit or link, provided your plan has requested this service. STEP 3: Employee should be instructed to go to www.verisightgroup.com. To login, the employee inputs his or her social security number as the User Name and his or her date of birth (MMDDYYYY) as the default Password. STEP 4: Employee should complete the Enrollment Steps to verify personal information, assign a beneficiary, complete his/her retirement goals, establish an amount of his or her salary to contribute into the plan, and make initial investment elections into specific options offered in the plan. STEP 5: After the employee has approved all information, his or her information will be stored on the Verisight system and made available to the Plan Administrator for eligibility determination and payroll coordination. STEP 6: The designated Plan Administrator on your staff should retrieve the enrollment information from the www.verisightgroup.com website so that the contribution amounts can be coordinated with your payroll department or payroll provider. This should occur prior to preparing each payroll cycle to ensure that all eligible participants are enrolled properly. Your designated Administrator may view a list of current enrollments when they login as Plan Sponsor on www.verisightgroup.com. Please refer to the Plan Sponsor Web Tools section for complete instructions on how to use this feature. 9 P age

PROVIDING WEBSITE ACCESS FOR NEW ENROLLEES Certain personal information is required to be input to our system before a participant can have access to the website. There are two ways to populate our system with the employee s personal information: through contribution file submission or using the Add New Participant feature on www.verisightgroup.com. You may need to add an employee to www.verisightgroup.com before they are included on a contribution submission if your plan allows for immediate eligibility. See the steps below on how to establish the employee on our website and allow them to login as a first time user. STEP 1: Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. STEP 2: Click the Home button then Plan Administration. STEP 3: Click Participants on the horizontal tool bar then the Add New Participant button found just below the tool bar. STEP 4: If adding only a few participants, click Manual in the drop down box. If adding a list of participants, you may upload a file with the pertinent data by clicking on Import. STEP 5: Input all required data for the new employee including the Social Security Number, Name, date of birth, date of hire, current address, and loan payment frequency (payroll frequency). Click Add Participant. STEP 6: Receive message that Success. You have added a participant! Click Done. STEP 7: Employee should be instructed to go to www.verisightgroup.com and login using his or her social security number as the initial User Name and his or her date of birth (MMDDYYYY) as the default Password. A note about participant status: For most plans, our recordkeeping system is set to determine the eligibility of your participants using the plan s eligibility requirements. A new employee would begin with a participant status of Not Eligible, after meeting the eligibility requirements status would change to Eligible and after his/her first contribution would become Active. For plans with immediate eligibility, a new participant s status should be marked as Eligible. 10 P age

FREQUENTLY ASKED QUESTIONS Question 1: What forms must a participant complete in order to enroll in the plan (paper enrollment)? The participant will need to complete two forms: the Payroll Authorization Form and the Beneficiary Form. Both of these forms are available in the enrollment kit (or link) and at the www.verisightgroup.com website. Please refer to the subsection entitled Paper Enrollment Instructions for step-by-step instructions on obtaining these forms. Question 2: How does a participant make investment elections (paper enrollment)? A participant makes investment election decisions online by visiting www.verisightgroup.com or by calling the toll-free automated telephone system at 888-401-5629. Question 3: What if a participant fails to make investment elections online or by phone? How will contributions be allocated? If a participant fails to make investment elections online or by phone, contributions allocated to his or her account will be deposited into the plan s default investment fund. Your plan s default investment fund may be found on the Plan Detail/Plan Highlight Sheet which is included in the enrollment kit or link. See Question 19 for additional information related to investment into the plan s default fund. Question 4: What do I do if I run out of enrollment kits? If you run out of enrollment kits, please contact your Relationship Manager to arrange for the delivery of additional kits or ask about obtaining a link to an electronic version of our enrollment kits. Please keep in mind that it can take up to 13 business days for delivery of hard copy enrollment kits. Question 5: What is the electronic link for enrollment? The electronic link provides enrollment/education information to your employees in an electronic format. All of the same information otherwise found in a hard copy enrollment/education kit is included in this link. You may email this link to all eligible employees or post the link to your intranet so that participants can receive necessary enrollment information about your plan. One of the benefits of the electronic link is that fund fact sheets for each publicly traded fund in your investment menu will be automatically updated each quarter with new performance data. Please contact your Relationship Manager if you are interested in obtaining this electronic link for future enrollments into your plan. Question 6: How does a participant change the amount they defer into the 401(k)/403(b) plan? A participant changes the amount that he or she contributes into the plan using the internal procedures your company has developed or, if your plan has Online Enrollment, via www.verisightgroup.com. The frequency that participants are allowed to change this amount will depend on your plan document. A participant can request the change online at any time but the employer should not implement the election outside of the plan defined frequency. Question 7: What happens when forms are updated? How do I know that I have received the current version of the Payroll Authorization Form, Beneficiary Form, or Plan Detail/Plan Highlight Sheet? If there are any changes to your plan, all forms will be updated and available on the www.verisightgroup.com website as they become effective. To ensure that you have the most current form, please be sure to download a new form each time a form is needed. Question 8: Can a participant defer from a non-regularly scheduled payroll cycle (i.e. commission or bonus payroll cycle)? Provided your plan document allows for deferrals from such compensation (for example, some plans exclude bonus pay), a participant may be allowed to make a deferral from this non-regularly scheduled compensation. At the time your plan was set up with Verisight, a specific election was made as to whether participants could 11 P age

defer from non-regular payroll cycles (i.e. bonuses). Please contact your Relationship Manager to determine which election was made, if necessary. Question 9: Is there a minimum salary deferral amount that a participant must elect on the Payroll Authorization Form? Your plan document may require a minimum salary deferral amount. Please refer to the Plan Document or contact your Relationship Manager to determine if your plan has this requirement. Question 10: Is there a maximum salary deferral amount that a participant is able to elect on the Payroll Authorization Form? The Internal Revenue Service imposes a maximum dollar amount on deferrals each year. This maximum is included in your plan s Plan Detail/Plan Highlight Sheet which can be found on the www.verisightgroup.com website under Plan Information (Notices, Forms, and Plan Information). The maximum a participant can defer is based on a calendar year period per individual. Any employee who has deferred into another employer s 401(k)/403(b) plan must adjust the amount he or she contributes into your plan by the amount he or she has already contributed during the current calendar year. Your plan document may place a limit on the maximum salary deferral amount. Please refer to the Plan Document or contact your Relationship Manager to determine if your plan has this requirement. Question 11: Who is a beneficiary to the plan? A beneficiary to the plan is a person designated by the participant to receive a benefit under the plan upon the death of the participant. Question 12: Can a participant designate a non-spouse primary beneficiary if he or she is married? A participant may designate a non-spouse beneficiary if he or she is married provided his or her spouse signs the Spousal Consent of the Beneficiary Form and the spouse s signature is witnessed by a notary public or Plan Representative. Question 13: What if a participant was single at the time of initial enrollment? As long as the participant was married at the time of death, the participant s spouse will be the automatic beneficiary under the plan and will receive the death benefit. Question 14: What if a participant does not complete a Beneficiary Form? Will this hold up the enrollment process of the participant if no beneficiary information is received? If no Beneficiary Form is received from the participant, the enrollment into the plan will not be delayed. Every effort should be made to encourage participants to designate a beneficiary by completing the Beneficiary Form or by making the designation online at www.verisightgroup.com. If no Beneficiary Form is completed or input online, the death benefit will generally be paid in the following order: to the participant s surviving spouse, the participant s children, the participant s surviving parents, or the participant s estate. Question 15: Does Verisight need a copy of the Beneficiary and/or Payroll Authorization Form(s)? Verisight does not need a copy of the Beneficiary and/or Payroll Authorization Form(s). The original forms should be kept in each participant s personnel file with a copy to the participant for his or her personal records. If a participant completes beneficiary information online as well as a paper Beneficiary Form and both are properly executed, the plan can rely on the most current information. Question 16: How do I implement Online Enrollment for my plan participants? If you are interested in implementing Online Enrollment for your employees, please contact your Relationship Manager. He or she will make arrangements to have this service added to your agreement with Verisight at no extra cost to you. 12 P age

Question 17: How does a participant enrolling in the plan online establish their own User Name and password? Part of the Online Enrollment process is establishing a User Name and password. After a participant has completed the Online Enrollment process, in future visits he or she will login to www.verisightgroup.com using the User Name and password they have chosen during the enrollment process. Question 18: How do participants account for catch-up contributions when enrolling online? In plans that allow for catch-up contributions, participants who are age 50 or older can choose to make contributions in excess of the annual dollar limit imposed on elective deferrals. The extra salary deferral contributions are not considered catch-up until after the annual limit or a plan imposed limit has been reached. When enrolling online, catch-up eligible participants should indicate the total amount of salary deferral contributions, including catch-up contributions, to be deducted from participant s pay. Our recordkeeping software will automatically characterize any extra salary deferral contributions as catch-up. Question 19: How can I identify if an employee has failed to make affirmative investment elections and, as a result, had funds invested in the plan s default investment? The Defaulted Participant Report will identify all participants that had contributions defaulted into the plan s default investment. This report is available on the plan sponsor website. Please refer to the Plan Sponsor Web Tools section for complete instructions on how to use this report. Question 20: If a participant failed to make investment elections and subsequently had funds deposited into the default investment, how does the participant move his or her money into designated investments? A participant can transfer between accounts using the change investments link on the Participant website or by using the toll-free automated telephone system at 888-401-5629. 13 P age

CONTRIBUTION SUBMISSIONS OVERVIEW 15 CONTRIBUTION SUBMISSION DESCRIPTION FOR ONGOING PAYROLLS 16 CONTRIBUTION SUBMISSION INSTRUCTIONS FOR ONGOING PAYROLLS 17 ROLLOVER CONTRIBUTION SUBMISSION DESCRIPTION 18 ROLLOVER CONTRIBUTION SUBMISSION INSTRUCTIONS 18 END OF YEAR EMPLOYER CONTRIBUTION SUBMISSION DESCRIPTION 19 END OF YEAR EMPLOYER CONTRIBUTION SUBMISSION INSTRUCTIONS 19 LOAN PAYOFF DESCRIPTION 20 LOAN PAYOFF INSTRUCTIONS 20 FREQUENTLY ASKED QUESTIONS 21 SAMPLE FORMAT 24 14 P age

OVERVIEW Generally, there are four types of contribution submissions in most retirement plans: Contribution submissions of on-going salary deferral, matching contributions (if applicable) and loan repayments Rollover contribution submissions of direct rollovers coming from other retirement plans or Individual Retirement Accounts (IRAs) End of the year employer contribution submissions such as profit sharing or safe harbor contributions, and Loan payoff submissions of participant loan payments in full Each of these submissions to the plan has similar but unique processes associated with it. This section outlines each contribution submission type and provides detailed instructions to ensure proper processing. 15 P age

CONTRIBUTION SUBMISSION DESCRIPTION FOR ONGOING PAYROLLS Whether you process your payroll in-house or have a payroll service provider, we want to make payroll contribution submissions as simple as possible. Payroll contribution submissions will be the most frequent transactions processed in your retirement plan. How often these contributions are submitted will depend upon the frequency of your pay periods (monthly, semi-monthly, bi-weekly or weekly). The Department of Labor (DOL) has stated that the contributions for audited plans (those with 100 or more participants) should be made as soon as administratively possible. The DOL typically interprets as soon as administratively possible to mean as soon as the contributions can reasonably be separated from the general assets of the employer. Generally, this separation should occur at the same time as other payroll withholding (i.e. payroll taxes or social security withholding). Therefore, we strongly recommend depositing your payroll contribution as soon as possible at the end of each payroll period. For plans that are not audited (those with less than 100 participants), there is a safe harbor rule where employee contributions must be made to the plan by no later than the seventh business day following the time the employee could have otherwise received cash. An adjustment made to contributions that result in a negative entry for any participant should not be included on the contribution file. These negative contributions require special processing. Please refer to Frequently Asked Question #5 later in this section for proper processing of these negative contributions. 16 P age

CONTRIBUTION SUBMISSION INSTRUCTIONS FOR ONGOING PAYROLLS STEP 1: Prepare the contribution file in the required file format (see Exhibit A). STEP 2: Login as Plan Sponsor at www.verisightgroup.com. Click on Home, Plan Administration then Payroll. Click Add New Payroll. STEP 3: Click Import using the drop down box then Select Import File by browsing for the payroll file on your computer. Click Use Existing Format. Using your sample Payroll File Format that you provided to Verisight, a prepared format will be available for you to select. Click Continue. STEP 4: Verify the participants ready for loading. Click Continue to Payroll. STEP 5: View/Edit a Payroll - Select your payroll date (the system will default to today s date) then select the payment type (ACH, Check, Wire or N/A). Make any necessary edits to the contribution information shown. Once done, click Continue. STEP 6: Fund your Payroll Indicate if you will be using forfeiture dollars to fund any part of your employer contributions. Click Continue. This section should be completed only if your plan document allows for forfeitures to fund employer contributions. Please contact your Relationship Manager if you are unsure of how forfeitures are to be used in your plan. STEP 7: Verify and Submit your Changes Add an email address for notification (this is a required field) and add any comments in the section provided. Click Submit. Success. The payroll batch ###### has been submitted will appear at the top of the screen. STEP 8: After Verisight has received the contribution file and you receive a payroll batch # from the website, your payroll will be in Held status. Status changes to Confirmed once Verisight places trades and allocates the money to participant s accounts. Participants may view contributions posted to their accounts within 2 business days of the deposit when they login to www.verisightgroup.com. 17 P age

ROLLOVER CONTRIBUTION SUBMISSION DESCRIPTION Rollovers can come from a variety of sources including other qualified plans, Individual Retirement Accounts (IRAs), 403(b) plans, or other retirement plans. Please refer to your plan document or check with your Relationship Manager to determine if your plan allows for rollovers and which types of rollovers are accepted into your plan. ROLLOVER CONTRIBUTION SUBMISSION INSTRUCTIONS STEP 1: Forward the form entitled Rollover Acceptance Form to the participant. Plan Sponsor instructions to obtain a Rollover Acceptance Form**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, & Plan Information. C. Choose the requested form (Rollover Acceptance Form) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current form, please be sure to download a new form each time. Note: Participants login as Participant on www.verisightgroup.com and may obtain the form following the same process (B through D) above. STEP 2: The participant should be instructed to complete the form and return it along with the rollover check to your office. The rollover check must be made payable using instructions found on the Rollover Acceptance Form. STEP 3: Upon receipt of the form and the check from the participant, review the form for completeness, and sign and date the bottom of the Rollover Acceptance Form as the Accepting Employer. STEP 4: Instructions on where to forward the Rollover Acceptance Form and the rollover check are found on the form. STEP 5: The rollover check will be deposited and proceeds posted to the participant s account within seven (7) business days after the check is received. Participants may view the posting of their rollover contribution when they login to www.verisightgroup.com. 18 P age

END OF YEAR EMPLOYER CONTRIBUTION SUBMISSION DESCRIPTION Your plan may provide for profit sharing, top-heavy minimums, Qualified Non-Elective Contributions (QNEC) or safe harbor contributions to participant accounts. These contributions are generally deposited after the end of the plan year. Your Relationship Manager will work with you to determine the correct amount and allocation of these types of contributions. End of plan year employer contributions will need to be remitted to Verisight by secure upload and not by following the same steps that you used to remit your ongoing payroll contribution files. Your Relationship Manager will provide you with instructions on how to upload the contribution file for these year-end employer contributions to a secure website. END OF YEAR EMPLOYER CONTRIBUTION SUBMISSION INSTRUCTIONS STEP 1: Contact your Relationship Manager to upload the contribution file to a Verisight secure website. STEP 2: After Verisight has received the contribution file, your Relationship Manager will provide you with a confirmation email that the contributions are in process. If your plan is set up with ACH Authorization and Verisight will be initiating the debit, please ensure that the funds are available for this transfer. STEP 3: Provided you are not otherwise set up with ACH authorization, you may initiate the wire/deposit of your contributions to the plan custodian upon receipt of this confirmation email from your Relationship Manager. STEP 4: Verisight will place trades and allocate the money to participants accounts. Participants may view contributions posted to their accounts when they login to www.verisightgroup.com. 19 P age

LOAN PAYOFF DESCRIPTION Participants with outstanding loan balances may wish to pay off their entire loan early. There is no prepayment penalty associated with this loan payoff. Loan payoffs may be made to the plan in the form of a personal check from the participant. The Plan Sponsor may calculate and freeze the outstanding loan balance through the website. Note that the loan payoff amount shown on the website does not include loan repayments that have not been traded or are in transit (pending). Please contact your Relationship Manager if you need help in calculating and/or freezing the loan payoff amount. Participants that call Customer Service to obtain loan payoff amounts will be instructed to contact their employer so that the employer may freeze the loan and stop future loan repayments. LOAN PAYOFF INSTRUCTIONS STEP 1: Plan Sponsor may calculate the outstanding loan balance through the website. 1. Confirm there are no loan payments in transit (pending). 2. Select loan(s) to freeze 3. Enter payoff date a. Calculator will not account for payments in transit (pending) b. Once ALL pending payments have settled, please enter CURRENT date 4. Calculate payoff amount and, if desired, freeze loan 5. Send loan payoff amount within specified freeze period STEP 2: Communicate the loan payoff amount to the participant so that a check can be written immediately. The check should be made payable to: Verisight Trust FBO 'plan name' FBO 'participant's name'. Have the participant submit the check to you as soon as possible. If the loan payoff is not processed in two weeks, a new payoff amount will need to be recalculated. STEP 3: After the payoff check has been received, contact your Payroll Department or payroll provider to stop any future loan repayment deductions for this participant. STEP 4: Submit the loan payoff proceeds based on the instructions provided by your Relationship Manager. STEP 5: Upon receipt of the loan payoff, Verisight will place trades and allocate the money to the participant s account. The participant can expect to see this transaction posted within seven (7) business days after receipt of the check. Participants may view the posting of their loan payoffs when they login to www.verisightgroup.com. 20 P age

FREQUENTLY ASKED QUESTIONS Payroll Processing: Question 1: Does the Contribution Information file need to include all the information listed on the File Format instruction sheet (Exhibit A)? Generally, yes. There may be some fields that are not applicable to your plan but generally, Verisight will need all fields included to process contributions. A representative of Verisight will provide you with the applicable fields that apply to your plan when your plan is set up on the recordkeeping system. Question 2: Can I fax you the contribution file? The contribution file must be provided to us electronically. Please refer to the section entitled Contribution Submission Instructions for step-by-step instructions. Question 3: Why do I have to provide dates on each contribution file? There are several reasons why Verisight requires you to provide dates (birth dates, hire dates, rehire dates, and termination dates). Participant s dates of birth are used as an initial identifier for new users to our website. If we are not provided the correct date of birth, a participant will not be able to login at www.verisightgroup.com. As part of our compliance service to your plan, we verify employee eligibility. We require dates of birth and dates of hire on each contribution file because these dates will help us determine if a new employee listed is in fact eligible to participate in the plan. Dates of birth are important for plans that utilize a target date fund as the plan s default investment. In many cases, participants default into the target date fund that most closely corresponds to their normal retirement age. Dates of termination are needed in order to determine eligibility for distributions. Question 4: Can the contributions be made in a form other than a wire transfer? The preferred method for submitting contributions is through ACH debit transfer. ACH debit transfer is an easy and reliable way to remit contributions. Generally, ACH transfer is less expensive than a wire transfer. If this is not already set up for your plan, please contact your Relationship Manager to obtain the appropriate paperwork to authorize ACH debit transfers from your bank account. Question 5: What if my contribution file includes adjustments to an individual participant s contribution that results in a negative contribution? Are these contributions processed differently? Negative contributions cannot be included in a contribution file and must be processed on an individual basis outside of normal payroll processing. Download a Negative Contribution Request Form from the Plan Information tab (Notices, Forms, and Plan Information) at www.verisightgroup.com to request for the return of funds for a specified pay period. Verisight will review the request and process the appropriate trades to complete the return of contribution. Any negative contributions listed on your contribution file will result in the rejection of your file upload when using the website. Question 6: When do salary reduction contributions need to be made? The Department of Labor (DOL) has stated that for small plans, the current safe harbor rule is for employee contributions to be deposited into the trusts within seven (7) business days of the check date. For larger plans (those with 100 or more participants), the rule is for payroll contributions to be deposited as soon as administratively feasible and may be viewed as late if the deposit is made after a consistent pattern of other payroll deposit timing. For example, if you consistently deposit your payroll contributions within three business days of a check date but deviate from this pattern one or more times during the year, the Department of Labor could construe those contributions made to your plan after the three business days as late. Question 7: How are incorrect contributions corrected? 21 P age

It is important that the information provided to us in the contribution file is accurate. If it is determined that some information is incorrect, Verisight will work with you to correct the error. You will need to contact your Relationship Manager to provide them with: the reason the contribution was incorrect, the date of the incorrect contribution(s), and the amount of the incorrect contribution(s). Question 8: What happens to contributions for plan participants who have not made an investment election? If a participant is listed on your contribution file and this participant has not made investment elections, these contributions will be allocated into the default fund under your plan. If a participant s contributions have been invested into the plan s default fund, the participant should be encouraged to enter his or her investment elections online if they do not want to remain invested in the plan s default fund. Contributions for the following pay cycle will be allocated to the investments selected. The participant may also initiate a transfer of any default contributions once these have been processed. Rollovers: Question 9: Does an employee need to provide the plan with any documentation relating to the type of plan and the qualified status of his or her former employer s plan in order to facilitate a direct rollover into our plan? Your plan may not accept all sources of rollover contributions (401(a) plans, 403(b) plans, 457(b) government plans, IRAs). The Rollover Acceptance Form includes a section that indicates the source of the rollover. If the employee signs this section, he or she is representing that the transferor plan is a certain type of plan and that he or she believes that this rollover contribution is eligible for acceptance into your plan. This representation will be sufficient to allow a direct rollover into your plan. Question 10: Does an employee have to be eligible to participate in the plan before he or she is allowed to roll over his or her other retirement accounts into our plan? You will need to check your plan document or contact your Relationship Manager to determine if an employee must meet the eligibility requirements prior to being allowed to roll over his or her other retirement accounts into your plan. Question 11: Will a rollover check that is made payable to the plan be accepted for deposit into the participant s account? Instructions for how the rollover check should be made payable are found on the Rollover Acceptance Form. If the rollover check is not made payable using these instructions, generally an officer of the Employer can endorse the back of the check to the Plan s custodian. Question 12: Can Verisight initiate a rollover distribution on behalf of a participant? No, the participant must request the rollover distribution from his or her prior plan or IRA. Loan Processing: Question 13: Can the participant obtain loan payoff amounts on the www.verisightgroup.com website? The account information on the website does not include any loan payments in transit. To ensure that correct loan payoff amounts are provided to the participant, please contact your Relationship Manager or have the participant call Customer Service's toll-free phone number at 888-401-5629. Question 14: How should the loan payoff check be made payable? Loan payoff checks should be made payable to the same entity that is listed on the Rollover Acceptance Form (Verisight Trust FBO 'plan name' FBO 'participant's name'). Please refer to the section entitled Rollover Contribution Submission Instructions on how to obtain this form from the www.verisightgroup.com website. 22 P age

Question 15: If my plan allows for only one outstanding loan, how soon after paying off his or her first loan can a participant take a new loan? A participant who has paid off an original loan will have to wait until the check has cleared his or her bank and the funds are made available in the investments prior to taking out another loan. The participant can view the posting of these funds when they login to the www.verisightgroup.com website. 23 P age

SAMPLE FORMAT Contribution Information Fixed Length Sequential File Format (Exhibit A) Contribution and census information must be provided to Verisight electronically using our payroll upload feature on the website. Employee data needs to be provided with one line of data per employee and should not contain any blank rows or formulas. This format should remain the same for all future contribution submissions. All applicable data must be provided for each employee employed at any time during the plan year. Required Information Census and contribution information must be updated and reported to Verisight to process the contribution allocations and to keep records accurate and current. The contribution file must have the following fields (as applicable) and should be updated with each contribution submission. A record layout must be provided to Verisight before the first contribution submission with a list of the field titles, starting positions, and field lengths. Header Record Data Description Field Length Acceptable Formats SSNUM Social Security Number 11 555-55-5555 or 555555555 LASTNAME Employee Name 25 Alpha FIRSTNAME Employee Name 15 Alpha MIDDLENAME Employee Name 15 Alpha GENDER Male (M), Female(F) or Other 1 Alpha MARITALSTATUS Marital Status 1 Alpha PPNSTATUS Participant Status 1 Alpha BIRTHDATE Date of Birth 10 HIREDATE Original Date of Hire 10 TERMDATE Most Recent Date of Termination 10 REHIREDATE Most Recent Rehire Date 10 HOURS Hours of Service for current period 4 mm/dd/yyyy 01/01/2000 01012000 mm/dd/yyyy 01/01/2000 01012000 mm/dd/yyyy 01/01/2000 01012000 mm/dd/yyyy 01/01/2000 01012000 Numeric No Commas, 2 decimal places PLANCOMP Plan Compensation as defined by the Plan Document 14 Numeric Dollars or Cents, No Commas or $, 2 decimal places 1000.00 GROSSCOMP Current Period Gross Compensation 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 EXCLDCOMP Current Period Compensation Excluded From Plan Separately Report Each Type of Excluded Compensation 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 24 P age

SEVERANCE Current Period Compensation due to Severance (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 CONT401K Current Period Salary Reduction Contributions 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 CONTMATCH Current Period Employer Matching Contributions (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 CONTROTH Current Period Salary Reduction Roth Contributions (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 SAFEHARBOR Current Period Employer Safe Harbor Contributions (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 AFFILIATE TAX CODE Tax code for purposes of setting up divisions 9 Numeric ADDRESS1 Participant s Mailing Address line 1 35 Alpha ADDRESS2 Participant s Mailing Address line 2 35 Text CITY Participant s Mailing Address City 35 Text STATE Participant s Mailing Address State 2 Text ZIP Participant s Mailing Address Zip code 9 Text (must have a lead-in zero) 5 digits YTDPLANCOMP Year-to-Date Plan Compensation 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 YTDGROSSCOMP Year-to-Date Gross Compensation 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 YTDEXCLDCOMP Year-to-Date Excluded Compensation (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 YTDSEVERANCE Year-to-Date Severance Compensation (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 YTDHOURS Year-to-Date Hours Worked 4 Numeric No Commas, 2 decimal places LOAN NUMBER Loan number as assigned by Verisight 2 Numeric LOANPAY Current Period Loan Payment (if applicable) 14 Numeric - Dollars or Cents, No Commas or $, 2 decimal places 1000.00 25 P age

DISTRIBUTIONS UPON SEPARATION FROM SERVICE OVERVIEW 28 TERMINATION DISTRIBUTION DESCRIPTION 29 TERMINATION DISTRIBUTION INSTRUCTIONS 30 RETIREMENT DISTRIBUTION DESCRIPTION 31 RETIREMENT DISTRIBUTION INSTRUCTIONS 31 DISABILITY DISTRIBUTION DESCRIPTION 32 DISABILITY DISTRIBUTION INSTRUCTIONS 32 DEATH DISTRIBUTION DESCRIPTION 33 DEATH DISTRIBUTION INSTRUCTIONS 33 ONLINE DISTRIBUTIONS DESCRIPTION 34 ONLINE DISTRIBUTION INSTRUCTIONS 34 OUTSTANDING LOAN ISSUES UPON SEPARATION FROM SERVICE 35 REPORTING DISTRIBUTIONS ON FORM 1099-R 35 FREQUENTLY ASKED QUESTIONS 36

OVERVIEW Generally, a participant can take a distribution of his or her account balance in the plan if the participant leaves the employer due to: Termination of employment, Normal retirement, Early retirement (if allowed in your plan), Disability Death In this section, you will find step-by-step instructions on the preparation and completion of distribution paperwork for an employee with an account balance in the plan that separates from service due to normal or early retirement, disability or death. You ll also find instructions in this section on our paperless option Online Distributions to process distributions due to separation from service. If this is an option that you might be interested in setting up for your plan, please contact your Relationship Manager for more details. A participant qualifies for normal or early retirement (if applicable under the terms of your plan) if the conditions of age and/or service are met as outlined in your Plan Document. In the event a participant qualifies for a retirement distribution, please refer to the Retirement Distribution subsection for step-by-step instructions on the preparation and completion of retirement distribution paperwork. You should refer to the plan document for the definition of total and permanent disability before concluding that a participant qualifies for a disability distribution under the plan. If a participant is considered to be disabled as defined in the plan document, please refer to the Disability Distribution subsection for step-by-step instructions on disability distribution procedures. Finally, if a participant passes away, the beneficiary will have to be confirmed by either reviewing the Beneficiary Form stored in the employee s personnel file or by looking up the beneficiary on the www.verisightgroup.com website. The participant would have completed the beneficiary information when first enrolling in the plan or if the participant updated the beneficiary. Please refer to the Death Distributions subsection for step-by-step instructions on death distribution procedures. 28 P age

TERMINATION DISTRIBUTION DESCRIPTION A participant is eligible to receive a distribution due to termination of employment. If you are unclear about whether a participant is terminated, please check with your Relationship Manager. For example, an extended leave of absence does not constitute a termination of service. Therefore, a distribution under the plan would not be warranted in the event of a leave of absence. Each participant will need to complete distribution paperwork prior to the release of his or her account balance from the plan. Many of our clients establish an Exit Package that includes plan distribution paperwork along with other important information. This Exit Package would be provided to the terminated employee at the time he or she leaves your employment. By including the distribution paperwork in this package, you are assured the terminated participant has received the necessary paperwork in a timely manner. Participants and Plan Sponsors can obtain distribution paperwork from the www.verisightgroup.com website. Reports are posted on the website for Plan Sponsors to view as distributions are processed and participants may visit www.verisightgroup.com to see that the liquidation of their account has occurred. Depending on your plan document s provisions, but in general, a participant may choose to keep his or her account balance in the plan provided the vested account balance is at least $5,000. If a participant has a vested balance of at least $1,000 but no more than $5,000, with proper notification, the Plan Administrator may choose to initiate an Automatic Rollover to an Individual Retirement Account (IRA) on behalf of the participant without the participant s consent. Please contact your Relationship Manager for more information about your plan s Automatic Rollover options. If your policy is to force a cash distribution from the plan for those terminated participants with less than a $1,000 vested balance, please contact your Relationship Manager to determine the necessary steps to take. Please refer to Frequently Asked Question #4 in this section for more information on forced distributions. 29 P age

TERMINATION DISTRIBUTION INSTRUCTIONS STEP 1: Participants and Plan Sponsors can download the distribution paperwork from www.verisightgroup.com. Plan Sponsor instructions to obtain distribution paperwork**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, and Plan Information. C. Choose the requested form (Distribution) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current application, please be sure to download a new form each time. Note: Most plans also have elected to allow participants to download this form on www.verisightgroup.com. Provided this was your plan set up, the participant may obtain the form following the same process (B through D) above. STEP 2: The participant should be instructed to check the Severance of Employment box as the Reason for Payment on the distribution application. Once this form is completed, the participant should return it to either their employer or Verisight. Our contact information is below: Verisight, Inc. Attn: Distribution Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 3: After Verisight receives a distribution request, we will liquidate the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 30 P age

RETIREMENT DISTRIBUTION DESCRIPTION A participant will be eligible to receive a retirement distribution provided he or she meets the conditions of retirement as specified in your plan document. In addition, your plan may also include a provision for early retirement. Please refer to the plan document or your Summary Plan Description online to confirm the conditions a participant must meet before he or she can take a retirement distribution and whether or not your plan allows for early retirement. RETIREMENT DISTRIBUTION INSTRUCTIONS STEP 1: Participants and Plan Sponsors can download the distribution paperwork from www.verisightgroup.com. Plan Sponsor instructions to obtain distribution paperwork**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, and Plan Information. C. Choose the requested form (Distribution) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current application, please be sure to download a new form each time. Note: Most plans also have elected to allow participants to download this form on www.verisightgroup.com. Provided this was your plan set up, the participant may obtain the form following the same process (B through D) above. STEP 2: The participant should be instructed to check the Retirement box as the Reason for Payment on the distribution application. Once this form is completed, the participant should return it to either their employer or Verisight. Our contact information is below: Verisight, Inc. Attn: Distribution Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 3: After Verisight receives a distribution request, we will liquidate the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 31 P age

DISABILITY DISTRIBUTION DESCRIPTION Disability under the plan is defined as total and permanent wherein the employee is not expected to recover from his or her illness or injury. Please refer to your plan document or contact your Relationship Manager for more information on the determination of a participant s disability status. Periodically, a participant may become disabled for a short period of time (i.e. maternity leave or other leave of absence). Generally, these short-term periods of disability do not qualify a participant to receive a disability distribution under the terms of the plan. DISABILITY DISTRIBUTION INSTRUCTIONS STEP 1: Participants and Plan Sponsors can download the distribution paperwork from www.verisightgroup.com. Plan Sponsor instructions to obtain distribution paperwork**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, and Plan Information. C. Choose the requested form (Distribution) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current application, please be sure to download a new form each time. Note: Most plans also have elected to allow participants to download this form on www.verisightgroup.com. Provided this was your plan set up, the participant may obtain the form following the same process (B through D) above. STEP 2: The participant should be instructed to check the Other box as the Reason for Payment on the distribution application and indicate Disability in the explanation. Once this form is completed, the participant should return it to either their employer or Verisight. Our contact information is below: Verisight, Inc. Attn: Distribution Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 3: After Verisight receives a distribution request, we will liquidate the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 32 P age

DEATH DISTRIBUTION DESCRIPTION The death of an employee can be a difficult time for your company. We appreciate that distributions due to death will require additional guidance. Please contact your Relationship Manager to thoroughly discuss these types of distributions before you proceed. Death distributions require gathering additional information including determination of the beneficiary(ies) and a Death Certificate. DEATH DISTRIBUTION INSTRUCTIONS STEP 1: Obtain the name of the primary beneficiary(ies). This can be determined from either the Beneficiary Form located in the personnel file of the deceased employee or if the participant designated their beneficiary online, you may view the named beneficiary when logged in as Plan Sponsor on www.verisightgroup.com and entering in the social security number for the participant in the Participants section. STEP 2: Forward the Distribution Death Benefit package along with a letter of instruction to the primary beneficiary(ies) of the deceased employee. Plan Sponsor instructions to obtain a Distribution Death Benefit package**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, and Plan Information. C. Choose the requested form (Distribution Death Benefit) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current form, please be sure to download a new form each time. STEP 3: The beneficiary should be instructed to check the Death box as the Reason for Payment on the distribution application. Once this form is completed, the beneficiary should return it along with a copy of the Death Certificate, to either their employer or Verisight. Our contact information is below: Verisight, Inc. Attn: Distribution Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 4: After Verisight receives a distribution request, we will liquidate the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 33 P age

ONLINE DISTRIBUTIONS DESCRIPTION Many Plan Sponsors prefer to be less involved with distribution processing. Online Distributions is a quick and easy way for employees in your company to request a distribution from the plan using the Internet without the direct involvement of anyone on your staff. For plans that meet certain criteria, participants who request a distribution simply visit www.verisightgroup.com and follow the online instructions. Check with your Relationship Manager to see if your plan qualifies for Online Distributions. The criterion to implement Online Distributions is listed below: Accurate vesting data must be provided. Eliminates paper forms for all distributions due to separation from service (paper forms available for in-service withdrawals). No changes to standard federal tax withholding allowed. Not available for plans that require spousal consent for distributions. The participant should be instructed to login in to his or her account at www.verisightgroup.com and follow the instructions provided online. After Verisight receives a distribution request, we will process the distribution. Plan Sponsors may view the initiation and processing of distributions online and participants may visit www.verisightgroup.com to see that the liquidation of their account has occurred. ONLINE DISTRIBUTION INSTRUCTIONS STEP 1: Provided you have indicated a termination date on the payroll file, the terminated participant may follow instructions at www.verisightgroup.com to request a distribution from the plan. Participant instructions to request a distribution: A. Go to www.verisightgroup.com and login as Plan Participant. B. Click Loans & Withdrawals then Request a Withdrawal under the Actions next to Withdrawal Information. C. The step by step instructions will then be presented to the participant including: i. Overview ii. Select a Reason for the Withdrawal (i.e. Leaving the Plan) iii. What to do with the proceeds (i.e. rollover to an IRA) iv. Confirm your choices & Submit STEP 2: The participant can contact Verisight with any questions or special requests: Verisight, Inc. Attn: Distributions Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 Phone: (888) 401-5629 STEP 3: If your plan is set up for sponsor approval of Online Distributions, the employer will receive an email from Verisight notifying them that a participant has requested a distribution online. The employer goes to www.verisightgroup.com to approve the request. STEP 4: We will liquidate the participant s account as soon as administratively possible. The standard processing time is ten (10) business days after Verisight receives an Online Distribution request. 34 P age

OUTSTANDING LOAN ISSUES UPON SEPARATION FROM SERVICE If a participant separates from service with an unpaid loan balance, he or she will need to know how the loan will be treated. The participant should reference the Summary Plan Description for details related to the treatment of loans following separation from service. If the plan requires that the loan is due and payable on the date of separation, the amount owed will be treated as a taxable distribution if the participant does not pay the loan in full within the timeframe outlined in the Plan s Loan Policy. Early withdrawal penalties may apply. If the participant wishes to pay the loan off in full, he or she should be instructed to write a personal check for the outstanding principal. The participant can calculate the loan payoff online through the participant website or by calling our Customer Services toll-free phone number at (888) 401-5629. Alternatively, you, as Plan Sponsor, can calculate a loan payoff through the plan sponsor website or contact your Relationship Manager to obtain the correct loan payoff amount. REPORTING DISTRIBUTIONS ON FORM 1099-R To report distributions to the Internal Revenue Service and state governments, Verisight Trust Company, will prepare Form 1099-R for each participant who received a direct rollover or cash distribution during the taxable year. The IRS and state copy of the Form 1099-R will be mailed directly to the IRS and state government by Verisight Trust Company. Verisight Trust Company will also mail the participant s copy to each participant no later than January 31st of the year following the calendar year in which the distribution occurred. 35 P age

FREQUENTLY ASKED QUESTIONS Question 1: What are the distribution options under the plan for terminated participants? Terminated participants have several options with respect to the distribution of their plan balances. When they leave the company, they will be given the opportunity to either roll over their balance to another retirement plan or Individual Retirement Account (IRA), or they may elect to receive a cash distribution. Keep in mind that a participant who elects a cash distribution will be required to pay taxes and any applicable penalties. Please refer to the section entitled Termination Distribution Instructions for step-by-step instructions on how to obtain the forms needed to initiate a distribution request (or, if applicable, see Online Distributions Instructions for details on our paperless/online method). Question 2: How long will it take to process a distribution request? To ensure accurate processing, the terminated participant can expect to receive his or her distribution within 10 business days from the date Verisight receives the completed distribution paperwork (or, if applicable, receives a paperless request using Online Distributions). This 10 business day period does not include mail, wire transfer or ACH transfer delivery time. Expedited delivery of distribution proceeds may be available for an additional fee. All checks, rollover or cash distributions, will be mailed to the participant s home address unless specifically instructed to do otherwise. Question 3: Can a participant maintain his or her account in the plan after termination of employment? In general, a participant can choose to keep his or her money in the plan provided the vested account balance is at least $5,000 (excluding rollovers). Provisions in your plan document may be more restrictive, however, so please refer to this document or contact your Relationship Manager for more precise information. Question 4: What is a forced distribution? A forced distribution may occur if a terminated participant with less than $5,000 vested in his or her account has been notified to take a distribution from the plan but has not made an election as to the disposition of that account. Please note that an active employee may not be forced out of the plan. Provided you know that the participant received the notification and you have the participant s current address (typically by sending the distribution paperwork by return receipt mail), you may force a distribution after a reasonable period of time. If the account balance is under $1,000, a cash distribution may be processed and mandatory withholding will be applied. For terminated participants with vested account balances between $1,000 and $5,000, the Plan Administrator may establish an Automatic Rollover to an Individual Retirement Account (IRA) on behalf of the participant. Please contact your Relationship Manager to discuss the force out procedures. Question 5: Can a participant take a partial distribution from the plan? A participant who has terminated employment, retired, died, or become disabled can elect to take a distribution from the plan in full. In general, partial distributions are not allowed. See your Relationship Manager to discuss the provisions of your plan document. Question 6: What about vesting? The only accounts in your plan that are potentially subject to vesting are Employer Non-Elective contribution accounts (profit sharing or money purchase contributions, for example) and/or Employer Matching accounts. Other money types (employee deferral accounts (both pre-tax and Roth), employee rollover accounts, and employer safe harbor, for example) are not subject to a vesting schedule. Verisight will calculate the vested portion of each employee s account balance based on the vesting schedule as prescribed in your plan document before any distribution check is released. 36 P age

Question 7: What tax liability will a participant incur at the end of the calendar year if a cash distribution is elected? If a participant chooses to have plan benefits paid in cash, mandatory withholding will be credited against his or her tax owed at the end of the year. Withholding does not eliminate the potential need to pay additional taxes. The total tax liability plus applicable penalties owed on any cash distribution will depend upon the participant s age and tax bracket at the time of the distribution. Question 8: What effect does an outstanding participant loan have on a terminated participant s distribution? If a participant terminates employment with an unpaid loan balance, he or she will need to know how the loan will be treated. His or her loan balance is due and payable on the date of termination, or no later than the end of the grace period (the end of the calendar quarter following the calendar quarter in which the date of termination falls). If the outstanding principal is not paid in full by the end of the grace period, the amount owed will be treated as a taxable distribution and a 10% early withdrawal penalty may apply. If the participant wishes to pay the loan off in full, he or she should be instructed to write a personal check for the outstanding principal. Please have the participant contact our Customer Services group at 888-401-5629 to obtain the correct outstanding loan balance. Question 9: What is the tax due on a death benefit payable to a surviving spouse beneficiary? Non-spouse beneficiary? If a participant passes away and has designated their surviving spouse as the beneficiary, the spouse beneficiary may elect to roll over the account balance to an Individual Retirement Account (IRA) or to another retirement plan. A non-spouse beneficiary may roll over the account balance to an inherited IRA. In so doing, the beneficiary can avoid current tax liability. Beneficiaries may also elect a cash distribution and pay the mandatory federal tax withholding at the time of distribution. No early withdrawal penalties will be applied to a death benefit paid in cash to any beneficiary. Question 10: Can a beneficiary of a deceased participant elect to keep the account balance in the plan indefinitely? In the event the beneficiary wants to keep the account balance in the plan, he or she may do so up to 5 years following the death of the participant. Your plan document language will govern when a death distribution must be paid out. Please check this document or contact your Relationship Manager for specific guidelines. Question 11: What will qualify a participant for a disability distribution? In order to qualify for a disability distribution under the plan, a participant must be deemed totally and permanently disabled. The definition of what constitutes total and permanent disability can be found in your plan document. Please contact your Relationship Manager for additional guidance on the determination of a disability status. Question 12: What do I do if I can t find a terminated participant? There are certain procedures that you will need to follow so that the Department of Labor is satisfied that you have made every attempt to find a lost participant. Verisight can perform this service for you upon your request. Please contact your Relationship Manager to discuss the procedures more thoroughly and explain the steps to take if a participant is truly lost. Question 13: What do I do if a participant loses a distribution check? Please contact your Relationship Manager and request a stop payment and reissue of the distribution check. Typically, stop payments and reissues may not be processed earlier than two weeks following the original issue date of the check. Verisight will need the participant s name, mailing address, and payable instructions for the new check. If the distribution check was lost due to incorrect information provided by the participant, a stop payment fee will be applied. We instruct the participant to send us a check made payable to Verisight for the stop payment fee or the Plan Sponsor may choose to pay this fee or collect the money from the participant. Verisight cannot collect this fee from the participant s account or from the distribution proceeds. After a request has been made to reissue, the new check will be mailed within 10 business days. 37 P age

IN-SERVICE DISTRIBUTIONS AND LOANS OVERVIEW 39 PAPER PARTICIPANT LOAN DESCRIPTION 40 PAPER PARTICIPANT LOAN INSTRUCTIONS 41 ONLINE LOAN DESCRIPTION 42 ONLINE LOAN INSTRUCTIONS 43 HARDSHIP DISTRIBUTION DESCRIPTION 44 HARDSHIP DISTRIBUTION INSTRUCTIONS 45 PRE-RETIREMENT DISTRIBUTION DESCRIPTION 46 PRE-RETIREMENT DISTRIBUTION INSTRUCTIONS 46 MINIMUM DISTRIBUTION AT AGE 70½ DESCRIPTION 47 MINIMUM DISTRIBUTION AT AGE 70½ INSTRUCTIONS 47 QUALIFIED DOMESTIC RELATIONS ORDER & JOINDER DESCRIPTION 48 QUALIFIED DOMESTIC RELATIONS ORDER & JOINDER INSTRUCTIONS 48 REPORTING IN-SERVICE DISTRIBUTIONS ON FORM 1099R 49 FREQUENTLY ASKED QUESTIONS 50

OVERVIEW In-service withdrawals are taken by an actively employed participant. Generally, a participant may not take such a distribution, but exceptions may apply for plan loans, financial hardship, attainment of age 59 ½, minimum distributions on or after age 70 ½, and Qualified Domestic Relations Orders (QDRO). This section provides specific procedures on these types of withdrawals. Your plan may allow a participant to take a loan from the plan. If the plan allows for loans, refer to the plan document or Summary Plan Description to confirm the loan policy. For example, a plan may have a loan minimum of $1,000 or allow only one loan outstanding at a time. After you have confirmed the loan policy, refer to the Participant Loan subsection for instructions on the loan process. A plan may also provide for an in-service distribution for financial hardship. A participant must meet strict requirements to be eligible for a hardship distribution. Refer to the subsection entitled Hardship Distribution for instructions on the hardship process and the requirements for hardship withdrawals. To maintain the qualified status of a retirement plan, minimum distributions generally must be made to participants who attain age 70 ½. This distribution rule affects terminated employees with an account balance who have reached age 70 ½, and employed owners who have reached age 70 ½ and own greater than 5% of the company. Refer to the subsection entitled Minimum Distribution at Age 70 ½ for specific instructions. As part of a divorce decree, the plan may be served with a Domestic Relations Order that stipulates the transfer of all or a part of a participant s account to an Alternate Payee (usually a former spouse). Prior to the transfer of any plan assets, Verisight will perform an in-depth analysis to determine if the Domestic Relations Order is qualified. If qualified, the amount indicated in the QDRO for the benefit of the Alternate Payee can be segregated. After this segregation has occurred, the Alternate Payee may request a distribution from the plan. Finally, each type of in-service distribution requires specific taxes and withholdings. The subsection entitled Reporting In-Service Distributions on Form 1099R outlines the reporting of these types of distributions to the Internal Revenue Service and state governments. 39 P age

PAPER PARTICIPANT LOAN DESCRIPTION Many, but not all retirement plans allow a participant to take a non-taxable loan from his or her account and repay the loan over a period of time via payroll deductions. The duration of a participant loan may be up to 60 months (5 years). If, however, the loan proceeds are being used to purchase a primary residence, the loan repayment duration may be extended and documentation should be provided to the Plan Sponsor to justify the longer repayment schedule. Your plan document and loan policy will govern the availability of participant loans. Many plans have a minimum loan amount of $1,000 or allow for one outstanding loan at any given time. Please refer to your plan document or loan policy or contact your Relationship Manager to confirm the specific loan policy of your plan before you begin the application process. Because loan repayments can only be paid via payroll deductions, a terminated participant with an outstanding loan must either repay the principal outstanding at the time of his or her separation of service or be subject to a taxable loan offset. Generally, this loan offset will require the participant to consider the principal outstanding as ordinary income for the taxable year in which he or she terminated. Early withdrawal penalties may also be applicable on the amount of the loan offset. In the event of a loan offset due to termination, Verisight Trust Company will prepare the necessary forms to report this type of distribution to the Internal Revenue Service and state governments, if applicable. 40 P age

PAPER PARTICIPANT LOAN INSTRUCTIONS STEP 1: Forward the Loan Application to the employee. Plan Sponsor instructions to obtain a Loan Application**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information, then Notices, Forms, and Plan Information. C. Choose the requested form (Loan Application) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current form, please download a new form each time. Note: Participants login as Participant on www.verisightgroup.com and may obtain the form following the same process (B through D) above. STEP 2: If the plan allows for loans only in the event of financial hardship (for example purchasing or retaining a primary residence, paying for college tuition, and paying for medical expenses), instruct the participant to provide documentation to support the necessity. Documentation will also need to be provided if the participant has requested a loan for the purchase of a primary residence with a repayment schedule that extends beyond five years. Keep copies of all backup documentation for your files. STEP 3: The participant should forward the application to either their employer or Verisight. Our contact information is below: Verisight, Inc. Attn: Distribution Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 4: Verisight will provide copies of the promissory note and amortization schedule to the employee. For Plan Sponsors, we will post a Loan Status Detail Report and the loan amortization schedule to the website. Your copy of the loan paperwork should be kept in the employee's personnel file. Arrangements should also be made for the loan repayment deductions through your payroll department or payroll provider. The loan repayment amounts are indicated on the amortization schedule. You may view all new loans by downloading the Loan Status Detail Report and/or view all outstanding loans by downloading the Loan Amortization Report. This Loan Amortization Report also includes the date that any current loans will be paid off. STEP 5: Verisight will liquidate the appropriate portion of the participant s account and will have the check for the loan proceeds mailed to the participant. The standard processing time is ten (10) business days. 41 P age

ONLINE LOAN DESCRIPTION Many Plan Sponsors prefer to be less involved with loan processing. Online Loans is a quick and easy way for employees in your company to request a participant loan using the Internet without the direct involvement of anyone on your staff. For plans that meet certain criteria, participants who desire a loan simply visit www.verisightgroup.com and follow the online instructions. Check with your Relationship Manager to see if your plan qualifies for Online Loans. The criterion to implement Online Loans is listed below: Accurate vesting data must be provided. A paper application must be used for principal residence loans that exceed a term of five years. Not available for plans that allow for loan consolidations or need to demonstrate a hardship exists in order to apply for a loan. For plans that require Spousal Consent, the Online Loan feature is available provided the participant prints, signs and returns the Consent Form to Verisight for final processing. The participant should be instructed to login in to his or her account at www.verisightgroup.com and follow the instructions provided online. As part of the Online Loan steps, the participant must view all loan documentation and may download and print the Promissory Note and amortization schedule from the website. After Verisight receives an Online Loan request, Verisight will post a Loan Status Detail Report and the amortization schedule to the website so that the loan repayments may be set up in your payroll system. The loan is processed as soon as administratively possible. Participants may visit www.verisightgroup.com to view loan disbursement activity in their account. 42 P age

ONLINE LOAN INSTRUCTIONS **For those plan sponsors who use our online loan module to initiate participant loans and to obtain loan documents, please contact your Relationship Manager for instructions. STEP 1: Participants can be instructed to login to the website at www.verisightgroup.com to request a loan. A. Click Loans & Withdrawals and then Actions. Using the drop down box, click Request a Loan. B. Under Loan Parameters, indicate the loan amount and number of repayments (loan type, payment frequency and interest rate will be pre-populated with the correct information based on your loan policy and pay date frequency). Click Calculate. Before proceeding, review your contact information and make any necessary edits. Click Continue. C. Under Loan Disbursements, specify whether the loan proceeds should be sent via ACH to a specific bank account or by check. If by ACH, including the bank ABA routing number and the bank account number. Click Continue. D. Review Repayment options, then click Continue. E. Under Documentation, select either Electronically Sign (for a paperless loan processing) or Sign and Mail Documents. Click View Documentation and then accept the loan terms by clicking the box. Click Continue. F. Review Loan Summary then click Submit. STEP 2: After Verisight has received the Online Loan request, Plan Sponsors will be able to view a Loan Status Detail Report and the loan amortization schedule for a specific loan applicant on the website. Arrangements should be made for the loan repayment deductions through your payroll department or payroll provider. The loan repayment amounts are indicated on the amortization schedule. You may view all new loans by downloading the Loan Status Detail Report and/or view all outstanding loans by downloading the Loan Amortization Report. This Loan Amortization Report also includes the date that any current loans will be paid off. STEP 3: The participant can contact Verisight with any questions or special requests: Verisight, Inc. Attn: Distributions Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 Phone number: (888) 401-5629 STEP 4: Verisight will liquidate the appropriate portion of the participant s account and, the loan proceeds will either be mailed to the participant or transferred to the participant's bank account if the ACH option has been selected. The standard processing time is ten (10) business days. 43 P age

HARDSHIP DISTRIBUTION DESCRIPTION Some, but not all, plans provide for in-service distributions for financial hardship. Most plans define hardship withdrawals as a distribution for one of the following: Purchase (excluding mortgage payments) of a principal residence for the employee; Payment of tuition (for the next 12 months) for post-secondary education for the employee, the employee s spouse, or the employee s dependent; Medical expenses incurred or expenses necessary to obtain medical care by the employee, the employee s spouse, or the employee s dependent, Payments necessary to prevent eviction of the employee from his or her principal residence or foreclosure on his or her principal residence. Casualty loss to repair damage to the participant s principal residence. Payments for the funeral or burial expenses for the Participant s deceased parent, spouse, child or dependent. Some plan documents provide for a different definition of financial hardship than those indicated above. Please review your plan document or contact your Relationship Manager to confirm which definition is being used in your plan. Provided an employee meets the hardship withdrawal criteria specified in the plan, a distribution for hardship is allowed if the following requirements are met: The distribution does not exceed the amount of the need. The employee has obtained all other distributions and all non-taxable loans currently available under all of the employer s plans. All of the employer s plans provide for the suspension of the employee s elective deferrals and after-tax contributions for at least 6 months after the hardship. The employer s plan provides that the maximum amount the employee may defer on an elective basis in the calendar year following the hardship distribution is the annual IRS dollar limit reduced by the employee s elective deferrals made in the calendar year of the hardship distribution. It is not uncommon for plans to place additional restrictions on hardship distributions, such as the minimum amount of a distribution, limiting the number of distributions to be made during a plan year, or allowing for hardship withdrawals from only certain accounts. Please contact your Relationship Manager to determine if there are any additional restrictions applied to hardship withdrawals. Hardship distributions will be subject to current federal and applicable state income taxes. Also, if the participant is under age 59 ½ at the time of the distribution, there could be a federal early withdrawal penalty of 10% of the distribution and a potential state penalty as well. The participant will pay this penalty at the time he or she files his or her income tax returns. 44 P age

HARDSHIP DISTRIBUTION INSTRUCTIONS STEP 1: Forward the Hardship Distribution package to the participant. Plan Sponsor instructions to obtain a Hardship Distribution package**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Plan Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information then Notices, Forms, and Plan Information. C. Choose the requested form (Hardship Distribution) from the list of forms. D. You can either Print or Save the form to your desktop. **To ensure that you have the most current form, please be sure to download a new form each time. Note: Participants login as Participant on www.verisightgroup.com and may obtain the form following the same process (B through D) above. STEP 2: The participant should be instructed to provide supporting documentation of the financial hardship (i.e. real estate loan agreement, college tuition statement or medical bills). STEP 3: After the application is completed, the participant should return the form from this package along with any supporting documents to your office. There is no need for you to forward the supporting documentation to Verisight. STEP 4: Review the form for accuracy and completeness then sign and date as the Plan Sponsor. Once signed, you should keep a copy of this form for your records. STEP 5: Forward all executed forms that are part of this package to Verisight via mail or fax. Our contact information is below: Verisight, Inc. Attn: Distribution Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 6: Coordinate with your payroll department or payroll provider so that the 401(k)/403(b) employee contributions of the participant are suspended for a period of at least six (6) months. After six (6) months have elapsed, you may allow the participant to commence his or her deferrals. STEP 7: After Verisight receives the forms and performs a review of the distribution, we will liquidate the appropriate portion of the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 45 P age

PRE-RETIREMENT DISTRIBUTION DESCRIPTION Your plan may allow active participants the option to take a pre-retirement distribution in certain circumstances. These circumstances are varied and will be specific to each plan. Please refer to your plan document or contact your Relationship Manager to confirm that your plan allows for in-service distributions and to verify the circumstances in which an in-service distribution may occur. PRE-RETIREMENT DISTRIBUTION INSTRUCTIONS STEP 1: Participants and Plan Sponsors can download the Distribution package from www.verisightgroup.com. Plan Sponsor instructions to obtain a Distribution package**: A. Go to www.verisightgroup.com and login as Plan Sponsor by selecting the role of Sponsor. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. B. Click on Plan Information then Notices, Forms, and Plan Information. C. Choose the requested form (Distribution) from the list of forms. D. You can either Print or Save the form to your desktop **To ensure that you have the most current application, please be sure to download a new form each time. Note: Participants login as Participant on www.verisightgroup.com and may obtain the form following the same process (B through D) above. STEP 2: The participant should be instructed to check the Attainment of age 59 ½ box (if applicable) or Other box for any other eligible in-service distribution as the Reason for Payment on the distribution application. Once this form is completed, the participant should return it to either their employer or Verisight. Our contact information is below: Verisight, Inc. Attn: Distributions Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 3: After Verisight receives the forms and performs a review of the distribution, we will liquidate the appropriate portion of the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 46 P age

MINIMUM DISTRIBUTION AT AGE 70½ DESCRIPTION Any participant who has attained age 70 ½ and is considered a 5% owner or any terminated participant who has attained age 70 ½ is required to take minimum distributions each year. A 5% owner is defined as an individual owning 5% or more interest in the company. The initial minimum distribution must be completed prior to April 1 st of the year following attainment of age 70 ½, and subsequent distributions must be completed by December 31 st each year thereafter. As part of the annual compliance work on your plan, Verisight will perform a review of your plan data to determine if any required minimum distributions are warranted. As long as you provide accurate dates of birth with each contribution submission, Verisight will not require additional information from you to complete this review. If a minimum distribution is required, Verisight will complete the calculations and prepare the necessary forms to distribute the amount to the affected participant. MINIMUM DISTRIBUTION AT AGE 70½ INSTRUCTIONS STEP 1: At the end of each calendar year, your Relationship Manager will confirm with you those participants in your plan that have attained 70 ½ or older. A required minimum distribution affects terminated employees with an account balance who have reached age 70 ½, and employed owners who have reached age 70 ½ and own greater than 5% of the company. STEP 2: After we have received confirmation from you, each terminated participant or 5% or more owners who have attained age 70 ½ will be mailed a Required Minimum Distribution package. This application will provide a required minimum distribution dollar amount. STEP 3: The participant should be instructed to complete the application and sign where indicated. Once this form is completed, the participant should return it to Verisight via mail or fax. Our contact information is below: Verisight, Inc. Attn: Distributions Department 35 Iron Point Circle, Suite 100 Folsom, CA 95630 (888) 401-5629 Fax number: (816) 701-7501 requests@verisightgroup.com STEP 4: After Verisight receives the forms and performs a review of the distribution, we will liquidate the appropriate portion of the participant s account. The standard processing time is ten (10) business days after Verisight receives completed distribution paperwork. 47 P age

QUALIFIED DOMESTIC RELATIONS ORDER & JOINDER DESCRIPTION The term Qualified Domestic Relations Order or QDRO means any judgment, decree or order that creates or recognizes the existence of an alternate payee s right to receive all or a portion of the benefits payable with respect to a participant under the plan. In order for a Domestic Relations Order to be considered qualified, certain requirements must be clearly specified in the order. A Participant or an Alternate Payee can send in either a Domestic Relations Order for pre-approval or a certified copy of a Domestic Relations Order. Some plans may receive a Joinder as part of the separation of assets in a divorce proceeding. In this case, the Plan Administrator will typically receive several Judicial Council Forms. The Joinder generally should trigger an Administrative Hold on the participant s account balance so that there are no loans or distributions made prior to the Alternate Payee receiving the amount stipulated in the order. Qualified Domestic Relations Orders (QDROs) are very complex in nature and different procedures govern each situation. If you, as the Plan Administrator, receive either a Domestic Relations Order or a Joinder to the plan, please contact your Relationship Manager immediately. QUALIFIED DOMESTIC RELATIONS ORDER & JOINDER INSTRUCTIONS STEP 1: Upon receipt of a Domestic Relations Order, Stipulation of Dissolution of Marriage, Divorce decree, Joinder, or the like, please contact your Relationship Manager to discuss the necessary steps to take. STEP 2: Generally, when a Domestic Relations Order is known to be imminent, the Plan Sponsor will instruct Verisight to place an Administrative Hold on the participant s account to ensure that no loans or distributions occur while the order is being reviewed for a qualified status. STEP 3: Your Relationship Manager will assist you in preparing the draft documents including the notification to all parties involved. STEP 4: After all parties have been notified, Verisight will perform a review of the Domestic Relations Order or Joinder and then make a recommendation as to its qualified status. If the order is deemed qualified, we will segregate the assets for the benefit of the Alternate Payee and provide the Alternate Payee with a distribution form. STEP 5: When the Alternate Payee requests a distribution of these segregated assets, a check for the distribution amount will be mailed to the Alternate Payee within ten (10) business days from the day that Verisight receives the completed distribution paperwork and has determined that the Domestic Relations Order is qualified. 48 P age

REPORTING IN-SERVICE DISTRIBUTIONS ON FORM 1099R To report in-service distributions to the Internal Revenue Service and state governments, Verisight Trust Company will prepare Form 1099R for each participant who received a direct rollover or cash distribution during the taxable year. The IRS and state copy of the Form 1099R will be mailed directly to the IRS and state government by Verisight Trust Company. Verisight Trust Company will also mail the participant s copy to each participant no later than January 31st of the year following the calendar year in which the distribution occurred. 49 P age

FREQUENTLY ASKED QUESTIONS Question 1: How does a participant go about applying for a participant loan from his or her account? If your plan is not set up for paperless loans, a participant completes a form. Depending on how your plan is set up, the Loan Application may be obtained from your Human Resources Department (when the Loan Application is only posted to the Plan Sponsor site) or the participant can download the Loan Application from www.verisightgroup.com (when the Loan Application is posted for participants to access). Please refer to the subsection entitled Paper Participant Loan Instructions for more detailed step-by-step instructions. If your plan is set up with Online Loans, the participant may request a loan directly from www.verisightgroup.com. Please refer to the subsection Online Loan Instructions for more detailed stepby-step instructions. Question 2: How long will it take to process a loan request? The participant can expect to receive a check for his or her participant loan within 10 business days from the time Verisight receives his or her completed paperwork. If your plan is set up with Online Loans, the standard processing time is 10 business days after an Online Loan request is submitted. This 10 business day period does not include mail, wire transfer or ACH transfer delivery time. Question 3: What is the loan set up fee and how is this fee paid? The loan set up fee is disclosed on your fee schedule. Either the participant or the employer can pay this fee. If the participant pays the loan origination fee, Verisight will deduct this amount from his or her account before processing the loan and sending the loan proceeds. Question 4: Can the loan proceeds be directly deposited into a participant s bank account? In general, the loan proceeds can be wired to any bank account that a participant selects. A small fee may be associated with this wire transfer, however. Participants should complete the Special Delivery Instructions provided with their Loan Application package. For Online Loans, participants may elect to have their loan proceeds sent to their bank account via ACH. Question 5: How long can a participant take to repay his or her loan? The Department of Labor requires a 5-year maximum on repayment of participant loans in a plan. The only exception to this maximum duration is if the loan proceeds are being used to purchase a primary residence. If a participant is taking a loan for the purchase of his or her primary residence, the maximum period of time to repay his or her loan may be extended. The participant will need to provide documentation to the Plan Sponsor to warrant the extended repayment schedule. Question 6: How is the loan repaid? The plan loan is repaid through payroll deductions. A participant may not be allowed to write a personal check for any scheduled payments unless he or she is choosing to pay the loan off in full. Question 7: When should the loan repayments start? The loan repayments should commence on the pay date provided on Amortization Schedule. If there is any delay in getting the loan repayment deductions started, an additional repayment will need to be arranged through payroll so that the repayments remain current. 50 P age

Question 8: Can a participant make additional repayments to his or her loan? A participant is allowed to make additional repayments on his or her loan provided the repayments are made through payroll deductions. The additional repayment will be applied to both principal and interest. Personal checks will not be accepted for any additional repayments unless the loan is being paid in full. Question 9: Can a participant choose which funds to liquidate when applying for a loan? No, funds for participant loans are liquidated pro-rata. Keep in mind, though, that the repayments of the loan will be allocated to the investments in the same manner as his or her current contributions are allocated. Question 10: Can a participant choose which funds the loan repayments will be allocated to? No, the loan repayments will be allocated to the investments in the same manner as his or her current contributions are allocated. Question 11: How is the interest rate determined for participant loans? The Department of Labor requires that the interest rate for a 401(k)(or 403(b)) loan be reasonable. Be advised that the DOL may scrutinize how reasonable the interest rate is under audit. Prime rate plus 2% is considered a reasonable loan interest rate. Please consult your Loan Policy to find out what interest rate is used for participant loans. Question 12: How can an employee obtain the correct loan payoff amount? A participant should refer to the website to obtain an estimated loan payoff amount. Participants should confirm with their payroll department that all loan repayments were remitted according to the amortization schedule and there are no repayments in transit before a loan payoff check is cut. It is always recommended that you consult with your Relationship Manager to confirm the correct payoff amount or have the participant call our Customer Services line at (888) 401-5629. Question 13: How should the loan payoff check be made payable? Loan payoff checks should be made payable to the same entity that is listed on the Rollover Acceptance Form. Please refer to the section entitled Rollover Contribution Submission Instructions on how to obtain this form from the www.verisightgroup.com website. Question 14: Are there any prepayment penalties associated with an early payoff? A participant may pay off his or her participant loan in full without any prepayment fees or penalties. Question 15: My plan doesn t currently offer Online Loans. Can we add this feature? Online Loans is a feature of www.verisightgroup.com that you may elect to activate. If the Online Loan feature is activated, participants request the loan online with minimal involvement by you. Online Loans may not be a good match for all plans. Contact your Relationship Manager to determine if Online Loans will work for you. Question 16: How do Online Loans differ from paper loans? With Online Loans, the participant requests the loan online at www.verisightgroup.com. When an Online Loan is submitted, Verisight will post the amortization schedule and make the Loan Status Detail Report available to you to retrieve. Loan repayment deductions can then be arranged through your payroll department or payroll provider with no further action required by you. 51 P age

Question 17: Does a participant need to apply for a loan before he or she is eligible for a hardship withdrawal under the terms of the plan? One of the requirements of receiving a hardship distribution is that the participant exhausts all other possibilities of receiving the funds to satisfy the hardship including applying for a participant loan and taking any other inservice distributions (including rollover money type withdrawals). It is at the plan sponsor s discretion to determine if the repayment of a loan will cause further hardship. Question 18: Can a participant request more than the amount of financial necessity when applying for a hardship distribution? A participant is generally limited to the amount of the financial necessity when applying for a hardship distribution. However, participants may gross up the amount requested to include any anticipated tax liability incurred as a result of the hardship withdrawal. There are specific rules on this so please contact your Relationship Manager before a hardship distribution is requested. Question 19: Will a participant who takes a hardship distribution be subject to the 10% federal penalty on the amount of hardship? Provided the participant is under age 59 ½ at the time of the hardship distribution, the 10% federal early withdrawal penalty and potential state penalty will apply. Penalties are reported and paid when the participant files his or her personal tax return. Question 20: Can a participant who has attained age 70 ½ withdraw more than the required minimum distribution from the plan? A participant who has attained age 70 ½ may elect to receive more than the required minimum distribution. Verisight will include the minimum dollar amount on the application. If a participant wishes to take more than the minimum, he or she will need to complete an additional form that your Relationship Manager can provide. 52 P age

QUARTERLY REPORTS OVERVIEW 54 PARTICIPANT STATEMENT DESCRIPTION 55 SAMPLE PARTICIPANT STATEMENT 55 FREQUENTLY ASKED QUESTIONS 59

OVERVIEW As part of our ongoing service to your plan, Verisight will make available a Trust Report summarizing all plan transactions and balances for the plan quarter on a trust and per participant level. This report can be run by the Plan Sponsor for any time period and can download this information directly from the website at www.verisightgroup.com. In addition to the report listed above, Verisight will prepare a quarterly Participant Statement for each participant in your plan. Provided we receive current addresses from you, Verisight will mail these statements directly to each participant s home address. Participants may also opt to receive and view their quarterly statements electronically. Participants should also be reminded, though, that they have daily access to their account balances in the plan when they login as a Participant on our website at www.verisightgroup.com. 54 P age

PARTICIPANT STATEMENT DESCRIPTION The Participant Statement shows all activity during a plan quarter for that specific participant only. Much of the information provided on the Participant Statement is included on the Trust Report except that the statement also provides investment elections, performance information for the funds in the plan and a detail of fees deducted during the quarter (if applicable). The Participant Statement has been designed to meet the quarterly fee disclosure requirements. Participants may opt to receive their quarterly statements electronically. Electronic delivery will afford a much faster statement delivery and provides the added benefit of access to historical statements (the current quarter and three past quarters). To register for electronic delivery of Participant Statements, participants go to About Me then choose My Communication Preferences and click on the Make Changes link. It is easy to sign up for electronic statements. It s convenient, secure, and free to select Paperless Communication at www.verisightgroup.com. SAMPLE PARTICIPANT STATEMENT 55 P age

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FREQUENTLY ASKED QUESTIONS Question 1: What do I do with the quarterly Trust Reports? These reports are provided to you for informational purposes only and should be stored with your plan s permanent records. Question 2: Why would the total dollar amount shown as a contribution on the quarterly reports not equal the total contribution amount that was deducted from the participant s pay during the plan quarter? The contribution total listed on all reports will include contributions deposited and traded during the plan quarter. This amount may or may not balance to the total deducted contribution for the quarter as the deposit of one or more pay period contributions may have been made in the next plan quarter. For example, the March 31 st salary deferral contribution is likely to be deposited after the close of the first quarter. Question 3: What do I do if a participant has lost his or her statement? If a participant has lost his or her statement, you or the participant may download a duplicate statement by logging onto the www.verisightgroup.com website. Click View a Statement on the home page to either view the quarterly statement online, print or save. Question 4: What do I do if I receive notification from the Post Office that a participant has a new address? Using Form 3547, the Post Office will notify you when they have automatically forwarded the participant s statement to his or her new address on file. There is a modest charge for this auto-forwarding service and notification. To ensure that future statements are sent to the correct address, you will need to update this participant s address on your payroll records. For terminated participants that are not included on your payroll files sent to Verisight, update their address on www.verisightgroup.com to ensure that the next statement mailed will be sent to the most current address of record. Question 5: What do I do if I receive a returned Participant Statement? The return address for each Participant Statement is the Plan Sponsor s address. A returned Participant Statement indicates that this participant has changed addresses and has not provided a forwarding address to the Post Office. To ensure that future statements are sent to the correct address, you will need to obtain a current address for this participant. Please contact your Relationship Manager to discuss the procedures available to you to attempt to locate a lost participant. Question 6: How are loan balances reflected on the Participant Statement? For participants with an outstanding loan balance, this information will display on the first page of the Participant Statement under Your Account Balance. Note that the loan balance is in addition to the total account balance (Ending Balance). Loan activity since the origination of the loan will be displayed on the second page of the Participant Statement under Loan Summary. Here you will find the original loan amount, total principal paid, total interest paid, and the current quarter outstanding loan balance. 59 P age

PARTICIPANT ACCOUNT ACCESS OVERVIEW 61 WWW.VERISIGHTGROUP.COM WEBSITE DESCRIPTION 62 WWW.VERISIGHTGROUP.COM ACCESS INSTRUCTIONS FIRST TIME USERS 62 WWW.VERISIGHTGROUP.COM ACCESS INSTRUCTIONS SUBSEQUENT USERS 63 INTERACTIVE VOICE RESPONSE SYSTEM DESCRIPTION 64 INTERACTIVE VOICE RESPONSE SYSTEM INSTRUCTIONS 64 FREQUENTLY ASKED QUESTIONS 65 60 P age

OVERVIEW In a plan that is valued daily, participant account access is very important. Participants will want to have the ability to view their account balances frequently and transfer among the investments options available to them. Verisight has developed a recordkeeping system that handles all the processing functions in any plan. Under the Verisight system, participants may manage their retirement accounts using our account management website at www.verisightgroup.com or the Interactive Voice Response system. The Interactive Voice Response system gives a 24 hour 7 day a week phone access to a participant s account. This section provides a general description of the two systems as well as instructions on how to use them. The www.verisightgroup.com website is continually being revised and updated. Many of the enhancements that have been built into the site came about from suggestions made by our clients and participants in their retirement plans. We welcome any suggestions you or participants might have on how to improve the system. 61 P age

WWW.VERISIGHTGROUP.COM WEBSITE DESCRIPTION Participants can access and track their individual account information on the www.verisightgroup.com website. Fund prices are updated daily on the website so participants have a current picture of their account balances. The Verisight website offers all of the features available on the Interactive Voice Response system as well as the ability to do the following: Change personal data (i.e. security information or address changes) Obtain account balances by investment or source Rebalance account Transfer money between investments Change future contribution allocations and investment selections View transaction history by investment Link to investment information including fact sheets and fund prospectuses Monitor retirement goals View the plan s Summary Plan Description View quarterly statements online Access and download plan forms and documents WWW.VERISIGHTGROUP.COM ACCESS INSTRUCTIONS FIRST TIME USERS STEP 1: Login to the website at www.verisightgroup.com. STEP 2: On the home page, click Login then select Plan Participant. STEP 3: Input your User Name and Password. For first time users, the default User Name is the user s social security number (no dashes) and the default Password is his or her date of birth in the format of two-digit month, two-digit day and four-digit year (MMDDYYYY). Click Login. STEP 4: Confirm that you have read and agree to the Disclosure Statement. STEP 5: Follow instructions to change the User ID and Password. STEP 6: Click Continue to confirm User ID and Password change request. STEP 7: Welcome to www.verisightgroup.com! 62 P age

WWW.VERISIGHTGROUP.COM ACCESS INSTRUCTIONS SUBSEQUENT USERS STEP 1: Login to the website at www.verisightgroup.com. STEP 2: Enter your User Name and Password. Click Login. STEP 3: Welcome to www.verisightgroup.com! 63 P age

INTERACTIVE VOICE RESPONSE SYSTEM DESCRIPTION The Interactive Voice Response system is an automated telephone system that is available to participants 24 hours a day, seven days a week. This system allows participants to track and manage their retirement plan accounts quickly and conveniently. In addition, participants may use the Interactive Voice Response system to transact on their accounts. Some of the functions of the Interactive Voice Response System include obtaining account balance information, choosing investment elections, transferring among the investment options available in your plan, rebalancing ending balances to conform to the current investment elections and changing the personal identification number (PIN). Some ancillary services also accessed through the Interactive Voice Response system: How to access your account on www.verisightgroup.com. Help if you have forgotten your website Password. Option to speak with a Customer Service Representative during normal business hours to answer any questions including information about loans and distributions. INTERACTIVE VOICE RESPONSE SYSTEM INSTRUCTIONS STEP 1: Dial the Voice Response System at 1-888-401-5629. STEP 2: Enter social security number (SSN) and Personal Identification Number (PIN). A first time user s PIN is automatically set to their date of birth (MMDDYYYY). For security purposes, we suggest that first time users to the Voice Response System change their PIN from the default (date of birth) to a different eight-digit number. STEP 3: Follow the voice prompts to obtain Personal Account Information including balance information, choose investment elections, transfer between investments, or conform (rebalance) ending balances. 64 P age

FREQUENTLY ASKED QUESTIONS Question 1: If a participant is a first time user of www.verisightgroup.com, how does he or she access his or her account information? As a first time user, a participant will login to www.verisightgroup.com using a default User Name and Password. The default User Name is the participant s social security number (no dashes) and the default Password is their date of birth (MMDDYYYY with no dashes or slashes). The participant will have the opportunity to change his or her User Name and Password immediately after login. Question 2: What does a participant do if he or she has forgotten his or her website password? If a participant forgets his or her password, please instruct them to follow the instructions provided on the site under the heading Forgot Password?. The instructions provided will require the participant to input their date of birth and answer the security question that he or she answered on our system. The system will then allow the participant to reset his or her password. If the participant has a verification question/answer on file but is unable to answer this question correctly, the system will prompt the participant to contact Verisight directly. If the participant has forgotten his or her User Name, he or she will need to click on the Forgot User Name? link on the login screen. They will be asked to enter their SSN and will be provided with the Verisight Customer Services contact information. Question 3: What are the reasons a participant might not be able to access his or her website account information? If a participant is having problems accessing his or her account information using the website, please check the following: For first time users, the default User Name is the participant s social security number (no dashes). Be sure that the participant s social security number is consistent with your payroll department files. Confirm that he or she is using the correct default Password. The default Password is their date of birth and this entry of their date of birth is two-digit month, two-digit day, and four-digit year with no dashes or slashes. Be sure that the participant s date of birth is consistent with your payroll department files. Confirm that census data for the participant has been provided to Verisight. This information should be provided on each contribution file or you may enter a new employee directly to our system (see detailed instructions in the subsection Providing Website Access for New Enrollees under the Enrollment section of this manual). Question 4: For a first time user of the Interactive Voice Response system, does a participant need to change his or her PIN? First time users of the Interactive Voice Response system (IVR) will have their PIN default to their date of birth (MMDDYYYY). Question 5: Can a participant use both the www.verisightgroup.com website and the Interactive Voice Response system to manage his or her retirement account? Yes, a participant may use both systems to manage his or her retirement account. Please be advised, however, that we will not process any conflicting transactions. Verisight will only process the most current request. 65 P age

PLAN SPONSOR WEB TOOLS OVERVIEW 67 ACCESSING PLAN SPONSOR WEB TOOLS 68 PLAN SPONSOR WEB FEATURES 69 ONLINE ENROLLMENT REPORTS 70 FREQUENTLY ASKED QUESTIONS 71

OVERVIEW The www.verisightgroup.com website features a number of useful Plan Sponsor Web tools that are reserved for one or more designated staff members with Plan Sponsor access. Some of the features include: Viewing Plan Summary Information (trust level information) Obtaining copies of forms for the day-to-day operation of the Plan Viewing performance reports for all funds in the Plan Viewing and/or Updating Employee Information Running special reports for specified date ranges Viewing Transactions on both a trust and participant level Adding new employees at any time This section will provide step-by-step instructions on accessing Plan Sponsor Web Tools as well as a description of its many features. 67 P age

ACCESSING PLAN SPONSOR WEB TOOLS In order to access the Plan Sponsor Web, you must be set up with Plan Sponsor access on the www.verisightgroup.com system. This set up process is usually initiated sometime before participant account access is turned on. A User Name and default Password will be provided to all users authorized to have Plan Sponsor access. If you do not know who has this access at your company or if you would like to make any changes, please contact your Relationship Manager so that this access may be confirmed and/or arranged. After Plan Sponsor access is enabled for you, you will need to take the following steps to access Plan Sponsor Web: STEP 1: Obtain your Plan Sponsor Web User Name and Password from your Relationship Manager. STEP 2: On the home page at www.verisightgroup.com website, click Login and then select Plan Sponsor. STEP 3: Enter your User Name and Password and then click Login. 68 P age

PLAN SPONSOR WEB FEATURES The following is a list of some of the Plan Sponsor Web features on www.verisightgroup.com: Payroll: This tool allows you to track all payrolls submitted to your plan. In addition, you may transmit payroll contribution files to Verisight by clicking Add New Payroll. Participants: This tool allows you to view and/or change specific information of any employee with an account balance in your plan. As part of this tool, you may also Add New Participants to your plan. In addition, you may view any participant s balance by fund, balance by source, investment elections and/or transaction history. Loans: This tool allows you to view all outstanding loan balances by participant in your retirement plan. This tool also allows you to Model a Loan on behalf of any participant and Calculate a Loan Payoff Amount for any current loan holder. If your plan allows for Online Loans, you can view what loans were processed for the plan or for a specific participant. Withdrawals: If your plan allows for Online Distributions, this tool allows you to view all withdrawal requests made by participants in your retirement plan. You may also filter which withdrawals you are searching for by date range (i.e. last 30 days) and/or status (i.e. pending, under review, approved, etc.). Financials: This tool allows you to view your plan s total balances by investments, plan balance by contribution type, Year to Date Contributions, and/or Plan Holding Accounts (i.e. forfeitures). Plan Information: This tool allows you to view your plan s Fund List, Model Portfolios (if applicable), and Plan Features. You may also download current versions of the forms you need for the Plan s operations as well as various documents (i.e. the Summary Plan Description) using the Notices, Forms, and Plan Information hyperlink to our Form Repository. People & Contacts: This tool lists all contacts for the plan including Plan Sponsor, Plan Administrator, Plan Trustee and Account Administrator at Verisight. Reporting & Analysis: This tool allows you to access various reports including a Roster Turn Around Report, Loan Amortization Schedules, Plan Contribution Confirmation Report, Address Change Detail Report, a Contribution Cutoff Report, a Defaulted Participant Report, and many others. In addition, you may view or download a Trust Report and/or request an On Demand Report for specific date ranges. 69 P age

ONLINE ENROLLMENT REPORTS Each pay period cycle, the Plan Sponsor should go to www.verisightgroup.com to view a Contribution Cutoff Report. This report will provide the deferral election changes participants have made online for a specified period of time. The report is in divided into two sections: deferral changes made online for existing participants and, if applicable, deferral changes for newly eligible participants. This information should be provided to your payroll provider or Payroll Department to ensure that the correct deductions are made from the participant s paycheck. STEP 1: Go to www.verisightgroup.com and login as Plan Sponsor by clicking on Login then select Plan Sponsor using the drop down box. If you do not know whether you are set up with Plan Sponsor access to www.verisightgroup.com, please contact your Relationship Manager. STEP 2: Click the link entitled Home then Reporting & Analysis. STEP 3: Under Select a Report Name, click on Contribution Cutoff and then Select a Time Period using the drop down boxes (i.e. last 10, 30 or 90 days). Click Filter Report. This will bring up all of the Contribution Cutoff Reports that were system generated during the time period you selected. In general, the Contribution Cutoff Report is set to run on a weekly basis. STEP 4: Click the desired date for the Contribution Cutoff Report you wish to view and then either View PDF or Download File. STEP 5: After the report opens, you may open or save the file. 70 P age

FREQUENTLY ASKED QUESTIONS Question 1: How do I add or delete someone as a Plan Sponsor for web tool access? You will need to contact your Relationship Manager to add or delete Plan Sponsor access for someone. Question 2: Why would an old address appear for a participant when I have updated this information on the website? Your contribution files populate our system. If you or a participant changes his or her address on the system but this change is not incorporated on your contribution files, a contribution file sent to us after the address change will overwrite any change you have made on the website. In order to alleviate this happening, you will need to update your contribution files with the change of address so that both systems reflect the updated address. The participant may also update their address on the website so that both systems reflect the correct address. Question 3: Can I reset a participant s password using my Plan Sponsor access? No, if a participant forgets his or her password, please instruct them to follow the instructions provided on the login page under the Forgot Password? link. The instructions provided will require the participant to enter their date of birth and answer the security question that he or she established on our system. If the participant has a verification question/answer on file but is unable to answer this question correctly, the system will prompt the participant to contact Verisight s Customer Service directly. Question 4: How do I view a participant s current investment elections? You may look up the current investment elections of any participant in your plan by selecting the employee under the Participants section. Select the Last Name or SS# for the participant you would like to view then click Filter Participants. Once the correct name appears, using the drop down box, click View as Participant, My Portfolio, then My Election to see the current investment elections. 71 P age