SUMMARY OF ADVISOR SERVICES

A. Administration, Compliance & Consulting:

Annual administration, compliance and consulting are the traditional services for qualified retirement plans that have been expanded to include quarterly reports and the various limitation tests required by the IRS: 1. Quarterly Individual Participant Statements 2. Quarterly and Annual Valuation Reports for Management – to match Fidelity Statements a. Per Mutual Fund b. Summary of all Assets 3. Trust Fund Accounting 4. Preparation of Form 5500 and related attachments 5. Loan Initialization and Maintenance 6. Benefit Certifications for retirees and terminated employees 7. Hardship Withdrawals 8. Determination of eligibility for contributions 9. Monitoring of the contribution and deduction limitations specific to payroll and plan specific calculations 10. Monitoring of the 402(g) limitation ($15,500 for 2008) and the compensation limit 401(a)(17) ($230,000 for 2008) 11. ADP and ACP Testing, semi-annually (7th and 13th month) 12. Coverage and Participation Testing IRC 410(b) and 401(a)(26) 13. Top Heavy Testing IRC 416 14. 415 Testing

B.

Record Keeping:

The daily record keeping services include the Investlink Daily Valuation System that electronically values and balances each participants’ account each working day. This system also contains an 800 telephone line and a website for plan participants to make changes to their accounts, receive loan information and for account balance inquiries

Record Keeping for Individual Participant Accounts:
1. Daily updating and balancing of each participants’ account 2. Processing participant deferral deposits, by using a download from a diskette prepared by the client, for investment allocation and purchase 3. Processing withdrawals by determining employees’ vested account balance and directing the sale of the necessary funds 4. Allocating dividends and accrued interest from each mutual fund to participant accounts on a daily basis 5. Processing voice response transfer requests, including selling required investments and buying those investments as per participant direction 6. Processing telephone and web inquiries to: a. b. c. d. Change percentage allocated to funds Change Mutual Funds Change Dollars in a Mutual Fund Account balance mutual fund values

C.

Asset Management for the Plan’s Portfolio:

Pension Parameters, Inc. established Pension Parameters Financial Services, Inc. and registered it with the SEC as a Registered Investment Adviser in October of 1991. Our long experience in the field of qualified plans has reinforced our opinion that plan trustees and plan participants of 401(k) plans need and welcome balanced, conservative and carefully explained investment advice. Our Asset Management Programs provide the services needed to implement the daily activities of the mutual funds involved in the plan. Our Asset Management Evaluation Services work to provide a balanced process of mutual funds selection and review utilizing factors developed by one of the finest financial information services, Morningstar. 1. Maintenance of trading relationships and computer links 2. Daily pricing of mutual funds 3. Daily Downloading of Mutual Funds’ Dividends and Interest 4. Purchase and sale of assets in conjunction with deposit, withdrawals, loans and fund to fund transfers 5. Verification and monitoring of buys and sells with trade confirmations 6. Reconciliation of PPI records to the custodian’s monthly statements 7. Quarterly Newsletter with Mutual Fund earnings records: a. b. c. d. e. f. g. Past 3 months One Year 3 Yr. Annualized 5 Yr. Annualized 10 Yr. Annualized YTD as compared to YTD of relevant Index Adviser’s comments

8. Annual Asset Allocation Charts – 5 a. Aggressive Growth b. Moderate to Aggressive Growth c. Moderate Growth d. Conservative to Moderate Growth e. Conservative Growth