<html>
<head>
<title>Pension Protection Act 2006</title>
<meta name=description content="">
<meta name=keywords content="">
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<meta HTTP-EQUIV="Pragma" CONTENT="no-cache">
<meta HTTP-EQUIV="Expires" CONTENT="Thu, 1 Jan 1970 01:00:00 GMT">
</head>
<body bgcolor="FFFFFF" leftmargin="0" topmargin="0" marginwidth="0" marginheight="0" >
<div>
<table style="width: 100%; height: 100%;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td width="239" valign="top" background="img/bottile18123.gif">
<script type="text/javascript"><!--
function swapon1()
{
document.img1.src="img/navigr1.gif";
}
function swapoff1()
{
document.img1.src="img/navig1.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon2()
{
document.img2.src="img/navigr2.gif";
}
function swapoff2()
{
document.img2.src="img/navig2.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon18()
{
document.img18.src="img/navigr18.gif";
}
function swapoff18()
{
document.img18.src="img/navig18.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon3()
{
document.img3.src="img/navigr3.gif";
}
function swapoff3()
{
document.img3.src="img/navig3.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon4()
{
document.img4.src="img/navigr4.gif";
}
function swapoff4()
{
document.img4.src="img/navig4.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon5()
{
document.img5.src="img/navigr5.gif";
}
function swapoff5()
{
document.img5.src="img/navig5.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon6()
{
document.img6.src="img/navigr6.gif";
}
function swapoff6()
{
document.img6.src="img/navig6.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon7()
{
document.img7.src="img/navigr7.gif";
}
function swapoff7()
{
document.img7.src="img/navig7.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon8()
{
document.img8.src="img/navigr8.gif";
}
function swapoff8()
{
document.img8.src="img/navig8.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon9()
{
document.img9.src="img/navigr9.gif";
}
function swapoff9()
{
document.img9.src="img/navig9.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon10()
{
document.img10.src="img/navigr10.gif";
}
function swapoff10()
{
document.img10.src="img/navig10.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon11()
{
document.img11.src="img/navigr11.gif";
}
function swapoff11()
{
document.img11.src="img/navig11.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon12()
{
document.img12.src="img/navigr12.gif";
}
function swapoff12()
{
document.img12.src="img/navig12.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon13()
{
document.img13.src="img/navigr13.gif";
}
function swapoff13()
{
document.img13.src="img/navig13.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon14()
{
document.img14.src="img/navigr14.gif";
}
function swapoff14()
{
document.img14.src="img/navig14.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon15()
{
document.img15.src="img/navigr15.gif";
}
function swapoff15()
{
document.img15.src="img/navig15.gif";
}
// --></script>
<script type="text/javascript"><!--
function swapon17()
{
document.img17.src="img/navigr17.gif";
}
function swapoff17()
{
document.img17.src="img/navig17.gif";
}
// --></script>
<table style="width: 239px;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td width="239"><img src="img/image2.jpg" alt="" width="239" height="165" /></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon1()" onmouseout="swapoff1()" href="index.html"><img src="img/navig1.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon2()" onmouseout="swapoff2()" href="page2.html"><img src="img/navig2.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon18()" onmouseout="swapoff18()" href="page18.html"><img src="img/navig18.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon3()" onmouseout="swapoff3()" href="page3.html"><img src="img/navig3.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon4()" onmouseout="swapoff4()" href="page4.html"><img src="img/navig4.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon5()" onmouseout="swapoff5()" href="page5.html"><img src="img/navig5.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon6()" onmouseout="swapoff6()" href="page6.html"><img src="img/navig6.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon7()" onmouseout="swapoff7()" href="page7.html"><img src="img/navig7.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon8()" onmouseout="swapoff8()" href="page8.html"><img src="img/navig8.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon9()" onmouseout="swapoff9()" href="page9.html"><img src="img/navig9.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon10()" onmouseout="swapoff10()" href="page10.html"><img src="img/navig10.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon11()" onmouseout="swapoff11()" href="page11.html"><img src="img/navig11.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon12()" onmouseout="swapoff12()" href="page12.html"><img src="img/navig12.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon13()" onmouseout="swapoff13()" href="page13.html"><img src="img/navig13.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon14()" onmouseout="swapoff14()" href="page14.html"><img src="img/navig14.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon15()" onmouseout="swapoff15()" href="page15.html"><img src="img/navig15.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon17()" onmouseout="swapoff17()" href="page17.html"><img src="img/navig17.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
<tr>
<td><a onclick="return true" onmouseover="swapon19()" onmouseout="swapoff19()" href="page19.html"><img src="img/navig19.gif" border="0" alt="" width="182" height="23" /></a></td>
</tr>
</tbody>
</table>
</td>
<td valign="top">
<table style="width: 100%;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr align="right">
<td background="img/comptile18123.gif"><img src="img/compname1.gif" alt="" width="525" height="47" /></td>
</tr>
<tr align="right">
<td background="img/slogantile18123.gif"><img src="img/slogan1.gif" alt="" width="525" height="35" /></td>
</tr>
<tr>
<td>
<p align="right"><img src="img/email.gif" border="0" alt="" width="350" height="21" /></p>
<p> </p>
<table style="width: 95%;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td><span style="FONT-SIZE: 8pt">
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif; TEXT-ALIGN: center" align="center"><strong><span style="text-decoration: underline;"><span style="FONT-SIZE: 11pt; COLOR: blue">Pension Protection Act 2006 Highlights</span></span></strong></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="font-size: x-small;"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt">4<span style="FONT-FAMILY: verdana,arial,helvetica,sans-serif">01k Plan sponso</span>rs must effective December 31, 2006:</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span><span>1.<span style="FONT-WEIGHT: normal; FONT-SIZE: 7pt; LINE-HEIGHT: normal; FONT-STYLE: normal; FONT-VARIANT: normal; font-size-adjust: none; font-stretch: normal"> </span></span>Broker of record / investment advisers <span style="text-decoration: underline;">to the plan</span> and the new fiduciary advisers, if any, who provide investment advice <span style="text-decoration: underline;">to participants</span> will have to acknowledge their fiduciary status in writing</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span><span>2.<span style="FONT-WEIGHT: normal; FONT-SIZE: 7pt; LINE-HEIGHT: normal; FONT-STYLE: normal; FONT-VARIANT: normal; font-size-adjust: none; font-stretch: normal"> </span></span>All conflicts of interest held by the above and or affiliates must be disclosed in writing</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span><span>3.<span style="FONT-WEIGHT: normal; FONT-SIZE: 7pt; LINE-HEIGHT: normal; FONT-STYLE: normal; FONT-VARIANT: normal; font-size-adjust: none; font-stretch: normal"> </span></span>All forms of compensation, revenue, economic benefit of the above and or affiliates must be disclosed in writing</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.25in; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span><span>4.<span style="FONT-WEIGHT: normal; FONT-SIZE: 7pt; LINE-HEIGHT: normal; FONT-STYLE: normal; FONT-VARIANT: normal; font-size-adjust: none; font-stretch: normal"> </span></span>Annual audit of investment adviser, fiduciary adviser and computer model, if any, is required </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="font-size: x-small;"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><strong><span style="text-decoration: underline;"><span style="FONT-SIZE: 8pt">Added Safe harbor protection is available</span></span></strong><span style="FONT-SIZE: 8pt"> for those plans already compliant with the 9 (8 old plus 1 new) requirements of 404-c <span style="text-decoration: underline;">and</span> who prudently select and monitor the new fiduciary adviser, whose advice is appropriate for the plan and whose fees are fair and reasonable in addition to required disclosures 1 � 4 noted above.<span> </span>The new <strong><span style="text-decoration: underline;">Eligible investment advice arrangement (EIAA)</span></strong>must include fee-neutral compensation of the fiduciary adviser and or use a certified computer model to provide such advice. C</span><span style="FONT-SIZE: 8pt">omputer model must be audited annually.</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><strong><span style="text-decoration: underline;"><span style="FONT-SIZE: 8pt">A new second available Safe Harbor may be elected</span></span></strong><span style="FONT-SIZE: 8pt"> Plan sponsors may choose to offer a Qualified Default Investment Alternative (QDIA). Some important limitations and participant notice requirements are available for any of 5 buckets acceptable by the US Department of Labor (DOL).</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><strong></strong></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><strong></strong> </p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt">ERISA plan fiduciaries and co-fiduciaries are responsible for the acts and omissions of each other with certain exceptions for the investment advice provider.<span> </span></span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"><br /></span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt">An example cited by the Center for Fiduciary Studies <a href="http://www.fi360.com/">www.fi360.com</a> states that the �best participant advice in the world will still fall short if the plan itself is not being properly managed and administered.<span> </span>Therefore a fiduciary adviser should begin an engagement with a 401k plan sponsor by assessing whether the plan is meeting its terms and purposes to provide benefits.<span> </span>Over 20 steps define procedural prudence of a plan sponsor.<span> </span>Each of which has been fully substantiated by ERISA, relevant case law and or regulatory opinion letter.�</span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><strong><span style="FONT-SIZE: 8pt">ERISA 401k and Defined Benefit and other pension plan sponsors wishing to be recognized for achieving the highest level of fiduciary excellence may be assisted by an Accredited Investment Fiduciary Analyst� to apply for certification as a �Prudent Investment Steward� which is based on ISO - 19011 auditing standards and is issued and registered with the Centre for Fiduciary Excellence (CEFEX) </span></strong><span style="FONT-SIZE: 8pt"><a href="http://www.cefex.org">www.cefex.org</a></span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"> </p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"> </p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"> </p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 8pt">Contact <a href="mailto:info@fiduciaryexpert.com">info@fiduciaryexpert.com</a> or (310) 943 - 6509<a href="mailto:info@fiduciaryexpert.com"></a></span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"> </p>
</span>
<div style="TEXT-ALIGN: center"><span style="FONT-SIZE: 8pt">
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="FONT-SIZE: 7pt">Copyright Chris McConnell & Associates 2007 to 2011 <span> </span>All rights reserved</span><span style="font-size: x-small;"><br /></span></p>
</span></div>
<span style="FONT-SIZE: 8pt">
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="font-size: x-small;"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"><span style="font-size: x-small;"> </span></p>
<p class="MsoNormal" style="MARGIN: 0in 0in 0pt; FONT-FAMILY: verdana,arial,helvetica,sans-serif"> </p>
</span><span style="FONT-FAMILY: verdana,arial,helvetica,sans-serif"> </span>
<p> </p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr align="left">
<td colspan="2" valign="top"><img src="img/botcut18123.gif" alt="" width="182" height="23" /></td>
</tr>
</tbody>
</table>
</div>
</body>
<div id="sitelock_shield_logo" style="bottom:0;position:fixed;_position:absolute;right:0" ><img id="sl_shield_image" border="0" style="cursor: pointer;" src="http://shield.sitelock.com/shield/www.fiduciaryexpert.com" /></div><script language="javascript" type="text/javascript" src="//shield.sitelock.com/sitelock_float.js"></script>
</html>