January 5, 2010 Ms. Phyllis C. Borzi Assistant Secretary/ EBSA US Department of Labor 200 Constitution Avenue, NW, Ste S-2524 Washington, DC 20210 Re: EFAST2 PIN Sharing Dear Ms. Borzi: The American Society of Pension Professionals and Actuaries (ASPPA) and the list of firms who have signed this letter are petitioning the Department of Labor (DOL) to modify its rules regarding the sharing of signer credentials under EFAST2. We believe the DOL’s current position (which is an absolute prohibition on sharing of credentials) creates an unnecessary burden on practitioners and plan sponsors. The DOL should help foster the establishment of retirement plans and work towards a system that reduces, rather than increases, plan costs (many of which may be borne by participants) and burdens to plan sponsors. The DOL can easily implement changes to the credential sharing parameters (see recommendations below) in a manner that will ensure the integrity of filings, facilitate electronic filing, and reduce the cost and burden to plan sponsors and practitioners. We urge the DOL to change these rules as soon as possible. ASPPA is a national organization of retirement plan professionals who provide consulting and administrative services for qualified retirement plans covering millions of American workers. ASPPA members are retirement professionals of all disciplines, including consultants, investment professionals, administrators, actuaries, accountants and attorneys. Our large and broad-based membership gives ASPPA unique insight into current practical applications of ERISA and qualified retirement plans, with a particular focus on the issues faced by small- to medium-sized employers. ASPPA’s membership is diverse but united by a common dedication to the employer-sponsored retirement plan system.
Discussion The EFAST2 system became operational January 1, 2010, thereby requiring all sponsors of ERISA plans to file Form 5500 electronically. The current DOL position stated in Question #33 in the EFAST2 Frequently Asked Questions (FAQs) (as posted on the DOL Web site) provides in relevant part (emphasis added):
PINs must be protected and not shared. We appreciate the fact that some filers may find it easier to comply with the electronic signature requirement if PIN sharing were permitted. However, we believe plan administrators and other filers will be able to comply with their annual reporting obligations within the EFAST2 system PIN requirements even if some filers will need to adjust their practices to address individual challenges.
ASPPA supports the transition to an electronic filing system for Form 5500. The cooperation of all stakeholders is critical to the success of this effort. One cannot, however, overemphasize the role of practitioners in this process. Since the pre-ERISA era (when retirement plan annual filings were made on Forms 4848 and 4849), plan sponsors have relied upon practitioners to prepare, assist in filing and (in some situations) actually file their annual plan returns. In many cases, practitioners insisted on mailing the Form 5500 to DOL for their clients based on past experiences with late and/or non-filing. This is one of the values that practitioners add to the compliance system. This industry practice was even recognized by the DOL in the EFAST[1] program, since under that program practitioners actually had to enter the signer's credentials into the EFAST[1] system. Practitioners already bear a substantial share of the burden of communicating with plan sponsors about the new requirements and facilitating the applications for signer credentials and, ultimately, the electronic filing itself. Even though the DOL has made an effort to provide educational materials to plan sponsors, practitioners will likely be responsible for the success of EFAST2. Plan sponsors are struggling with the economic challenges of maintaining their plans, including the costs of annual interim plan amendments and EGTRRA restatements. The additional fees that will be passed on to plan sponsors as a result of issues related to EFAST2 are a concern, especially since these fees may ultimately be borne by participants. Plan sponsors will have an additional burden placed upon them if practitioners are not able to transmit returns on their behalf. Small and mid-sized businesses have neither the staffing nor the resources to become conversant with the EFAST2 system. Not all plan sponsors have computers or access to high-speed internet. Owners of small businesses must focus on running their businesses and they hire practitioners to assist with the maintenance of their retirement plans to ensure they are in compliance with the law. The new procedures will be burdensome and frustrating to small business owners who will have to do more themselves. As such, our experience indicates this will be a disincentive for the establishment of new plans and, at worst, will lead to plan terminations. The Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC) have recognized the importance of practitioners to reporting and compliance matters and embraced their participation in the electronic filing process, rather than obstruct it. Federal income tax returns, IRS Form 1099-Rs, and PBGC filings can be filed by practitioners on behalf of taxpayers. Nevertheless, under EFAST2, the DOL is changing its position under EFAST[1] and is depriving practitioners of the ability to transmit Form 5500 on behalf of their clients.
Recommendation ASPPA urges the DOL to provide a practitioner-friendly (and client-friendly) alternative to the electronic signing ceremony that will allow practitioners to input signer credentials and to transmit Form 5500 filings on behalf of their clients (plan sponsors) after receiving authorization from the signer(s). ASPPA strongly supports an approach similar to that used either by the IRS for e-filing tax returns (e.g., Form 8879) or by the PBGC for certifying premium filings, which allows the “up-loader” to certify that they have been authorized to submit the filing to the PBGC
(such authorization is not required to be in writing). ASPPA suggests that this approach would promote the Department’s goals, as stated during your December 9 webchat, “to ensure that filers have the information and guidance they need to satisfy their reporting obligations” and “to facilitate the filing process and be responsive to the needs of the filing community.” The DOL can implement these changes by simply updating FAQ #33 and some of the language on the IREG web pages to allow the plan sponsor (the filing “signer”) to authorize a practitioner to execute the electronic signing ceremony on the “signer’s” behalf. The holders of EFAST2 signer credentials would be charged with responsibility for the use of such credentials, similar to the responsibility imposed under EFAST[1]. Under the EFAST[1] electronic filing system, credentials were issued with the admonition that “Your PIN and/or Key are considered “compromised” if anyone but you or someone authorized to file on your behalf [emphasis added] obtains access to them.” ASPPA believes that potential abuses of such authority would be minimized by other factors: • Plan sponsors are required under EFAST2 to physically sign a paper copy of the filing
and to maintain it in the plan’s permanent files. The signer who authorizes a practitioner to act on its behalf after reviewing and signing the paper form has already consented to the content of the filing.
• The Small Business and Work Opportunity Tax Act of 2007 substantially broadened the
scope of tax return preparer penalties and expanded coverage to include forms commonly used by retirement plans, including Forms 5500, 5558, and 5330. Such responsibility is not taken lightly by ASPPA members.
• Many retirement plan practitioners routinely initiate electronic filings of Form 1099-R
and/or PBGC premium filings for their clients and are familiar with the responsibility for acting in such capacity.
We recognize that changes to any process can be difficult. However, this particular situation is one that can be easily resolved so that the concerns of all parties (including the DOL) can be accommodated. Permitting the sharing of credentials, as described above, will help facilitate compliance, reduce costs, and eliminate a burden that might discourage some employers from sponsoring a plan.
* * * * * * These comments were prepared by ASPPA’s Reporting and Disclosure Subcommittee of the Government Affairs Committee, Peter Gould, CPC, Chair. Please contact Craig Hoffman, General Counsel and Director of Regulatory Affairs at ASPPA, at (703) 516-9300 ext. 128, if you have any comments or questions regarding the matters discussed above. Thank you for your consideration of these comments.
Courtesy Copies: Michael Davis Deputy Assistant Secretary 200 Constitution Ave, NW Room S2524 Washington, DC 20210 Robert Doyle Director, Office of Regulations & Interpretations 200 Constitution Avenue NW Room N5669 P-420 Washington, DC 20210 John J. Canary Deputy Director of Regulations and Interpretations 200 Constitution Ave NW Room N5669 Washington, DC 20210-0001 Alan Lebowitz Deputy Assistant Secretary 200 Constitution Ave NW Room N-5677 Washington, DC 20210-0001
EFAST2 PIN Sharing Petition
797 firms have joined us in calling for this change...The following
A Pension Store, LLC
Lawrencevillle GA 300442775 Cruse Road; Ste. 2202
A&J Development and Excavation, Inc.
Mt. Crawford VA 22841831 Cottontail Trail
A.R.I.S. Inc.
Bellingham WA 982264164 Meridian Street, Suite 208
ABA, Inc.
Santa Barbara CA 93101209 W Anapamu Street
Abacus Benefit Consultants, Inc.
Cranston RI 0292155 Stamp Farm road
ABV Retirement Plan Advisors, Inc.
Indianapolis IN 462409465 Counselors Row, Suite 200
Accrued Benefit Administrators, Inc.
Santa Barbara CA 93101209 W Anapamu Street
Accurate Benefits Inc.
Lake Geneva WI 53147507 Broad St., PMB 146
Actuarial Compensation Co., Inc.
New York NY 10118350 Fifth Avenue, Suite 1102
Actuarial Consultants, Inc.
Torrance CA 905012377 Crenshaw Blvd., Suite 350
Actuarial Consulting Group, Inc.
Midlothian VA 231131640 Huguenot Road
Actuarial Consulting Services, Inc.
Amherst NY 14228220 Northpointe Parkway, Suite A
Actuarial Pension Analysts
Fayetteville NY 13066 East Genesee Street
Actuarial Services Group, Inc.
Addison TX 7500116901 N.Dallas Parkway, Suite 100
ACTUARIES OF COUNSEL
LOS GATOS CA 9503215466 LOS GATOS BLVD; # 109-64
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Actuaries Unlimited, Inc.
Encino CA 9143616030 Ventura Boulevard, Suite 320
Acuff & Associates, Inc.
Brentwood TN 37027210 Westwood Place, Suite 100
Administration Partners, LLC
Mobile AL 36616P.O. Box 16627
Administrator Planning Services, Inc.
Cockeysville MD 21030110 Old Padonia Rd, Suite 302
ADP Retirement Services
Florham Park NJ 0793271 Hanover Road
Advanced Benefits Consulting
St. Louis MO 63101701 Market St., Suite 480
Advanced Pension Actuaries, inc
Rockville Centre NY 11570100 N Centre Ave
Advanced Pension Designs, LLC
Wall Township NJ 077531305 Campus Parkway
Advanced Retirement Consultants, Inc.
SLC UT 84107310 E 4500 S Suite 150
Aesthetic Center
Ocala FL 344743320 SW 34th Circle
Al Minor & Associates, Inc.
Westerville OH 43081283 South State St
Alan Miller
Santa Barbara CA 93101226 E. Canon Perdido Street Suite L
Alan N. Kanter & Associates, Inc.
Baltimore MD 2120831 Walker Avenue
Alan T. Nahoum, Inc.
Tarrytown NY 10591580 White Plains Road
Alaska Pension Services, Ltd.
Anchorage AK 99501400 D Street Suite 300
Alerus
Minnetonka MN 5530510900 Wayzata Blvd. Suite 130
Alex R. DiMuro Pension Design & Administration
Rochester NY 14617886 Washington Avenue
Alford-Jungers Financial
San Diego CA 921083160 Camino del Rio South #304
Allen, Gibbs & Houlik, L.C.
Wichita KS 67202301 North Main Street, Suite 1700
Alliance Benefit Group
Peoria IL 61602456 Fulton St., Suite 345
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Alliance Benefit Group - Illinios
Peoria IL 61602456 Fulton Street
Alliance Benefit Group Carolinas, LLC
Greenville SC 29607124 Verdae Blvd., Suite 302
Alliance Benefit Group Carolinas, LLC
Charlotte NC 282175250 77 Center Drive, Suite 450
Alliance Benefit Group of Houston, Inc.
Houston TX 770407425 Hollister Rd.
Alliance Benefit Group of Illinois
Peoria IL 61602456 Fulton Street, Suite 345
Alliance Pension Consultants, LLC
Deerfield IL 600151751 Lake Cook Road, Suite 400
Allied Consultants, Inc.
San Dimas CA 91773190 E. Arrow Hwy, Unit D
Altigro Pension Services, Inc.
Fairfield NJ 070043 US Highway 46 West
AmeriBen/IEC Group
Boise ID 83634P.O. Box 7186
American Pension Services, LLC
Tampa FL 336258483 West Linebaugh Avenue
american pensions
mt pleasant SC 29465po box 98
AMS Consulting, Inc.
West Bloomfield MI 483227339 Westbury Blvd.
Ann M. Palmer CPA
San Luis Obispo CA 934011345 Broad Street
Anna Lippi, CPA
San Carlos CA 94070920 Sunset Dr
Annie Voldman, Consulting Actuary PC
South Burlington VT 0540375 Old Farm Road
Aon Consulting
Baltimore MD 21202500 E. Pratt Street
APA Benefits, Inc.
Sandy UT 840708899 S. 700 E. Suite 225
APEX Benefits Administration
Richland WA 993521950 Keene Road Bldg F-100
Apex Benefits Consultants, Inc.
Sherborn MA 0177020 Bogastow Brook Road
APS Pension & Financial Services, Inc.
Woodbury NY 1179720 Crossways Park North
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Aris Retirement Services
State College PA 16801270 Walker Drive
Arrowhead Pensions, Inc.
Peoria AZ 8538220783 N. 83rd Ave. Suite 103-480
ARS Retirement Corporation
Lafayette LA 70503113 Oil Center Drive
ASC Trust Corporation
Hagatna HI 96910120 Fr. Duenas Ave., Capital Plaza, Ste. 110
ASPPA
Arlington VA 222034245 N Fairfax St., Suite 750
Associated Benefit Planners, Ltd.
King of Prussia PA 19406215 W. Church Road, Suite 200
Associated Pension Consultants
Sacramento CA 958252035 Hurley Way #275
Associates in Excellence
Walnut Creek CA 94598575 Lennon Lane #203
Atessa Benefits, Inc.
San Diego CA 9212710815 Rancho Bernardo Road, Suite 110
Atlantic Pension Company
Danvers MA 0192389 Newbury St, Suite 306
Atlantic Pension Services, Inc.
Kennett Square PA 19348120 West Street Road
Atlantic Pension Services, Inc.
Fuquay-Varina NC 27526440 Birchtree Valley Ct
ATLANTIC PENSIONS, INC.
VIRGINIA BEACH VA 234641129 SELWOOD DRIVE
August Benefits, Inc.
Huntington NY 11743769 New York Avenue
Augusta Eye Associates P.L.C.
Fishersville VA 2293917 North Medical Park Drive
Automated Retirement Plans, Inc.
Springfield VA 221507212 Backlick Road
AVENTURA LIMO AND BUS SERVICE INC
NO MIAMI FL 3317920251 NE 15TH CT
B & B BENEFITS ADMINISTRATION, INC.
LONG BEACH CA 90808100 OCEANGATE, SUITE 401
Babich & Kaplan
Glenview IL 600261599 Annapolis
Baden Retirement Plan Services
Fort Wayne IN 468141102 Chestnut Hills Parkway Duite 100
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Barclay Planning Group, LLC
Rochester MI 48307345 Diversio Street, Suite 400
BARNES, BROCK, CORNWELL & HEILMAN, PLC
CHESAPEAKE VA 23320908 EDEN WAY NORTH, SUITE 201
Bates & Company, Inc.
Winter Park FL 327891201 S. Orlando Avenue, Suite 365
BCG
DELRAN NJ 08048600 DELRAN PARKWAY
BCL Financial Management Consultants, Inc
Edwardsville IL 6202560 South State Rte 157
Beacon Benefits, Inc.
South Hamilton MA 01982205 B Willow Street
Beasley & Company
Tulsa OK 741142626 E. 21st Street, Suite 1
Bell Financial Services Company
Ishpeming MI 49849312 N. First St.
Beneco
Scottsdale AZ 852609089 E Bahia Dr. Suite 100
Benefit & Retirement Strategies, Inc.
Tucson AZ 857101010 N. Finance Center Drive
Benefit Administration Group
Seattle WA 9812512345 Lake City Way NE, #176
Benefit Capital Companies
Logandale NV 89021P. O. Box 542
Benefit Consultants, LLC
Birmingham AL 352432500 Acton Road
Benefit Consulting Group of PR
San Juan FL 00918109 Isabel Andreu St. SEcond flr.
Benefit Consulting Group, Inc.
North Syracuse NY 132125232 Witz Drive
Benefit Design Services Corp
Syracuse NY 13221P.O. Box 4718
Benefit Equity Inc
Santa Ana CA 927051971 E Fourth St., Suite 100
Benefit Plan Pros., Inc.
Manchester NH 0310444 Clarke Street
Benefit Planning, Inc.
Marina del Rey CA 902924640 Admiralty Way
Benefit Plans Plus
St. Louis MO 6313210151 Corporate Square
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Benefit Plans Services, Inc.
Huntington WV 25721P.O. Box 2141
Benefit Plans, Inc.
Omaha NE 6813016924 Frances, Suite 100
Benefit Professionals, Inc.
Albertville AL 35950302 East Main Street
Benefit Solutions
Abilene TX 796021250 A Petroleum Dr Ste 200
Benefit Solutions, Inc.
Barboursville WV 255045960 U.S. Route 60, Suite 1
Benefit Strategies, Inc.
Los Angeles CA 9134316921 Parthenia Street, Suite 303
Benefit Strategies, Inc.
Roanoke VA 240182766 Electric Road SW
Benefit Strategies, Inc.
Scottsdale AZ 852608414 E. Shea Blvd., #101
Benefit TechGroup Inc.
Jenkintown PA 19046422 Cottman Street, First Floor
Benefits 21, Inc.
Toms River NJ 08755833 Route 37 West
Benefits Administration Services, LLC
Birmingham AL 352442189 Parkway Lake Drive
Benefits Administrators & Consultants
Parker CO 8013419751 E Mainstreet Suite 225
Benefits Administrators, LLC
Lexington KY 40507301 East Main Street, Suite 650
Benefits Management, Inc.
Fairport NY 14450355 Packett's Landing
Benefits Mgmt. Co.
El Cajon CA 92020520 S. Magnolia Ave.
Benefits of Missouri
Chesterfield MO 6301714323 South Outer Forty Suite 600N
Benet Financial Services
New York NY 100191633 Broadway
Benetech
Swarthmore PA 19081363 Riverview Rd
Best Best & Krieger
Riverside CA 925013750 University Avenue
Beyer-Barber Company
Allentown PA 181011136 Hamilton Street, Suite 103
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Bickford Accountancy corp
So. San Francisco CA 940801486 Huntington Ave., suite 200
Bidwell Consulting Services, Inc.
Chico CA 95973110 Independence Circle, Suite 102
Blazek & Gebhardt Retirement Services Inc
Timonium MD 2109320 E Timonium Rd Ste 201
Blitz Financial Services
Northfield IL 60093191 Waukegan Road, Suite 101
Blue Chip Retirement Plans, Inc.
Milwaukee WI 532146737 W. Washington St.
Boulay Donnelly & Supovitz Consulting Group, Inc.
Worcester MA 0160955 Linden Street
Boyce & Associates, Inc.
Scottsdale AZ 852537998 E Cochise Rd, Suite 200
BPA
Huntingdon Valley PA 190063501 Masons Mill Road, Suite 505
BRAD GOLDSMAN & ASSOCIATES
WILLOW GROVE PA 190902300 COMPUTER AVENUE, SUITE H-45
Brandywine Benefits Company, LLC
Wilmington DE 19804One Righter Parkway - Ste. 150
Brown Edwards & Associates, Ltd.
Charleston SC 29412105 Wappoo Creek Drive #1-B
Bruce M Berkowitz, MD PA
Boca Raton FL 334344467 Woodfield Blvd
BST Consultants, Inc.
Tampa FL 336345925 Benjamin Center Drive, Suite 110
BURGESS-CRECHALE, P.A.
FLOWOOD MS 392322506 LAKELAND DRIVE, SUITE 401
Burke& Schindler PLL
Cincinnati OH 45202901 Adams Crossing
Burleigh Consulting Group
Memphis TN 38117465 Jack Kramer Drive
Burrola Financial
Grover Beach CA 93433100 S. 4th Street
Business and Professional Consulting Services
Mandeville LA 704711245 West Causeway
Butterfield Schechter LLP
San Diego CA 9213110616 Scripps Summit Court, Suite 200
C.B. Tracy & Associates, Inc.
Greensburg PA 15601506 Pellis Road
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Cache Pension Services, Inc.
Anchorage AK 99503236 W 34th Ave
CAI Benefits, Inc.
New York NE 10017355 Lexington Avenue
Caliber Accounting & Tax, LLP
Pismo Beach CA 93449575 Price Street, Suite 312
CALIFORNIA BENEFIT PLANNERS
MONTEREY PARK CA 91754810 S. ATLANTIC BLVD., UNITS B & C
Capital Pension Services, Inc.
Woodbridge VA 2219212958 Harbor Drive suite 100
CAPTRUST Financial Advisors
Raleigh NC 276094208 Six Forks Road #1700
Cardinal Pension Group Inc.
West Chester PA 19382P O Box 5268
Carley & McCaw, Inc.
San Antonio TX 7824714400 Jones Maltsberger, Suite 100
Carlson & Sevigny TPA Services, Inc.
Spokane WA 99228PO Box 48098
Carlson, Quinn & Associates
Emeryville CA 946082000 Powell Street, Suite 1600
CB Retirement Plan Services Inc.
Park Ridge IL 600681329 S. Courtland Ave.
CBA
St. Cloud MN 563013335 West St. Germain, Suite 201
CecilCo
Dallas TN 7525414881 Quorum Drive, Suite 340
Century Bank of Florida
Tampa FL 33612716 W. Fletcher Avenue
CERTIFIED ACTUARIAL SERVICES, INC.
PINE BROOK NJ 07058BOX 693
Chambers Benefit Group, APC
Albuquerque NM 871095051 Journal Center Blvd. NE
Chapman and Chapman
Twinsburg OH 440872307 East Aurora Road, Suite B-13
Charter Oak Pension Group, LLC
Huntington Beach CA 9264717011 Beach Blvd., Suite 800
Chase Benefit Advisors
Glen Allen VA 230604880 Sadler Road, Suite 110A
Chautauqua Plan Administrators, Inc
Jametown NY 1470126 Severn Parkway
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Choice Pension Concepts of the South, Inc.
Roswell GA 30077PO Box 485
Choice Pension Concepts, Inc.
Roswell GA 30077P.O. Box 2387
CHOY & COMPANY INC.
HONOLULU HI 968163160 WAIALAE AVENUE, SUITE 200
Citizens Bank & Trust
Maryville MO 64468105 N Main Street
Clark, Schaefer, Hackett & Co.
Middletown OH 45042160 North Breiel Boulevard
Clemons & Campbell, Inc.
Panama City FL 32401560 Harrison Avenue
Clifton Gunderson
Joliet IL 604353077 W. Jefferson St.
cmc interactive, llc
new york NY 1000475 broad street, 30th floor
Coble Pension Group, LLC
Scottsdale AZ 852544835 E. Cactus Avenue, Suite 260
Cole, Evans & Peterson CPAs
Shreveport LA 71166P O Drawer 1768
Columbia Benefits Consultants, Inc.
Columbia MD 210458820 Columbia 100 Parkway, Suite 401
Columbus Retirement Administrators, Inc.
Columbus OH 432151335 Dublin Road
Compensation Benefit Planning, Inc.
Overland Park KS 662026701 W. 64th Street, Suite 230
compensation consultants inc
honolulu HI 968192153 north king street 305
Compensation Planning Corp
Rochester NY 14620208 Westfall Road
COMPENSATION PLANNING INC
WARWICK RI 0288867 JEFFERSON BLVD
Compensation Strategies Group, Ltd.
Beaumont TX 777032920 Toccoa Road
Compensation Systems, Inc.
Indianapolis IN 46240900 E. 96th Street, Suite 325
Complete Pension Administration Inc.
Boynton Beach FL 334379831 Sun Pointe Drive
Compliance Strategies Group, Inc.
New York NY 10022417 East 57th Street, 5C
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CompuBen Consulting
Bedford MA 01730211 Carlisle Rd
Conni Toth
Fort Wayne IN 46802110 West Berry Street, Suite 1809
Consulting Actuaries Incorporated
Fairfield NJ 0700410 Kingsbridge Road
Continental Benefits Group, Inc.
Burlington NJ 0801695C Connecticut Drive
Cook, Ekmanian & Associates LLP
Grober Beach CA 93433166 N. 9th Street
Corporate Financial Services, LLC
Montgomery AL 361177050 Fain Park Drive, Suite 12
Corporate Pension Consultants
Los Gatos CA 9404115425 Los Gatos Blvd. Ste 120
CORPORATE PLANS & SERVICES
CHARLOTTEN NC 28202831 E. MOREHEAD ST., SUITE 355
Corporate Retirement Services, Inc.
North Plainfield NJ 070601100 US Highway 22, Suite 6
Cousar Associates
Atlanta GA 303292957 Clairmont Road, NE Suite 190
CPI Qualified Plan Consultants, Inc.
Great Bend KS 675301809 24th Street, P.O. Box 1167
Creative Benefit Strategies, Inc.
Broadview Heights OH 4414710155 Broadview Road, Suite 6
Creative Pension Administrators, Inc.
Morganville NJ 077511121 Campus Drive West
Creative Pension Consultants, Inc.
Albany NY 12205433 New Karner Road
Creative Pension Design & Administration Inc.
Stamford CT 06901259 Main St
Creative Pension Design, Inc.
Palatine IL 60067853 N. Quentin Road #323
Creative Retirement Solutions
Tustin CA 9278017501 E. 17th Street, Suite 200
Creative Retirement Systems
Cincinnati OH 452475871 Cheviot Rd, Ste 6
Cremen, Clements and Associates Pension Administra
Bowie MD 2072010111 Martin Luther King Jr Hwy #109
CST Promotions Inc.
Boulder CO 803015500 Central Ave. #110
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Culver Retirement Services, Inc.
Broomfield CO 80021360 interlocken blvd
Cuni, Rust & Strenk, Inc.
Cincinnati OH 452424540 Cooper Road, Suite 304
CVS Caremark Corporation
Woonsocket RI 02895One CVS Drive
cyberknife centers of tampa bay
tampa FL 336155935 webb road
Dam, Snell & Taveirne, Ltd.
Libertyville IL 600481512 Artaius Parkway, Suite 100
Damtiz, Brooks, Nightingale, Turner & Morrisset
Santa Barbara CA 93101200 East Carrillo Street, #202
Dana Consulting Group, Ltd.
Chicago IL 60606309 W. Washington Street, Suite 1250
Danziger & Markhoff LLP
White Plains NY 10601123 Main Street
Davey Administration Group
Fresno CA 937113451 W. Shaw Suite 101
David K. Young Consulting, LLC
San Antonio TX 7823011118 Wurzbach Rd., Suite 300
David Kitcoff LLC
Miami FL 33116PO Box 160638
David M. Syrett, FSA, EA
Newport News VA 236029 Blacksmythe Lane
Davis Pension Administration, Inc.
Downers Grove IL 605155120 Belmont Road, Suite R
DC Plan Solutions, Inc.
Indianapolis IN 462567155 Kingswood Circle
DeBoer, Baumann & Co., PLC
Grand Haven MI 49417110 North Third St.
Deborah L. Eichhorn
Calhan CO 8080822970 Murhpy Rd. / PO Box 808
Decimlal, Inc.
San Francisco CA 94108530 Bush, 9th Floor
Dedicated Defined Benefit Services
Chico CA 9592818 Baja CT
Dedicated Defined Benefit Services
Glendale CA 91203550 North Brand Blve. Suite 1610
Dent K. Burk Associates, P.C.
Bristol VA 24203P.O. Box 129
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Devlin & Hale Associates, Inc.
Rocky Hill CT 060672275 Silas Deane Highway, Third Floor
DF Pensions, Inc.
Jacksonville Beach FL 32250131 2nd Avenue North, Suite 200
DGM Company
Wayne PA 190871100 West Valley Road
Dissinger Associates Plan Administration & Design,
Los Angeles AR 900486500 Wilshire Blvd., Suite 1260
DNR, Inc.
Mt. Crawford VA 22841831 Cottontail Trail
Doug Wilson Consulting
pasadena CA 911051455 Washburn Rd
Downeast Pension Services, Inc.
New Gloucester ME 0426041 Campus Drive, Suite 302
Downey Brand LLP
Sacramento CA 95814621 Capitol Mall, 18th Flr
Dunbar, Bender & Zapf, Inc.
Pittsburgh PA 15228Suite 1100, Frick Bldg., 437 Grant St.
Duncan Financial Group, LLC
Irwin PA 15642311 Main Street, Suite 2
DWC Consultants
Rosemount MN 5506813110 Danube Lane
Dynamic Pension Services, Inc.
Kettering OH 454402176 Hewitt Avenue, Suite A
E. H. Thomson & Co., Inc.
Sea Girt NJ 08750800 The Plaza
E.A. Edberg Associates, Inc.
Phoenix AZ 850141131 E. Highland Ave.
E.R.I.S.A., Inc.
Skokie IL 600775215 Old Orchard Road, Suite 1030
EBAC
Addison TX 7500116200 Addison Road, Suite 270
EBS-RMSCO, Inc.
Fairport NY 1445030 Perinton Hills Mall
economic group pension services
new york NY 10001333 7th ave, 3rd floor
ECP DESIGN & SERVICE GROUP LTD.
MELVILLE NY 1174740 MARCUS DRIVE
Edd Holder and Associates
Tavares FL 3277811312 Dead River Road
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Ehrentreich LDI Consulting & Research
Minneapolis MN 554124146 Sheridan Ave N.
EIP Corp.
Overland Park KS 662107300 W 110th Street, Ste 450
Eisenberg Associates, LTD.
Skokie IL 600764303 Payne Street
Eisner LLP
New York NY 10017750 Third Avenue
Ekon Benefits
St. Louis MO 631084940 Washington Blvd
EKS Financial Services, Inc.
Huntington Beach CA 9264716742 Gothard St. Suite 213
Elliott Davis Investment Advisors
Greenville SC 29607124 Verdae Blvd suite 504
Emergency Medical Associates of Florida, L.L.C.
St. Petersburg FL 33705500 Dr MLK Street North, Suite 303
Employee Benefit Resources, LLP
Helena MT 59601828 Great Northern Boulevard
Employee Benefits Services
Lynchburg VA 24502424 Graves Mill Road #300
employee benifits consultants inc.
st. louis MO 631101935 marconi
Employee Incentive Plans, Inc
Austin TX 7872912466 Los Indios Trail
EPIC Advisors, Inc.
Rochester NY 14614150 State Street, Suite 200
ePlan Services, Inc.
Denver CO 802374949 S. Syracuse St., Suite 550
EPS Pension Management, Inc.
Phoenix MD 2113113911 Green Branch Drive
ERISA Consultants
Manlius NY 13104216 Fayette St
ERISA Pension Systems
North Miami FL 331611125 NE 125th Street Suite 250
Ernharth & Associates, Inc.
Wexford PA 1509011676 Perry Highway, Suite 2301
Erskine & Associates
Savannah GA 31406340 Eisenhower Drive
Evolution Retirement Services, Inc.
Wauwatosa WI 53226933 N. Mayfair Road, St 307
Page 13 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Executive Pension Services, Ltd.
Columbia SC 292011925 Gadsden Street
Executive Tax Benefits of Florida, Inc.
Temple Terrace FL 3363713065 N. Telecom Pkwy
Expert Pension Services
Pleasanton CA 945884219 Payne Road
ExpertPlan
East Windsor NJ 0852050 Millstone Road
Facts, Inc
Crawfordsville IN 47933101 W. Main Street, Suite 200
Fair FitzGerald & Hershaft, P.C.
White Plains NY 10604110 Corporate Park Drive
Faulk & Winkler, LLC
Baton Rouge LA 708066811 Jefferson Hwy
FEDERATED FUNERAL DIRECTORS OF AMERICA
SPRINGFIELD IL 62794P. O. BOX 19244
Felix Jimenez DDS PA
Brandon FL 335111402 Oakfield Drive
Fidelity Federal Retirement Plans
Ft Washington PA 19034555 Virginia Drive
Fin-Sysco, Inc. dba Financial Systems Company
Big Bear Lake CA 92315P O Box 1587
Financial Decisions
Stockton CA 952075345 North El Dorado Street, Suite 18
Financial Technology, Inc.
East Lansing MI 488231500 Abbot Rd., Suite 150
First Midwest Bank
Joliet IL 604352801 W. Jefferson Street
First National Trust Company
Johnstown PA 15901532 Main Street, Suite 6
First Savings Financial Services, Inc.
Danville PA 178212 Walnut Street
Fisher Financial
Somerset PA 15501150 W Union St, Suite 102
Fitzgerald & Conta Pension Services
Bloomfield NJ 07003104 Davis Avenue
FJC & Associates, Inc.
Newtown CT 0647014 Church Hill Road - Ste B6
Flaster/Greenberg P.C.
Cherry Hill NJ 080021810 Chapel Ave. W. -- Third Floor
Page 14 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Flex Pensions of California, Inc.
Los Alamitos CA 9072011021 Winners Circle, Suite 105
Flexible Benefits Systems, Inc.
Akron OH 442561540 West Market Street
Flower & Associates, Inc.
Lafayette LA 70505P O Box 51862
FMF Keogh Plans, Inc.
San Juan PR 00927PO Box 270010
Folbre & Associates, Inc.
San Antonio TX 7823214607 San Pedro Ave., Suite 202
Foley Benefits Group, LLC
Springfield OH 455011127 E Home RD
Forrestall, Galeano & Li
Buford GA 30518600 Garnett St
Fortuna Partners, Inc.
West Bloomfield MI 483235494 Putnam Dr.
Fortune Benefits, Inc.
Atlanta GA 30342267 W. Wieuca Road, N.E.
Fox-Everett, Inc.
Ridgeland MS 39158P.O. Box 6006
Frankel Lerner OConnor
Chalfont PA 189141600 Horizon Drive, Suite 100
Fred A Marcussen, CPA
Redwood City CA 94065201 Redwood Shores Parkway, Ste 100
Friberg Retirement Plan Consultants
Arlington TX 760172126 Belmont Park Drive
Friday, Eldredge & Clark, LLP
Little Rock AR 72201400 W. capitol Ave., Ste. 400
Frye Financial Center
Aventura FL 3318020900 W. Dixie Hgwy
Fulton Financial Advisor
Lancaster PA 17603One Penn Square
Future Planning Associates, Inc.
Williston VT 05495P. O. Box 905
G. Russell Knobel & Associates, Inc.
Bellevue WA 980042125 112th Ave. NE, Suite 140
G. T. Kelly & Company, CPA, APC
Redwood City CA 94063483 Seaport Court
G.M. Pensions, Inc.
La Mesa CA 919417777 Alvarado Road, Suite 310
Page 15 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Galusha Higgins & Galusha PC
Helena MT 59624PO Box 1699
Gardner and Quan
Newport Beach CA 926605000 Birch Street, Suite 4400
GATEWAY PENSION SERVICES, LTD.
ST. LOUIS MO 63102612 N. SECOND ST., SUITE 210
GBP&B Tax and Business Advisors
San Luis Obispo CA 934011150 Palm Street
Geller Group, LLC
New York NY 10018462 Seventh Avenue
Gelman Pension Consulting, Inc.
New York NY 1001870 West 40th Street
General Pension Planning Corporation
Dayton OH 454392912 Springboro West Suite 105
GENERATION STRATEGIES
NESCONSET NY 117678 MAPLE GLEN LANE
George Taylor Pension Consultant
Muncy PA 177561055 Burns Road
Gillespie and Company
Danville VA 24541568 West Main Street
Gilmartin Associates, Inc.
Scranton PA 185091440 N. Washington Avenue, Suite 200
Girardot, Strauch & Co.
Lafayette IN 47901316 Main Street
Goldberg, Swededlson & Associates
Encino CA 9143616530 Ventura Blvd. #401
Golden Gate Retirement Consultants Inc.
San Mateo CA 940661250 Bayhill Drive, Suite 100
Gorrelick, Tievy & Associates, Inc.
Rockville MD 208541803 Research Blvd
Great Lakes Pension Associates, Inc.
Farmington Hills MI 4833137923 W. Twelve Mile Rd.
Green Mountain Retirement Planning Services, Inc.
Vernon VT 0535466 Cushing Lot Rd.
Greer Benefit Consultants, Inc.
Glastonbury CT 06033115 New London Turnpike
Guardian Insurance and Annuity Compant
Pittsfield MA 01201700 South Street
Gucciardi Publishing, Inc.
Oconomowoc WI 530661134 N. Breens Bay Road
Page 16 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
HALLMAN & LORBER ASSOCIATES, INC.
VALLEY STREAM NY 1158170 E. SUNRISE HIGHWAY, SUITE 411
Hartman Consulting, LLC
Rochester NY 14625675 Panorama Trail ste 10
Headquarters Advisory Group, LLC
Parsippany NJ 0705477 East Halsey Rd
Healthcare Management Services LLC
Columbia SC 292066 Monckton Blvd.
Heard McElroy & Vestal LLP
Shreveport LA 71101333 Texas Street, Suite 1525
Heartland Consulting Group, Inc.
Overland Park KS 6621210551 Barkley, Suite 500
Heartland Financial USA, Inc.
Dubuque IA 520041398 Central Avenue, PO Box 747
Heller Pension Associates, Inc.
Hollywood FL 330214000 Hollywood Blvd., Ste. 265-S
Herbert David Group
Dublin OH 430175170 Blazer Parkway
Heritage Benefit Consultants, Inc.
Watertown CT 06795680 Main Street
Hicks Pension Services - San Luis Obispo
San Luis Obispo CA 93405555 Chorro St.
Hilde Minkel & Associates
San Luis Obispo CA 93406P.O. Box 13338
Horizon Actuarial Services, LLC
Atlanta GA 30338900 Ashwood Parkway
HPL&S Inc.
Arlington Heights IL 60005125 S. Wilke Road, Suite 300
HPnorthwest
Portland OR 9722312511 SW 68th Ave
Huber, Erickson & Bowman
Salt Lake City UT 84101375 S. 300 West
Hunnex and Shoemaker, Inc
Seattle WA 98104Suite 7310 Columbia Center
Hunter Benefits Consulting Group, Inc.
Palatine IL 60067119 East Palatine Road, Suite 104
I AM, inc.
Traverse City MI 4968413282 West Bay Shore Dr.
Independent Benefit Services
Rockville MD 2085515800 Crabbs Branch Way, Suite 350
Page 17 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
INDEPENDENT PENSION SERVICES, INC.
MINEOLA NY 11501114 OLD COUNTRY RD., SUIT 520
Independent Retirement Consulting, LLC
Clackamas OR 9701510121 S.E. Sunnyside Road, Suite 300
Indiana Benefits, Inc.
Bloomington IN 47407PO Box 6207
Inez B. Levin CPA, P.A.
Tampa FL 336183816 W. Linebaugh #300
Inland Counties Pension Services
San Bernardino CA 92408621 E. Carnegie Drive, Suite 260
Innovative Solutions Insurance Services, LLC
El Segundo CA 90245200 N. Sepulveda Blvd., Suite 900
Innovest Portfolio Solutions LLC
Denver CO 802374643 S. Ulster Street
Integrated Pension Design, Inc.
East Northport NY 1173181 Larkfield Road, Suite 101
Integrated Retirement Solutions, LLC
Port Charlotte FL 339524161 Tamiami Trail, Suite 502
Integrity Partners, Inc.
Lansdale PA 194461000 Walnut Street, Ste 110
Integrity Retirement Plan Services, LLC
Waukesha WI 5318620935 Swenson Drive, Suite 125
InWest Retirement Solutions, Inc.
Midland TX 797053300 North A Street, Suite 7-270
Iris Bashi Associates, LLC.
Florham Park NJ 0793230 Columbia Turnpike
Jack A. Cross & Associates
Costa Mesa CA 92626245 Fischer Avenue, Suite A-2
Jane L. Osa & Associates, Inc.
Wadsworth IL 6008338360 N Shagbark Lane
JF Actuarial Services, Inc.
Hatboro PA 1904041 Byberry Road Suite 4
Jim Hallinan Pension Consulting, LLC
West Hartford CT 0610745 South Main St, Suite 200
JM Pension Advisory, Inc.
Derwood MD 2085515807 Crabbs Branch Way, Suite B
JMW Consulting Inc
Petoskey MI 49770PO Box 675
John D Hartness Jr PC
Norcross GA 300924388 Allenhurst Drive
Page 18 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
John E. Kern, D.O., P.A.
Saint Petersburg FL 337105838 Ninth Avenue North
JTVA
Dallas TX 75359PO Box 595490
July Business Services
Waco TX 76703P.O. Box 2208
Junkermier, Clark, Campanella, Stevens. PC, CPA's
Great Falls MT 59405501 Park Drive South
Kane Furniture Corp
Pinellas Park FL 337815700 70th Ave
Karen E. Wright, QPA
San Carlos CA 94070735 Industrial Road, Suite 213
Kathy Moran Financial Planning & Investments LLC
Staunton VA 24401111 Fairway Lane, Suite 102
Kaufman Law Group LLC
Northbrook IL 600623100 Dundee Road, Suite 303
KB Pension Services, Inc.
Sarasota FL 342361990 Main Street, Suite 801
KDP Retirement Plan Services, Inc.
Grand Rapids MI 495123060 Lake Eastbrook Blvd. SE
Keating & Associates, Inc.
Manhattan KS 665021011 Poyntz Avenue
Kelly Financial, Inc.
Madison WI 53715120 E. Lakeside St.
Kemp Qualified Plan Administration
Fleming Island FL 320031885 Osprey Bluff Blvd.
Kemper CPA Group LLP
Lawrenceville IL 624391100 Lexington Avenue
KENCO SERVICES, INC.
HIALEAH FL 330162325 W 77 ST
Keystone Benerfits Group, Inc.
Greensburg PA 156011002 Tower Way
Kidder Benefits Consultants, Inc.
West Des Moines IA 502665700 Westown Parkway Suite 100
kissel,kneale & tobin, inc.
madison CT 0644371 bradley road suite 6
Kolb+Co. SC
Brookfield WI 5300513400 Bishops Lane, Suite 300
kolinsky hill financial group
woodcliff lake NJ 0767750 tice boulevard
Page 19 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
KOLLMAN & ASSOCIATES LTD.
CHANDLER AZ 852241347 N. ALMA SCHOOL RD. SUITE 130
Kral Financial Group Inc.
Inverness IL 600671000 Dairy Ln
Kravitz, Inc.
Encino CA 9143615760 Ventura Blvd, Suite 910
KSM BUSINESS SERVICES, INC.
INDIANAPOLIS IN 46240800 E. 96TH STREET, SUITE 500
Lane Gorman Trubitt, LLP
Dallas TX 752042626 Howell St. #700
Lang, Lang & Co., CPA's
Tustin CA 92780191 E. Main St., Suite 2A
Larry Grudzien, Attorhney at Law
Oak Park IL 60304708 So. Kenilworth Ave.
Laura S. Moskwa Consulting
Auburn CA 956033000 Eagles Nest
Law Offices of Mark F. Mooney, P.A.
Tampa FL 336121211 W. Fletcher Ave.
Lawrence & Pearson Associates
Schenectady NY 123041576 State St
LB Actuarial Assocites, Inc.
Convent Station NJ 07961P.O. Box 252
Leap & Associates
Duncansville PA 166351798 Plank Rd
Lebenson Actuarial Services, Inc.
Valhalla NY 10595500 Summit Lake Drive, Ste 180
Legacy Wealth Management
Plantation FL 333247890 Peters Road Suite G-107
Lenhart Obenshain PC
Harrisonburg VA 2280290 North Main St, Suite 201
Leon E. Werntz & Associates, Inc.
Shreveport LA 71135P. O. Box 5606
Letort Trust Company
Camp Hill PA 170113130 Morningside Drive
Lettinga and Associates, LLC
Grand Rapids MI 495084246 Kalamazoo Ave. SE
Levy & Associates
Fort Lauderdale FL 333122890 W. State Road 84
Libman, Kadavy & Co., Inc.
Cleveland OH 441315755 Granger Rd., Suite 501
Page 20 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Liden, Nestle, Soled &Associates
Westlake Village CA 9130231255 Cedarvalley Drive, Suite 218
LIMESTONE PENSION ASSOCIATES LLC
WILMINGTON DE 198031407 FOULK RD STE 100
Logical Air Solutions
Longwood FL 32750630 Poyner
Long Beach Firemen's Credit Union
Long Beach CA 908152245 Argonne Ave
Long Island Employee Benefits Group
Hauppauge NY 11788325 Wireless Blvd.
Longcrier & Associates, CPAs
San Luis Obispo CA 93401100 Cross St Ste 103
Loren D. Stark Company, Inc.
Houston TX 7709910750 Rockley Rd
Loyd Pension Services, Inc.
Edmond OK 730131930 South Bryant Avenue
M & A Financial Services Inc.
Woodbury NY 1179720 Crossways Park Drive North, Suite 410
M&M Pension Service Co., Inc.
Roslyn Heights NY 1157799 Powerhouse Road - Suite 204
M.H. GREENE, E.A.
San Carlos CA 94070191 Lyndhurst Ave
Main Street Benefits, Inc.
Torrance CA 905033838 W. Carson St Ste.112
Malcolm Thompson & Associates
Houston TX 770683707 FM 1960 Rd W, Suite 200
Mann Associates, Inc.
Riverwoods IL 600152610 Lake Cook Road
Marc S. Clar, M.A.A.A.
Melville NY 11747734 Walt Whitman Road
MarDek Pension Plan
Tampa FL 33679PO Box 320333
Martin Consultants LLC
Columbus OH 432401900 Polaris Parkway, Ste 450
Martin Retirement services, Inc.
Gaithersburg MD 2087712 South Summit Ave., Suite 320
Master Benefit Group, Inc.
St. Louis MO 631197435 Watson Road, Suite 207
Mattews Gold Kennedy & Snow, Inc.
Phoenix AZ 853086530 N 16th Street
Page 21 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Maureen M. Thomas, Ltd
Chicago IL 606071 N Bishop St., #4
MBK Pension Group, Inc.
Las Vegas NV 891178550 W. Desert Inn Rd #102-110
McCloud & Nichols, Inc.
Liberty MO 64068205 W. Kansas Street
McCready and Keene, Inc.
Indianapolis IN 462507941 Castleway Drive
McElligott Associates
Billerica MA 0182185 Dudley road
McGregor & Associates, Inc.
Lexington KY 40507333 West Vine Street, Suite 1610
McGuinn Hillsman & Palefsky
San Francisco CA 94133535 Pacific Avenue
MERIT BENEFITS GROUP, Inc.
Oak Brook IL 605232001 Midwest Road
Metro Benefits, Inc.
Pittsburgh PA 152378150 Perrysville Highway
MGA Pension Consultants
Ellicott City MD 210436031 University Drive, #180
Miami Valley Pension LLC
Dayton OH 454021 S. Main St. Sutie 600
Michael J. Budzyn, A Law Corporation
Pasadena CA 91101215 No. Marengo Aveenue, Third Floor
Mid-Atlantic Benefit Consultants, Inc.
Doylestown PA 1890185 Old Dublin Pike - P.O. Box 2047
Midwest Fiduciary Services, Inc.
Oacoma SD 57365105 Elm Street
Midwest Pension & Profit Sharing Services, Inc.
Minneapolis MN 55402121 S 8th Street Suite 630
Milberg Consulting LLC
Blue Bell PA 19422860 Penllyn Pike, Suite 240
MJ Consulting Group, Inc.
Pasadena CA 911073452 E. Foothill Blvd., #305
mjm401k, llc
phoenix AZ 850184647 N 32nd Street, Suite 200
Moran & Associates, Inc.
Bellevue WA 980042125 112th Avenue NE, Suite 140
Mordan Retirement Consulting, Inc.
Park Ridge IL 60068410 N. Merrill St.
Page 22 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Morehead Plan Administrators
Charlotte NC 28202817 East Morehead St
MRD & ASSOCIATES
CLOVIS CA 936191865 HERNDON AVENUE, SUITE K
Mutual of Omaha
Omaha NE 681149140 W Dodge Rd., Suite 380
MVA Pension Services, Inc.
Bridgeport CT 066063851 Main St. Suite 205
NAS Pension Consulting, Inc
Spokane WA 992011325 W 1st Ave Suite 304
Nasdf, Hicks, Harris & Co., LLP
Santa barbara CA 931011111 Garden Street
National Actuarial Pension Services, Inc.
Houston TX 7704210777 Westheimer Rd., Ste 220
National Administration, Inc.
Appleton WI 549111920 E. Northland Avenue
NATIONAL PENSION CONSULTANTS
BURLINGAME CA 94010500 AIRPORT BLVD, STE 100
National Pension Consultants, LLC
Brewtser NY 105092435 Route 6
National Pension Services Corporation
Monrovia CA 91016620 W. Foothill Blvd.
NestEggs Retirement Plan Services, Inc.
Jacksonville DC 322244745 Sutton Park Court Place #202
Network Plan Services
Pinehurst NC 28374P.O. Box 5384
Nichols Wealth Management, Inc.
San Luis Obispo CA 934011042 Pacific St, Suite F
Niles Lankford Group
Plymouth IN 465631500 North Oak Drive
NLH & Company Employee Benefit Consultants, Inc.
Sacramento CA 958162530 J Street, Ste 230
Noble-Davis Consulting, Inc.
Solon OH 4413930275 Bainbridge Road, Bldg B
North American Pension Services, LLC
Rochester Hills MI 483072542 South Rochester Raod
Northeast Benefit Services, Inc.
Rochester NY 146231200 Jefferson Road, Suite 302
Northeast Planning Services, Inc.
Waltham MA 02451210 Bear Hill Rd.
Page 23 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Northwest Benefit Consultants, Inc.
Des Plaines IL 600182720 S. River Road, Ste 102
Norton Retirement Services, Inc.
Phoenix AZ 850293233 W. Peoria Ave, Suite 112
Nova Pension Services, Inc.
Union MO 63084410 MacArthur Ave.
NOVA Retirement Plan Services, LLC
Herndon VA 201712465 Centreville Rd., J-17 #802
O'Brien Grant Associates
Saugus MA 01906200 Walnut St Unit F
O'Connell Pension Consulting, Inc.
Eugene OR 974011075 Washington Street, Suite 200
O. A. Pensin Services, Inc.
Brewster NY 10509P. O. Box 530
O. A. Pension Services, NJ Inc.
Montclair NJ 0704242 Elm Street
Oak Creek Partners LLC
Minneapolis MN 55414100 Second St. SE, Suite 609
OHIO Pension Services
Akron OH 443333030 W. Market St.
Omega Pensions, Inc.
Cleveland OH 44115812 Huron Road, Suite 670
P P Watt Consultant, Actuaries
San Jose CA 951291044 Belvedere Lane
Pacific Retirement Plans, Inc.
San Mateo CA 94401216 N San Mateo Drive
Paco, Inc.
West Des Moines IA 502661200 Valley West Drive, Suite 507
palmer pension services, inc.
atlanta GA 303396151 powers ferry road, #695
Panther Pensions
Chicago IL 60601400 East Randolph St, Unit 3309
Paragon TPA Group, Inc.
Fishers IN 4603713070 Prairie Baptist Road
Paramus Pension Actuaries
Paramus NJ 07652463 Nevada Street
PASI, LLC
Farmington CT 06032231 Farmington
PATA
Ipswich MA 019382 Central St
Page 24 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Pavel Pension Consulting
Brooklyn NY 112291611 East 29th Street
PB Consulting, LLC
Clearwater FL 33767240 Sand Key Estates Drive, Suite 25
PBGH Financial Advisors, Inc.
Fredericksburg VA 22401725 Jackson Street, Suite 210
PBGH LLP
Harrisonburg VA 22803PO Box 1226
PCL Administrators, Inc.
Great Falls VA 22066746 Walker Road, Suite 24A
peert & associates, inc.
oakland CA 94610708 arimo avenue
Peery & Associates, Inc.
Pescadero CA 94060P.O. Box 850
PENCOMP, Inc.
South San Francisco CA 94080872 Dubuque Avenue
PENFlex Services, Inc.
Nashville IL 622639627 Wall St.
Penn Pension Center, Inc.
New York NY 100162 Park Avenue
Penret Services, Inc.
Holliston MA 0174613 Water Street
Pension & Benefit Power
Westlake Village CA 9136231255 Cedarvalley Dr. suite 218
Pension & Estate Planners
Fort Washington PA 190341300 Virginia Drive, Suite 123
Pension & Profit Sharing Planning Co., Inc.
New York NY 1000475 Broad St., Room 803
Pension Actuaries, LLC
Teaneck NJ 07666584 Rutland Avenue
Pension Administration & Consulting Svcs
West Chester OH 450697723 Tylers Place Blvd # 103
Pension Administration Mgmt, Inc.
Long Beach CA 908156444 E. Spring Street, #287
Pension Administration Services
Mesa AZ 85204931 E. Southen Avenue
Pension Administrators Group, Inc.
San Juan PR 00901500 Tanca Street, Suite 205, Ochoa Bldg.
Pension Advisors, Inc.
Barltesville OK 74003501 SE 4th Street
Page 25 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Pension Advisory Group, Ltd.
Vernon Hills IL 60061175 E Hawthorn Prky Ste 141
Pension Associates
Stamford CT 069022001 West Main Street, Suite 230
Pension Benefit Designers, Inc
Battle Creek MI 49017165 Capital Ave NE
Pension Concepts
Lubbock TX 79464PO Box 64233
Pension Consultants Co., Inc.
Green Bay WI 54301444 S. Adams St. #1
Pension Design & Administration
Dublin OH 4311055 S. High Street, Suite 206
Pension Design & Administration, Inc.
Redmond WA 98073P.O. Box 89
PENSION DESIGN GROUP
MANASSAS VA 201097506 DIPLOMAT DR, SUITE 201
Pension Dynamics Corporation
Pleasant Hill CA 945232300 Contra Costa Blvd., #400
Pension Engineers, Inc.
Huntington Beach CA 926495912 Bolsa Avenue; Suite 106
Pension Geek
Morro Bay CA 93442P.O. Box 965
Pension Inc.
Green Bay WI 543111980 Commercial Way
Pension Investors Corp
Hollywood FL 330213939 Hollywood Blvd
Pension Investors Corp of Orlando Inc
Altamonte Springs FL 32701220 E. Central Parkway, Suite 3040
Pension Parameters Financial Services, Inc.
Aberdeen NJ 07747675 Line Road
Pension Plan Professionals, Inc.
Jacksonville FL 3222411555 Central Parkway, Suite 1004
Pension Plan Services, Inc.
Grand Blanc MI 484398263 S Saginaw Street Ste 1
Pension Plan Specialists, PC
Vancouver WA 98660805 Broadway, Suite 705
Pension Planners, Inc.
Naples FL 341101045 Crosspointe Dr Suite 2
Pension Planning Concepts, Inc.
West Hartford CT 0610710 North Main Street - Suite 320
Page 26 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Pension Plans Associates, Inc.
Worthington OH 43085760 Lakeview Plaza Boulevard, Suite 700
Pension Resources, Inc.
Harrisburg PA 171102000 Linglestown Road, Suite 305
Pension Services Corporation
Honolulu HI 968141357 Kapiolani Blvd., Suite 1111
Pension Services Corporation
Pasadena CA 91107320 N. Halstead St., Ste. 140
Pension Services, Inc.
Miami FL 331567700 N. Kendall Drive, #405
Pension Solutions, Inc.
Oklahoma City OK 731149400 N. Broadway, Ste 410
Pension Specialists, Inc.
Folsom CA 9563035 Iron Point Circle, #100
Pension Strategies, LLC
Phoenix AZ 850162141 E. Highland Ave, Suite 180
Pension Works, Inc.
Colchester VT 05446382 Hercules Drive, Suite 1
Pension, Inc. of Iowa
Bettendorf IA 527222535 Tech Drive, Suite 201
PensionMetrics, Ltd.
Buffalo Grove IL 600891110 W. Lake Cook Road, Suite 350
PensionPros
Las Cruces NM 880115031 Alamo Mine Trail
Pensions Plus, Inc.
Salt Lake City UT 841092749 East Parleys Way, Suite 320
Pensoin Administrators, Inc.
Inverness IL 600671626 Colonial Parkway
PenSys, Inc.
Sacramento CA 958252233 Watt Avenue, Suite 330
Pentec Pension Management
Midland TX 79701303 W. Wall, Suite 400
Pentec,Inc.
Southington CT 0648972 Queen Street
Peoples United Bank Retirement Services
Burlington VT 0540140 Main Street, Suite 300
Peter L. Huntting & Co., Inc.
San Diego CA 921032540 First Avenue
Pietro Sabatino, QKA
Rego Park NY 1137499-60 63rd Rd, 9M
Page 27 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Pinnacle Pension Services, Inc.
Boise ID 837063101 W. Main Street, Suite 100
Pinpoint Financial, LLC
Memphis TN 381253238 Players Club Circle
Piper Pension & Profit Sharing
Culver City CA 9029111291 Washington Blvd
Planmark Financial Group, Inc.
Alpharetta GA 300223655 Brookside Parkway, Ste. 510
Planned Financial Programs
North Plainfield NJ 07060461 Somerset Street
Planned Retirement consultants & Administrators, I
Ridgewood NJ 07450555 Goffle Road, Suite 200 P.O. Box 5126
Plybon & Associates
Greensboro NC 274096518 Airport Center Dr
Pohlman & Talmage CPAs, Inc.
Dayton OH 454393445 South Dixie Drive
Pollard & Associates, Inc.
Hunt Valley MD 210301 North Park Drive, Suite 104
Polycomp Administrative Services, Inc.
Roseville CA 956613000 Lava Ridge Court #130
Porte Brown LLC
Elk Grove Village IL 60007845 Oakton Street
Positive Retirement Outcomes, LLC
Medfield MA 0205215 Brook Street Unit C2
Postlethwaite & Netterville, APAC
Baton Rouge LA 708098550 United Plaza Blvd, Suite 1001
Preferred Pension Planning Corporation
Bridgewater NJ 08807991 Route 22 West
Preferred Pension Solutions
Andover KS 670021400 Terradyne Drive, Suite 314
Premier Actuarial Solutions
San Francisco CA 94104115 Sansome Street, Suite 1204
Primark Benefits
Burlingame CA 94010875 Mahler Road #105
Priority Pension Services, Inc.
Irvine CA 926141682 Langley Avenue
Prism Management Company, Inc.
Chatsworth CA 913119544 Topanga Canyon Blvd.
PROBABILITY TECHNOLOGY, INC.
LYNDEN WA 98264424 ISLAND GREEN WAY
Page 28 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Professional Benefit Plans, Inc.
Oakland CA 9460280 Swan Way, Suite 300
Professional Benefit Services
Salem OR 973201193 Royvonne SE, Suite 22
Professional Pension Administrators, inc.
Orange CA 92866158 N. Glassell Street, Suite 206
Professional Pension Planners, Inc.
Ardsley NY 105021053 Saw Mill River Road
Professional Pension Services, Inc.
Redding CA 960011422 Oregon Street
Progressive Pension Administrators, Inc.
Fort Myers FL 339194560 Via Royale, Suite 4A
Pyramid Pension Services
Winchester VA 22601217 S. Washington Street
QPC
fort washingtown PA 19034451 s. bethlehem pike, ste. 100
Quailified Plans, LLC
Savannah GA 31404100 Riverview Drive
Qualified Pension Services, Inc.
Springfield MO 658073859 S. Cox Avenue
Qualified Plan Administrators, Inc.
Augusta GA 30901306 Sixth Street
Qualified Plan Administrators, Inc.
Johnson City TN 37601332 E. Springbrook Dr., Ste 400
Qualified Plan Consultants, Inc.
West Springfield MA 0108946 Daggett Drive
QUALIFIED PLAN INVESTMENT SERVICES INC.
FAIRFAX VA 2203010085 MCCARTY CREST COURT
Qualified Plan Solutions LC
Wichita KS 672122118 N. Tyler, Building C
Qualified Retirement Plan Services, Inc.
Raleigh NC 276162724 Discovery Drive
Quality Pension Services
Chico CA 959283287 Dayton Road
R-Tech Consultants, Inc.
Woodland Hills CA 9136421331 Costanso Street
R. Bruce Tanner & Associates, Inc.
Sugar Hill GA 305184536 Nelson Brogdon Blvd. Ste: 2, Bldg. D
R. E. Wacker Associates
San Luis Obispo CA 93401973 Higuera Street
Page 29 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
R. P. Mills Associates, Inc.
Allentown PA 18102213 North Fountain Street
R.L. Billings and Company
Sioux City IA 511042020 Indian Hills Drive
RAC Benefit Consulting
Massapequa Park NY 11762134 Southgate Circle
Radachi and Company
Elyria OH 44035900 East Broad Street, Suite A
Rafael L. Rocha, MD, PA
St Petersburg FL 33710640 Tyrone Blvd
Rea & Associates, Inc.
New Philadelphia OH 44663419 W. High Ave
Reagan Communications, Inc.
Santa Cruz CA 95060698 Front St
Recordkeeping & Consulting Co.
Irving TX 750381431 Greenway, Ste. 350
Red Bank Pension Services, Inc.
Red Bank NJ 077012 Hartford Drive, Suite 101
Rehmann Financial
Farmington Hills MI 4833139300 West Twelve Mile Rd #100
Reish & Reicher
Los Angeles CA 9002511755 Wilshire Blvd., 10th Floor
Reliant Pension Associates, Inc.
Walnut Creek CA 945972855 Mitchell Drive, Suite 118
REPTECH Corp.
Denver CO 802374600 South Ulster St., Suite 680
retirement advisory servces corp DBA Pension & Est
Fort Washington PA 190341300 Virginia Dr. Suite 123
Retirement Benefits Designs, LLC
Melville NY 11735445 Broadhollow Road, Suite 25
Retirement Consultants Ltd.
Albuquerque NM 871103001 Louisiana NE
Retirement Consulting Group
Winnsboro TX 75494210 E. Carnegie Street
Retirement Plan Administrative Service, Ltd.
Richmond VA 232291503 Santa Rosa Road - Suite 120
Retirement Plan Administrators, LLC
Atlanta GA 30342780 Johnson Ferry Road Suite 375
retirement Plan Concepts & Services, Inc.
Fort Wayne IN 468256509 Mutual Drive
Page 30 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Retirement Plan Services, Inc.
Tampa FL 33602One Tampa City Center, Suite 1840
Retirement Plan Services, LLC
St. Louis MO 633681699 S. Hanley Road, Suite 300
Retirement Plan Solutions
Altoona PA 166021678 Bellmeade Drive
Retirement Planners & Administrators, Inc.
Falls Church VA 220437639 Leesburg Pike
Retirement Planning & Servicing, Inc.
Scottsdale AZ 85261P.O. Box 6096
Retirement Planning, Inc.
Grand Rapids MI 495464467 Cascade Rd., S.E. Ste 4471
Retirement Plans Limited
Hudson WI 54016595A Schommer Drive
Retirement Programming Ltd.
Riverhead NY 11901318 Roanoke Avenue
Retirement Programs Co., LLC
Hinsdale IL 60521120 E. Ogden Avenue #102
Retirement Solutions
St. Louis MO 6312310425 Jade Forest Drive
Retirement Solutions, LLC
Barre VT 05602162 North Main Street
Retirement Strategies Group
Springfield NJ 07081150 Morris Avenue, Suite 202
Retirement Strategies Group, L.L.C.
New Orleans LA 70123800 W. Commerce Road, Suite 105
Retirement Strategies, Inc.
San Juan PR 00919PO Box 192194
Retirement Strategies, LLC
Little Chute WI 54140107 W. Main Street
Retirement, LLC
Abilene TX 79608P.O.Box 7390
retirment advisors
dallas TX 752445001 spring valley road, suite 400 - east
Richardson Actuarial Services
Davis CA 95616221 Luz Place
Riffkind, Scott & Associates, Inc.
Palm Desert CA 9221178678 Sunrise Canyon Ave.
Rimkus, Marciano & Associates, Inc.
Rochester NY 146233136 Winton Rd S., Suite 300
Page 31 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Rita K. Moore
Marietta GA 300623202 Wicks Creek Trail
rivero gordimer &CO, P.A.
Tampa FL 33602201 N. Franklin St. Suite 2600
Rob Garcia Wealth Management
Templeton CA 93465613 S. Main Street
Robert B. Whitestone & Associates
Randolph NJ 0786937 Hilltop Drive
Robert W DeCoursey
Phila PA 1911814 E Highland Ave Ste 200
Rocco Actuarial Consulting
Huntington Beach CA 92648201 W Adams Ave.
Rodriguez Davidson & Company, PA
Tampa FL 336176504 E. Fowler Avenue
Rogers & Associates
Fort Worth TX 761021330 Summit Avenue
Rogers Capital Management
Fort Worth TX 761021330 Summit Avenue
Ronald Spitz & Associates, Inc.
Des Plaines IL 600161300 Jefferson Street
Rosenfeld/Tortu Retirement Planning Co., Inc.
Tarrytown NY 10591220 White Plains Rd
RPC Fresno, Inc. dba Retirement Plan Consultants
Fresno CA 937111080 W. Shaw Ave., #101
RPS Plan Administrators
Aurora CO 800142851 S. Parker Road, Ste. 230
Russell, Mainini & Franklin LLP
San Luis Obispo CA 93401615 Clarion Court, Suite 1
RWC Pension Administrators, Inc.
Wauconda IL 60084321 N. Main Street
S P T Pensions
White Plains NY 106069 Howard Avenue
S. K. Mannlein and Associates
Downers Grove IL 605155120 Belmont Road, Suite R
S. Kartzmer, Inc.
Hollywood FL 33021450 North Park Road #402
S.J. Singer Associates
Langhorne PA 19047PO Box 477
Sabre Capital Consulting, Inc.
Beverly Hills CA 90209P.O.Box 16211
Page 32 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
sae joun park p c
binghamton NY 1390310 mitchell ave
Safe Associates, Inc.
Chicago IL 60661728 W. Jackson Blvd., Ste 1212
Samuel Pension Consultants, Inc.
Silver Spring MD 20904120 Colesville Manor Drive
San Diego Pension Consultants
San Diego CA 921115628 Copley Drive
San Luis Pension Consultants, Inc.
San Luis Obispo CA 934011320 Osos Street
Sanford, Baumeister & Frazier, PLLC
Fort Worth TX 76102512 Main Street; Suite 1500
Save Benefits, LLC
New Almaden CA 95042P O Box 128
SBC Benefit Consultants, Inc.
Rutherford NJ 0707051 Chestnut St
Scarola Associates Engineering
Apollo Beach FL 335726505 Surfside Blvd
Schachle Benefit Services, Inc
Fayetteville GA 30214PO Box 142128
Schenck Retirement Plan Solutions LLC
Appleton WI 54911200 E Washington Street, PO Box 1257
Schimandle & Cantrell, CPAs, Inc.
Arroyo Grande CA 934201108 E Grand Ave
Schneider & Brown Co.,EA
Cincinnati OH 452424520 Cooper Rd Ste 203
Scholz, Klein & Friends Enlightened Retirement Gro
San Antonio TX 782178610 North New Braunfels #702
Schumacher Financial Services, Inc.
Sikeston MO 63801368 N. Kingshighway
Schweitzer & Company, LLC
Babylon NY 11702126 West Main Street
SCI, INC.
HOUSTON TX 77098P.O. BOX 980241
Scott, Tellier & Co., Inc.
Phoenix AZ 850185635 E. Thomas Road
Second Sight Medical Products, Inc.
Sylmar CA 9134212744 San Fernando Road Building #3
Security Benefit
Topeka KS 66636One Security Benefit Place
Page 33 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Seefeldt & Associates, Inc.
San Diego CA 921082333 Camino del Rio South, Ste 330
Self-employed
Oakland CA 946101027 Trestle Glen
Serritslev, Norwine & Co. CPAs, LLP
Solvang CA 93463650 Alamo Pintado RD
siegel actuarial consulting, inc.
wexford PA 1509011676 perry highway, suite 3300
Simoneaux Consulting Services, Inc
Mandeville LA 70471160 Lochmere Drive
SKS Plan Administrators, Inc.,
Mt. Ephraim NJ 08059237 S. Black Horse Pike
Slavic Integrated Administration
Boca Raton FM 334871075 Broken Sound Pkwy. NW Ste 100
Snow, Bittleston & Co CPA
Los Gatos CA 95030250 N Santa Cruz Avenue
South Coast Pension Services, Inc.
Tustin CA 927803002 Dow Ave., Suite 526
Southern Pension Services
Tampa FL 336092707 W Azeele St, Suite 200
SOUTHLAND PENSION SERVICES
NORTHRIDGE CA 91327POST OFFICE BOX 7007
Southwest Pension Services, Inc.
Las Vegas NV 891462320 Potosi Street, Suite 150
Spectra Associates, Inc.
Feasterville PA 190531016 Mill Creek Drive
Spectrum Pension Consultants, Inc.
Tacoma WA 984666402 19th Street West
Squire Retirement Plan & Consulting Services, Inc.
Verona NJ 07932450 Bloomfield Avenue, 2nd Floor
Stan A. Kinoshita & Assoc., Inc.
Hilo HI 96720410 Kilauea Avenue
Stanley Benefit Services, Inc.
Greensboro NC 27401300 East Wendover Ave, Suite 101
State Bank & Trust
Fargo ND 581033100 13th Ave. South
Staunton Steam Laundry
Staunton VA 24402P O Box 300
Steele Capital Management
Dubuque IA 52001788 Main Street
Page 34 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Steidle Pension Solutions LLC
Lebanon NJ 08826128 Main St
Steinhorn Consulting
Walnut Creek CA 945961470 Maria Ln, Ste 210
Stephen Eldridge & Company, Inc.
Manchester NH 03104686 Chestnut Street
Stephen H. Rosen & Associates, Inc.
Haddonfield NJ 0803389 No. Haddon Avenue
Steve Blicblum M.D.,P.A.
Brandon FL 33509P.O. Box 852
Steven J Levine, LLC
Katonah NY 1050641 Katonah Ave., Suite 301
Strategic Benefits Advisors, Inc.
Atlanta GA 303382392 Mt. Vernon Road, Suite 200
Strategic Retirement Plan Dynamics
Tucson AZ 857101010 N. Finance Center Drive, Suite 106
Striegel Knobloch & Company, L.L.C., CPA's
Bloomington IL 61701115 West Jefferson Street, Suite 200
Stroud Consulting Services, Inc.
Marco Island FL 34145165 Geranium Court
Suemori & Inouye, Inc.
Honolulu HI 968141299 S Beretania St Ste 315
Summit Benefit & Actuarial Services
Eugene OR 97405374 W. 12th Ave
Summit Financial Corporation
Burlington MA 018037 New England Executive Park, Suite 220
Summit Retirement Plan Services, Inc.
Uniontown OH 4468513680 Cleveland Avenue
Suncoast Pension and Benefits Group, Inc.
Tampa FL 33612508 W. Fletcher Avenue, Suite 111
Sunwest Actuarial Services, LLC
Tucson AZ 85737PO Box 70030
Sunwest Pensions
Tempe AZ 85281PO Box 7850
Synergistic Planning
Laguna Beach CA 92651305 N. Coast Hwy., Ste. M
T & T Benefits, Inc.
Coral Springs FL 3306510240 W Sample Road Suite B
T. J. PENSIONS, INC.
SETAUKET NE 11733100-40 SOUTH JERSEY AVENUE
Page 35 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
T.E. Lott & Company
Columbus MS 39701P.O. Box 471
T.J. Pensions
Setauket NY 11733100-40 South Jersey Avenue
Tax Sheltered Compensation, Inc.
Edina MN 554397300 Metro Blvd., Ste 450
Taylor/Webster
Brentwood TN 37027100 Winners Circle, Suite 100
Tegra Financial Partners
Atlanta GA 303285 Concourse Parkway, Suite 600
Temen Kaiser and Cameron CPAs LLP
Antioch CA 945092730 Lone Tree Way Suite 4
Tepfer Consulting Group, Ltd.
Northbrook IL 60062145 Revere Drive
the allocation company, inc
houston TX 77024701 n post oak, suite 450
The Benefit Practice
Stamford CT 069011055 Washington Blvd., Suite 540
The Benefit Shop, LLC
Seguin TX 78155605 Lake Placid Dr
The Benefits Consulting Group, Inc.
Chicago IL 6060453 W. Jackson Blvd., Suite 1250
THE CHEROKEE BENEFITS GROUP, INC.
WOODSTOCK GA 30188416 CREEKSTONE RIDGE
The Cottonwood Group
Overland Park KS 662116900 College Blvd, Suite 300
the emering companies
chicago IL 60602180 w. washington suite 200
The Feingold Companies
Worcester MA 0160822 Elm Street
The First National Bank in Sioux Falls
Sioux Falls SD 57117100 South Phillips Avenue, PO Box 5186
The Haslauer Group, Inc.
Harahan LA 701236430 Jefferson Highway
The Hirshorn Company
Philadelphia PA 1911814 East Highland Avenue
The Kagan Company
Woodland Hills CA 913676400 Canoga Avenue, Suite 305
The Law Offices of Ilene H. Ferenczy, LLC
Atlanta GA 303292200 Century Parkway, Suite 560
Page 36 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
The LBA Group
Jacksonville FL 32210501 Riverside Avenue Suite 800
The Lynn Advisory Group, LLC
Montvale NJ 0764547 Sunrise Drive
the MandMarblestonre Group llc
Philadelphia PA 191042929 Arch Street Suite 600
The Nolan Company
Overland Park KS 662108900 Indian Cfreek Parkway, Suite 200
The Paragon Alliance GRoup
Souderton PA 1896464 N. Country Line Road
The Pegler Pension Group
Warrenton VA 20188P. O. Box 1108
The Pension Company
Dallas TX 7524013155 Noel Road Suite 2300
the pension department inc
plainview NY 1180354 sunnyside blvd
The Pension Group, Inc.
Laguna Hills CA 9265323046 Avenid de la Carlota, Ste. 500
The Pension People, Inc.
Solana Beach CA 92075990 Highland Drive
The Pension Source, Inc.
Stuart FL 349942110 SE Rays Way
The Pension Specialists, Ltd.
Rockford IL 611083923 East State Street
The Pension Studio
Lake Worth FL 334601426 N Federal Highway
The Plasencia Group
Tampa FL 336074107 N. Himes Ave.
The Price Company
Fresno CA 937045151 N Palm Avenue Suite 920
The Retirement Advantage, Inc.
Port Washington WI 53074101 E. Grand Ave, Ste 16
The Retirement Plan Company, LLC
Brentwood TN 370277500 Commerce Way, Suite 75
The Retirement Team, Inc.
High Point NC 27260164 S. Main Street, Suite 609
The Savamt Group
San Francisco CA 94107461 2nd Street, #151
The Savitz Organization, Inc.
Philadelphia PA 191031845 Walnut Street; Suite 1400
Page 37 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
The Summit Group, Inc.
Oklahoma City OK 731181900 NW Expressway, Suite 840
The Tampa Club
Tampa FL 33602101 East Kennedy Blvd. Suite 4200
The Turpin Consulting Group, Inc.
Albuquerque NM 871105005 Prospect Ave NE - Suite B
The Vargo Company
Erie PA 165114932 Iroquois Avenue
The Weiss Group, Inc.
Des Plaines IL 600181111 E. Touhy, Suite 235
THEODORE J GRELLNER DDS, PA
TAMPA FL 3364715310 AMBERLY DR, #195
Thomas C. Davis, RFC
Tampa FL 336073030 N Rocky Point Dr W
Thomas F Barrett Inc
Bethesda MD 208164701 Sangamore rd
thriftee storage
Los Angeles CA 900261717No. Glendale Blvd
Tigers Eye Benefits Consulting
Hagerstown MD 21740147 West Washington Street
Timothy J. Feusner Pension Services, Inc.
SPringtown PA 180812952 Shirley Lane
Timothy L Messett, Sole Proprietor
New Smyrna Beach FL 321696854 S. Atlantic Avenue
Toledano & Associates, Inc
Greenville SC 296051429 Augusta Street
Tony H Tarabay, CPA
Redwood City CA 94065201 Redwood Shores Pkwy, Suite 100
Toth Consulting, LLC
Pittsburgh PA 15226941 Berkshire Avenue
TPA Services, Inc.
Greenwood Village CO 801118301 E. Prentice Avenue, Suite 408
TPP Retirement Plan Specialists, LLC
Overland Park KS 6621010801 Mastin Blvd. Suite 700
TR Paul Inc.
Newtown CT 0647014 Commerce Road
Trendcepts
San Leandro CA 94577151 Callan Avenue, Suite 308
TRI-AD
Escondido CA 92025221 W. Crest St #300
Page 38 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
Tri-State 401(k) Administrators
Evansville IN 477157144 E Virginia Street, Suite B
Trinity Pension Consultants, Inc.
Fairlawn OH 443332735 Crawfis Blvd. Ste 200
Trinity Pension Group, LLC
High Point NC 272654194 Mendenhall Oaks Parkway
TriStar Pension Ltd
Oklahoma City OK 731209150 N May Avenue, Suite A
Truog-Ryding Company, Inc.
Westlake Village CA 913612659 Townsgate Road, Suite 101
Trust Company of Illinois
Downers Grove IL 605151901 Butterfield Rd, Suite 1000
TSA Training & Consulting
Tucson AZ 857158831 E. Calle Playa
TSP Associates, Inc.
Burbank CA 91501500 East Olive Avenue, Suite 530
Tycor Benefit Administrators, Inc.
Berwyn PA 19312850 Cassatt Road, Suite 310
ubs trust company of puerto rico
san juan PR 00918250 munoz rivera 9th floor san juan pr 00918
UNIFI Companies Retirement Plans
Cincinnati OH 452401876 Waycross Rd.
Unified Trust Company, N.A.
Lexington KY 405042353 Alexandria Dr., Ste. 100
United Benefit Pensions Inc.
Melville NY 1174735 Pinelawn Road, Suite 103E
Utility Professional Services, Inc.
Fredericksburg VA 22401311 Cannon Circle
Valley Forge Pension Management, Inc.
Dresher PA 19025715 Twining Rd., Suite 202
Valpar, Inc.
Lincoln NE 68508701 P. Street, Suite 303
Vatalaro & Associates, PLLC
Grosse Pointe Park MI 4823014950 E. Jefferson Avenue, Suite 170
VAUGHAN & ASSOCIATES, INC.
GREENVILLE SC 29601220 N MAIN STREET, SUITE 303
VKS Consulting
Belmont CA 940022708 Barclay Way
W&W Actuarial Services, Inc.
Pittsburgh PA 152202275 Swallow Hill Road
Page 39 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
wachstock pension law pc
great neck NY 11021185 great neck road, #408
Waldheger Coyne, A Legal Professional Association
Cleveland OH 441451991 Crocker Road, #550
Walker Benefits
New Castle PA 161052599 Wilmington Road
Wellington Financial Group
Chantilly VA 2015114325 Willard Road
Wellington Financial Group, Inc.
Chantilly VA 2205014325 Willard Road, Suit 104
Wender & Company
Maumee OH 435371745 Indian Wood Circle, Suite 160
West Coast Orthopaedic Medical Group
Arcadia CA 91007301 W. Duarte Road Suite 408
Western Pension Services
Meadow Vista CA 95722P.O. Box 1142
Westernbank
Guaynabo PR 00969B 5 Tabonuco St. Suite 216 PMB 284
wia consultants, inc
farmingdale NY 11735100 broadhollow road suite 203
Wiederman & Associates
Tustin CA 927801415 Warner Avenue, Suites C&D
Williams Actuarial Group, LLC
Nashville TN 37215704 Sweet Cherry Court
Williams Actuarial International, LLC
Saint Petersburg FL 337052295 West Bay Isle Drive, SE
Williams Financial Services, Inc.
Coral Springs FL 330653000 N University Drive # 2F
Williams Pension Services, Inc.
Hacienda Heights CA 917452440 S. Hacienda Bl., Suite 216
Willow Technology, Inc.
Bellingham WA 98226961 Red Tail Lane
Windes & McClaughry Accountancy Corporation
Long Beach CA 90802111 W. Ocean Blvd., Suite 2200
Winer & Bevilacqua, Inc.
Akron OH 4433382 North Miller Rd
Witt Mares Pension Designs
Newport News VA 23606701 Town Center Drive, Suite 900
Wright Retirement SErvices, LLC
Valdosta GA 31603PO Box 5385
Page 40 of 41
Allow Practitioners to File Form 5500 on Behalf of Plan Sponsors
YHB Pension Services
Farmington CT 06032231 Farmington
Zacarias Actuarial Coonsultants, Inc.
Brentwood CA 94513144 Continente Ave, Suite 140
Page 41 of 41
4245 North Fairfax Drive, Suite 750 | Arlington, VA 22203 | P 703.516.9300 F 703.516.9308
www.asppa.org
February 2, 2010
Ms. Phyllis C. Borzi
Assistant Secretary/ EBSA
US Department of Labor
200 Constitution Avenue, NW, Ste S-2524
Washington, DC 20210
Re: EFAST2 PIN Sharing
Dear Ms. Borzi:
The American Society of Pension Professionals and Actuaries (ASPPA) is submitting
this letter in connection with the ASPPA petition to the Department of Labor (DOL) to
modify its rules regarding the sharing of signer credentials under EFAST2. With this
letter we offer a proposed solution to the problem outlined in the petition.
RECOMMENDATION
Specifically, ASPPA proposes that the DOL provide a practitioner-friendly (and plan
sponsor-friendly) alternative to the Form 5500 electronic signing ceremony. ASPPA's
proposal will allow practitioners to input signer credentials and to transmit Form 5500
filings on behalf of their clients (plan sponsors) after receiving authorization from the
signer(s). Enclosed please find proposed model authorizations statements to be used for
this purpose. Please note that the model authorization statement applies only to the filing
for a particular year - they are NOT open-ended.
This approach is similar to that used either by the IRS for e-filing tax returns (e.g., Form
8879) or by the PBGC for certifying premium filings, which allows the “up-loader” to
certify that they have been authorized to submit the filing to the PBGC. This change will
reduce the burdens of EFAST2 on both practitioners and plan sponsors.
To accommodate the above change, ASPPA recommends that DOL charge holders of
EFAST2 signer credentials with responsibility for the use of such credentials, similar to
the responsibility imposed under EFAST[1]. Under the EFAST[1] electronic filing
system, credentials were issued with the admonition that “Your PIN and/or Key are
considered “compromised” if anyone but you or someone authorized to file on your
behalf [emphasis added] obtains access to them.”
This relatively minor revision would enable practitioners to effectively continue to assist
plan sponsors with required governmental reporting for their plans. The DOL can
implement these changes by simply updating FAQ #33, the statements on the IREG PIN
Agreement web page ("By activating your PIN, you agree not to share your PIN with
4245 North Fairfax Drive, Suite 750 | Arlington, VA 22203 | P 703.516.9300 F 703.516.9308
www.asppa.org
anyone.") and in the PIN retrieval e-mail notification ("As part of the PIN application,
you agreed not to disclose or share your PIN with anyone, including commercial service
providers."). The proposed modification would replace the preceding statements with
“Your PIN is considered compromised if anyone but you or someone authorized to file
on your behalf obtains access to them. If your PIN is lost, stolen or becomes
compromised, you must contact EFAST2 to obtain a replacement PIN."
We recognize that changes to any process can be difficult. However, this particular
situation is one that can be easily resolved so that the concerns of all parties (including
the DOL) can be accommodated. Permitting the sharing of credentials, as described
above, will help facilitate compliance, reduce costs, and eliminate a burden that might
discourage some employers from sponsoring a plan.
* * * * * *
These comments were prepared by ASPPA’s Reporting and Disclosure Subcommittee of
the Government Affairs Committee, Peter Gould, CPC, Chair. Please contact Craig
Hoffman, General Counsel and Director of Regulatory Affairs at ASPPA, at (703) 516-
9300 ext. 128, if you have any comments or questions regarding the matters discussed
above. Thank you for your consideration of these comments.
Courtesy Copies:
Michael Davis
Deputy Assistant Secretary
200 Constitution Ave, NW
Room S2524
Washington, DC 20210
Robert Doyle
Director, Office of Regulations & Interpretations
200 Constitution Avenue NW
Room N5669
P-420
Washington, DC 20210
4245 North Fairfax Drive, Suite 750 | Arlington, VA 22203 | P 703.516.9300 F 703.516.9308
www.asppa.org
John J. Canary
Deputy Director of Regulations and Interpretations
200 Constitution Ave NW Room N5669
Washington, DC 20210-0001
Alan Lebowitz
Deputy Assistant Secretary
200 Constitution Ave NW
Room N-5677
Washington, DC 20210-0001
DOL e-file Signature and Filing Authorization
for the Form 5500 Series Report (Model Statement – Form 5500-SF)
Name of Plan:
EIN / PN:
Plan Year Ending:
PART I Return Information (in whole dollars)
Total employer contributions - Line 8a(1) of Form 5500-SF $
Net assets available for benefits - Line 7c, column (b) of Form 5500-SF $
PART II Declaration and Signature of Authorized Signer
Under penalties of perjury, I declare that I have examined the return/report, including all
applicable schedules, and to the best of my knowledge and belief, it is true, correct, and
complete.
I further declare that the information provided in Part I above is the same as shown on Form
5500. I hereby authorize __________________________ (insert name and EIN of service
provider) to (a) assist me in applying for my EFAST2 credentials; (b) apply my EFAST2
credentials as part of the EFAST2 signing ceremony; and/or (c) to file the return electronically
through EFAST.
This authorization is applicable only to the filing for the above-named Plan and applies only for
Plan year end stated above.
Plan Administrator: Date:
Plan Sponsor (if not the Plan Administrator): Date:
PART III Certification of Designated Service Provider
On behalf of the service provider designated above, I hereby certify that the firm will use the
authority granted only for the express purposes described above; that the firm will not disclose
EFAST credentials or other confidential information to any parties other than the DOL, as
required for EFAST filing; and that the firm will take reasonable steps to assure that confidential
information provided by the Plan Administrator or Plan Sponsor is protected from unauthorized
disclosure.
For the service provider: Date: (signature and title)
The designated service provider must retain this authorization.
Do not submit this form to the DOL unless requested to do so.
DOL e-file Signature and Filing Authorization
for the Form 5500 Series Report (Model Statement – Form 5500 with Schedule I)
Name of Plan:
EIN / PN:
Plan Year Ending:
PART I Return Information (in whole dollars)
Total employer contributions - Line 2a(1) of Schedule I $
Net assets available for benefits - Line 1c, column (b) of Schedule I $
PART II Declaration and Signature of Authorized Signer
Under penalties of perjury, I declare that I have examined the return/report, including all
applicable schedules, and to the best of my knowledge and belief, it is true, correct, and
complete.
I further declare that the information provided in Part I above is the same as shown on Form
5500. I hereby authorize __________________________ (insert name and EIN of service
provider) to (a) assist me in applying for my EFAST2 credentials; (b) apply my EFAST2
credentials as part of the EFAST2 signing ceremony; and/or (c) to file the return electronically
through EFAST.
This authorization is applicable only to the filing for the above-named Plan and applies only for
Plan year end stated above.
Plan Administrator: Date:
Plan Sponsor (if not the Plan Administrator): Date:
PART III Certification of Designated Service Provider
On behalf of the service provider designated above, I hereby certify that the firm will use the
authority granted only for the express purposes described above; that the firm will not disclose
EFAST credentials or other confidential information to any parties other than the DOL, as
required for EFAST filing; and that the firm will take reasonable steps to assure that confidential
information provided by the Plan Administrator or Plan Sponsor is protected from unauthorized
disclosure.
For the service provider: Date: (signature and title)
The designated service provider must retain this authorization.
Do not submit this form to the DOL unless requested to do so.
DOL e-file Signature and Filing Authorization
for the Form 5500 Series Report (Model Statement – Form 5500 with Schedule H)
Name of Plan:
EIN / PN:
Plan Year Ending:
PART I Return Information (in whole dollars)
Total employer contributions - Line 2a(1)(A) of Schedule H $
Net assets available for benefits - Line 1l, column (b) of Schedule H $
PART II Declaration and Signature of Authorized Signer
Under penalties of perjury, I declare that I have examined the return/report, including all
applicable schedules, and to the best of my knowledge and belief, it is true, correct, and
complete.
I further declare that the information provided in Part I above is the same as shown on Form
5500. I hereby authorize __________________________ (insert name and EIN of service
provider) to (a) assist me in applying for my EFAST2 credentials; (b) apply my EFAST2
credentials as part of the EFAST2 signing ceremony; and/or (c) to file the return electronically
through EFAST.
This authorization is applicable only to the filing for the above-named Plan and applies only for
Plan year end stated above.
Plan Administrator: Date:
Plan Sponsor (if not the Plan Administrator): Date:
PART III Certification of Designated Service Provider
On behalf of the service provider designated above, I hereby certify that the firm will use the
authority granted only for the express purposes described above; that the firm will not disclose
EFAST credentials or other confidential information to any parties other than the DOL, as
required for EFAST filing; and that the firm will take reasonable steps to assure that confidential
information provided by the Plan Administrator or Plan Sponsor is protected from unauthorized
disclosure.
For the service provider: Date: (signature and title)
The designated service provider must retain this authorization.
Do not submit this form to the DOL unless requested to do so.