COMPLIANCE SERVICES

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Disclaimer: This communication is offered solely for discussion purposes. Lockton does not provide legal or tax advice. The services referenced are not a comprehensive list of all necessary components for consideration. You are encouraged to seek qualifi ed legal and tax counsel to assist in considering all the unique facts and circumstances. Additionally, this communication is not intended to constitute U.S. federal tax advice, and is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code or promoting, marketing, or recommending any transaction or matter addressed herein to another party.

This document contains proprietary work product of Lockton Financial Advisors, LLC, & Lockton Investment Advisors, LLC, and is provided on a confi dential basis. Any reproduction, disclosure or distribution to any third party without fi rst securing written permission is expressly prohibited.

Securities offered through Lockton Financial Advisors, LLC a registered broker-dealer and member FINRA, SIPC. For California, Lockton Financial Advisors, LLC, d.b.a. Lockton Insurance Services, LLC, license number 0G13569

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LOCKTON RET IREMENT SERV ICES

F IDUC IARY R ISK MANAGEMENT: COMPL IANCE SERV ICESMitigating fi duciary risk is paramount

to our everyday plan sponsor services.

Staffed with the support of national

Lockton ERISA/securities attorneys,

our service team professionals are

well versed in fi duciary compliance,

and are diligent about keeping current

on regulatory and legislative changes.

Lockton specializes in all aspects of

plan compliance, including:

Plan Design Review and

Optimization

Plan Provider Management

Investment Consulting

Mergers, Acquisitions, and

Divestitures

F IDUC IARY R ISK PROF I LEBuilt around Lockton’s comprehensive fi duciary checklist designed to mitigate risk, this tool profi les a plan’s overall compliance risk. Lockton’s service Associates diligently review each facet of the plan and offer recommendations for more effi cient and prudent processes. This on-site review includes analysis of the plan’s:

Administrative Processes Annual Notices Plan Documents Fiduciary Audit File Annual Committee Oversight Investments 404(c) Compliance

COMPL IANCE ALERTS , WHITE PAPERS , AND NEWSLETTERSInterpreting and staying on top of constant legislative and regulatory changes from the DOL, IRS, and Congress is vital to managing your fi duciary responsibilities. Lockton’s attorneys manage this daunting process by reviewing, analyzing, and communicating legislative activity through various client publications. (Seminars, webcasts, and workshops are also often held in conjunction with these timely communications.)

The Beacon : Ad-hoc alerts as activity occursThe Key : This quarterly newsletter takes a look at the entire landscape of pertinent issuesWhite Papers : Client-focused, these articles take a deeper dive into issues affecting plan sponsors