PLANSPONSOR - November 2011

Client Ratings (Score/Number of Best in Class Awards )

Plan Size Resp Participant Services ( 13 possible)

Micro <$5MM 94.4% B+ 88.4% 0 Small $5MM–$50MM 4.2% NOT QUALIFIED Mid >$50MM–$200MM 1.4% NOT QUALIFIED Large >$200MM–$1B 0.0% NOT QUALIFIED Mega >$1B 0.0% NOT QUALIFIED

Highest-Rated Areas of Service

Participant services

1 Participant statements

2 Communication materials 3 Participant call centers

Respondent Plan Types

401(k) 94.4% Profit Sharing 403(b) single 4.2% Money Purch 403(b) multi 0.0% ESOP

Recommendation Likelihood Extremely likely 62.0% Moderately/slightly 29.6% Neutral 7.0% Recommend against 1.4%

Client Tenure

More than seven years 19.2% Three to seven years 20.5% Less than three years 60.3% Mutual of Omaha

Sponsor Services ( 10 possible) B+ 88.5% 0 NOT QUALIFIED NOT QUALIFIED NOT QUALIFIED NOT QUALIFIED

19.4% NQDC 1.4% SEP/SIMPLE 0.0% 457

Top 4 Industries Represented

1 Health Care (for profit)

2 Financial Services

3 Health Care (nonprofit)

4 Accounting/CPA Firm

Respondent Metrics and Plan Design Average participation rate 78.4% Clients with auto-enrollment 27.1% Clients with Roth provision 47.1% Avg. parts. maximizing match 74.0% Clients using adviser 44.3% Clients offer participant advice 47.1%

Plan Investments

Average expense ratio < 0.75% 35.7% Clients using non-mutual funds 74.5% Clients with written IPS 21.3%

0.0%

71 Responses (% of total plans not available)

Sponsor services
1 Staff consistency
2 Legislative/Regulatory updates
3 Form 5500 processing

9.6% 8.2% 6.8% 5.5%

Client Ratings (Score/Number of Best in Class Awards )

Plan Size Resp Participant Services ( 13 possible)

Micro <$5MM 48.8% B 84.1% 0 Small $5MM–$50MM 23.3% NOT QUALIFIED Mid >$50MM–$200MM 18.6% NOT QUALIFIED Large >$200MM–$1B 2.3% NOT QUALIFIED Mega >$1B 7.0% NOT QUALIFIED

Highest-Rated Areas of Service

Participant services

1 Range of inv options 2 Onsite meetings

3 Enrollment assistance

Respondent Plan Types

401(k) 58.1% Profit Sharing 403(b) single 9.3% Money Purch 403(b) multi 0.0% ESOP

Recommendation Likelihood Extremely likely 41.8% Moderately/slightly 44.2% Neutral 7.0% Recommend against 7.0%

Client Tenure

More than seven years 72.1% Three to seven years 16.3% Less than three years 11.6% Nationwide Financial

Sponsor Services ( 10 possible) B 83.9% 0 NOT QUALIFIED NOT QUALIFIED NOT QUALIFIED NOT QUALIFIED

Sponsor services
1 Plan design flexibility
2 Sponsor Web site and tools
3 Staff consistency

14.0% NQDC 2.3% SEP/SIMPLE 0.0% 457

2.3% 0.0% 37.2%

Top 4 Industries Represented

1 Gov't: City/Municipal

2 Accounting/CPA Firm 3 Gov't: County/State/Fed 4 Real Estate: Mgt/Inv/Dev

Respondent Metrics and Plan Design Average participation rate 63.1% Clients with auto-enrollment 11.9% Clients with Roth provision 33.3% Avg. parts. maximizing match 67.9% Clients using adviser 50.0% Clients offer participant advice 57.1%

Plan Investments

Average expense ratio < 0.75% 44.8% Clients using non-mutual funds 75.0% Clients with written IPS 69.7%

43 Responses (0.1% of total plans)

23.3% 16.3% 14.0% 7.0%

Client Ratings (Score/Number of Best in Class Awards )

Plan Size Resp Participant Services ( 13 possible)

Micro <$5MM 32.5% A 94.2% 5

Small $5MM–$50MM 26.3% A- 90.2% 1

Mid >$50MM–$200MM 28.7% B 86.6% 1

Large >$200MM–$1B 12.5% B- 82.8% 0

Mega >$1B 0.0% NOT QUALIFIED

Highest-Rated Areas of Service Participant services

1 Participant call centers

2 Retiree services/Payments 3 Loan/ Withdrawal processing

Respondent Plan Types

401(k) 96.2% Profit Sharing 403(b) single 0.0% Money Purch 403(b) multi 0.0% ESOP

Recommendation Likelihood Extremely likely 60.0% Moderately/slightly 35.0% Neutral 5.0% Recommend against 0.0%

Client Tenure

More than seven years 41.8% Three to seven years 44.3% Less than three years 13.9% New York Life Retirement Plan Services

Sponsor Services ( 10 possible)

A 95.7% 6

B+ 89.8% 0

B+ 88.1% 0

B+ 87.4% 0

NOT QUALIFIED

Sponsor services 1 Regulatory updates 2 Industry knowledge 3 Form 5500 processing

13.9% NQDC 3.8% SEP/SIMPLE 3.8% 457

19.0% 1.3% 6.3%

Top 4 Industries Represented 1 Manufacturing/Consumer 2 Building/Construction

3 Financial Services 4 Auto Dealerships/Svc

Respondent Metrics and Plan Design Average participation rate 71.8% Clients with auto-enrollment 51.3% Clients with Roth provision 30.8% Avg. parts. maximizing match 72.8% Clients using adviser 51.3% Clients offer participant advice 61.5%