SAMPLES OF FIRM PRESENTATIONS & ARTICLES

"Introduction to Fixing 401(k) and Other Retirement Plan Failures and Problems," August 2009 - The Advocate, Volume 52, Number 8

"ERISA Fee Disclosure Developments," October 2008 - Western Pension & Benefits Conference, Boise, ID

"ERISA Fee Disclosure Developments," June 2008, Boise, ID

"Update on PPA Participant Benefit Statements," Autumn 2007 - Journal of Pension Benefits, Volume 15, Number 1

The Pension Protection Act of 2006: What it Means to Your Defined Contribution Plans in Idaho, June 2007 - Lorman Education Services, Boise, ID

The Pension Protection Act of 2006, November 2006 - Employee Benefit Publications and Seminars, Boise, ID

The Pension Protection Act of 2006 - Retirement Plan Changes Are Upon Us (Again),October 2006 - Human Resources Association of Treasure Valley, Boise, ID

A Roadmap to Spinning Off a Defined Contribution Plan, Autumn 2006, Journal of Pension Benefits, Aspen Publishers, New York, New York, Volume 14, Number 3

"What Every Employer Needs to Know About ERISA," May 2006 - Boise, ID

Western Pension & Benefits Conference, "What's Going on With ERISA These Days?" March 2006 - Boise, ID

Club Managers Association of America, "ERISA Opportunities and Traps for Clubs—A Primer," April 2004 - Sun Valley, ID

2004 Annual Idaho State Tax Institute, "Interesting Current Developments, Opportunities and Traps in the ERISA World," November 2004 - Pocatello, ID

2004 Central and Mountain States Benefits Conference, "Responsibilities of the Employer as Plan Sponsor and Plan Administrator," September 2004 - Denver, CO

2004 Annual Great Lakes ASPA Conference, "The Ins and Outs of Plan Amendments," May 2004 - Chicago, IL

"Section 125 Cafeteria Plans and Account Balance Medical Benefits," December 2003 - Coeur d'Alene, ID

"Section 125 Cafeteria Plans, HRAs and Certain ERISA Issues," October 2003 - Seattle, WA

"Retirement Plan Check-Up 2003: A fiduciary checklist for turbulent times," May 2003 - Boise, ID

"A Simplified Explanation of Required Minimum Distributions," Spring 2003 - Journal of Pension Benefits, Volume 10, Number 3

2003 Annual Conference for the National Institute of Pension Administrators, "The New Post-EGTRRA Distributions Rules and Issues," May 2003 - Palm Springs, CA

"Nuts and Bolts of 401(k) Plans," January 2003 - Boise, ID

2002 Annual National ASPA Conference, "You AND Your Clients Really Should Know Something About Employees Entering Military Service - The Employee Benefit Aspects of USERRA," October 2002 - Washington D.C.

"Employee Benefit Provisions Affected by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) as modified by the Job Creation and Workers Assistance Act of 2002 (JCWAA)," July-August 2002 - The ASPA Journal

"401(k) and Pension Reform - The GUST and EGTRRA Deadlines Are Here!" October 2001 - Boise, ID and Madison, WI

"Employer/Employee Obligations and Rights for Our Military, National Guard, and Reserves," November-December 2001-The Pension Actuary

"Plan Payment and Taxation, Spousal Rights and Annuities - Critical Requirements Affecting 401(k) and all Plans, 1998," Current Key ERISA Update, 2000 - Idaho State Tax Institute, Pocatello, ID

17th Annual Conference for the National Institute of Pension Administrators, "Hot Topics and Current Developments," 1999 - Scottsdale, AZ