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2010 COMPLIANCE CALENDAR

Employee Benefit Systems, Inc.

CRS, an Ohio-based Third Party Retirement Administration company, has been doing business since 1970. This em-ployee-owned firm services retirement plans of clients nation-wide. CRS works with a wide array of clients in different busi-ness organizations and industries ranging from small closely-held businesses to big corporations.

CRS is an independent fee-for-service firm that does not sell investments but has built strong relationships with selected financial advisors and investment companies in order to be able to offer clients a solid and resourceful network that takes care of all aspects of a company’s retirement plan. The result has been long-lasting, successful relationships.

CRS has been a DATAIR customer for over 20 years. “The Windows version of DATAIR has been a pleasant and a pro-ductive transition from the older DOS version for CRS. The program is user-friendly, and DATAIR also provides a won-derful support staff that is always there to take care of any questions or concerns we might have.”

Kaezad Setna, President of CRS with some of his associates www.crs401k.com

DC/401(k) Defined Contribution System For Proposals, Administration & Testing

ADMINISTRATION ♦ Recordkeeping for Balance Forward and Allocated accounts ♦ Unlimited fund and source definitions COMPLIANCE TESTING ♦ Eligibility, Top Heavy and limits monitoring ♦ 401(k) and 401(m) tests ♦ 410(b) and 401(a)(4) tests ♦ 403(b) Special Catch-up limits

PROPOSALS ♦ Cost/benefit analyses of alternative plan designs ♦ Calculates employer allocated and matching contributions for

each participant ♦ Side-by-side plan comparisons with graphical representations SUPPORTED PLAN TYPES ♦ Cross-tested, New Comparability Profit Sharing Plans ♦ 401(k) (including Safe Harbor and Roth) ♦ 403(b), ESOP, and Nonqualified Plans

CONTACT DATAIR

(888)328-2474

[email protected]

Sun Mon Tue Wed Thu Fri Sat 1

NEW YEAR’S DAY DATAIR Closed

2

3 4 5 6 7 8 9

10 11 12 13 14 15 Quarterly DB contributions.

16

17 18 DR. MARTIN LUTHER KING, JR. DAY

19 20 L.A. Benefits Conference

21 L.A. Benefits Conference

22 23

24 25 26 27 28 29 30

31 Cycle D submission (EGTRRA IDPs).

January 2010

Federal Bank Holidays and DATAIR closings are in black. Compliance dates are in blue. Conference dates are in red. Note that compliance dates are based on calendar plan years.

AIM has been providing Cafeteria and Defined Contribution Plan services since 1989. From its offices in Louisville, Ken-tucky, AIM’s consultants, administrators and IT staff are geared to respond quickly to the needs of its regional clients. AIM serves clients in different business of all sizes

AIM is a fee-for-service Third Party Administrator that does not sell investments, but provides all aspects of TPA service: Administration, Government Reporting and Plan Documents. They strive to “provide accurate and worry-free administration of both Cafeteria and Pension Plans at a reasonable cost.”

AIM has been a DATAIR customer since its inception. “AIM has developed a rapport with several DATAIR staff members who listen to their questions and concerns, which enables us to better service our plans and answer client questions. AIM has even been known to offer a suggestion or two that were added to the program to make it run even better.”

Vangie Smith, President of AIM with some of her associates www.aimadministrator.com

Retirement Plan Document System For Prototype and Volume Submitter Plans

Choose your plan types ♦ 401(k) ♦ Profit Sharing ♦ Money Purchase ♦ Target Benefit ♦ 403(b) ♦ Defined Benefit ♦ Cash Balance Pension

Choose your Document types ♦ Volume Submitter Plans

(IDP Format or Adoption Agreement Format),

♦ Standardized & Nonstandardized Proto-types (Long Format or Short Format)

Choose your Document Sponsor Re-register our documents in your company’s name or let DATAIR be you document sponsor.

A Complete Package RDS includes Summary Plan Descrip-tions (SPDs), amendments, employee forms and notices, board resolutions and government filing forms.

CONTACT DATAIR

(888)328-2474

[email protected]


1099-Rs to employees & beneficiaries. Form 945, if payment due.

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3 4 5 6

7 8 9 10 Form 945, if no payment due.

11 12 13

14 15 PRESIDENTS’ DAY

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21 22 23 24 25 26 27

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February 2010

Joseph & Turner, a husband-and-wife team of consulting ac-tuaries based in New York City, have been providing pension support services to employers and to other Third Party Ad-ministrators since its founding in 1991. Joseph & Turner’s mission is to serve small to mid-sized employers, including sole proprietors who “are often underserved by larger retire-ment plan service providers.”

Joseph & Turner offers Actuarial Services, Consulting Ser-vices and Employee Communications and works with employ-ers to determine the plan design and funding arrangement that makes the most sense to the business. Eugene and Martella are active volunteers with the American Society of Pension Professionals & Actuaries (ASPPA).

Joseph & Turner have been DATAIR customers since 1996. “For the small plan practitioner, there is no comparison, as to the cost savings achieved, when you compare the DATAIR Pension and Valuation System with other software vendors.” Eugene Joseph, EA, MSPA and Martella Turner-Joseph, EA, MSPA

www.joseph-turner.net

Defined Benefit System For Proposals, Administration & Testing

ADMINISTRATION - WITH PPA PENSION FUNDING RULES ♦ Yield Curve with option to discount payments annually or

monthly ♦ Funding Target and Target Normal Cost utilizing seg-

ment rates or full yield curve ♦ Automatic segment rate and yield curve look-ups ♦ At-risk calculations for 404(o) maximum contribution ♦ Section 430 minimum and 404(o) maximum contributions ♦ Probability of optional forms of payment for funding ♦ Funding Target Attainment Percentages (FTAP and AF-

TAP) and all related certifications and notices

PROPOSALS ♦ Cost/benefit analyses of alternative plan designs. ♦ Side-by-side plan comparisons ♦ Many benefit formulas including Cash Balance Plans

COMPLIANCE TESTING ♦ 410(b), 401(a)(4), 401(a)(26)

REPORTING ♦ Valuation Reports ♦ AFTAP certification letter and participant notices ♦ Participant statements ♦ Schedule MB/SB reports

CONTACT DATAIR

(888)328-2474

[email protected]


1099-R and 1096 IRS Paper Filing due.

PBGC estimated premium: Form 1-ES.

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3 4 5 6

7 8 9 10 11 12 13

14 ASPPA 401(k) Summit (Orlando)

15 ASPPA 401(k) Summit (Orlando)

16 ASPPA 401(k) Summit Orlando)

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18 19 20

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28 29 30 PASSOVER

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March 2010

31 — End of 90-day run-out (§125). SPDs for 1/1 entry participants. 1099-R electronic IRS filing. Excise tax: late 2008 ADP/ACP correction. PPA AFTAP Certification due.

15 — Return Excess Contribution to HCEs. End of 2½ month Grace Period (§125). Corporate tax filing or extension. Application for waiver of Minimum Funding.

Dennis Povloski owns DF Pensions, Inc. of Jacksonville Beach, Flor-ida. DF Pensions specializes in the design and administration of plans for closely-held businesses, including sole proprietors and partnerships. To serve this market, DF Pensions designs DB and DC plans or a combination of the two that maximize benefits to key employees while controlling over-all plan costs. DF Pensions primarily serves plan sponsors, but it also provides ac-tuarial services for professional partners. These are other TPAs that do not have an actuary or DB administrator on staff but would like to expand their services to their clients. “When I priced several different software vendors, I found that DATAIR provided the most comprehensive software suite at the most reasonable rate. The systems are very intuitive and easy to navigate, and when I do come across an issue, customer support is always available….Being a DATAIR client also gives me access to their message boards. Users post questions about the software or pension issues. Other users and the customer support team re-spond.”

Dennis Povloski, QPA, QKA, QPFC, President www.dfpensions.com

Pension Reporter System Government Forms Reporting

CHOOSE JUST THE MODULES YOU NEED ♦ EFAST2 approved 5500 series forms, schedules &

SARs plus e-filed PBGC forms ♦ 5300 series forms and schedules ♦ 1099R forms (paper and e-filed) ♦ FAS 158 Audit Letter, worksheets and schedules LINKS WITH OTHER DATAIR SYSTEMS FOR SPEED AND ACCURACY ♦ DC and DB Administration ♦ Document System ♦ Cafeteria System

CONVENIENCE AND SECURITY ♦ Real-time error messages ♦ Instant calculations ♦ Built-in government instructions ♦ Knowledgeable support staff ♦ Automatic archiving of past years’ information

and forms for instant retrieval ♦ AutoSave to protect from system crashes

CONTACT DATAIR

(888)328-2474

[email protected]


401(a)(9) RMD (70½) Initial payment for those starting.

2 DATAIR closed 12:00 p.m.

3

4 EASTER SUNDAY

5 6 7 8 9 10

11 Enrolled Actuaries Conference (Washington, DC)




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18 19 20 21 22 23 24

25 26 27 28 29 30

April 2010

30 — Deadline for EGTRRA restatement and for filing 5307 for preapproved DCPlans. 2009 PBGC premium due for small DB plans. 2009 PBGC amended VRP premium reconciliation for large and mid-sized plans. 2010 PBGC estimated reconciliation of flat rate premiums for large plans.

15 — Quarterly DB contributions. Return 402(g) Excess Deferrals. Tax filing or extension for Individuals, Sole Proprietors, and Partnerships.

For more than ten years, Blazek & Gebhardt Retirement Services has been providing design, administrative, actuarial and document services for qualified and non-qualified plans sponsored by employ-ers primarily located in the Baltimore-Washington corridor. Blazek & Gebhardt also provides actuarial services for traditional DB and Cash Balance plans to TPA firms around the country, many of whom use DATAIR systems. This enables seamless support and timely, cost-effective service. Blazek & Gebhard began using DATAIR’s DB System in 1999, later adding Pension Reporter and Plan Document systems. “Several system features have contributed to Blazek & Gebhardt’s progress and success: Pension System formula flexibility and ease-of-use; Pension Reporter’s large array of forms and smooth data transfer from the Pension System; and the Document System’s plan provision versatility and variety of helpful administrative forms.” Charles J. Blazek III, MAAA, MSPA, EA,

Josesph W. Gebhardt, EA, MAAA and their staff (410) 561-3600

Participant Termination Calculation System For Employee and Plan Terminations

CALCULATE AND REPORT RETIREMENT PLAN PAYOUTS and alternative forms of benefit due to:

♦ Participant Terminations and Retirement

♦ Required Minimum Distributions — includes term certain annuities with COLA to lessen impact of 401(a)(9) RMD distributions.

♦ PBGC Standard Plan Terminations

REPORTS, STATEMENTS, AND ELECTION FORMS ♦ Relative Value Reporting ♦ Alternative Forms of Benefit ♦ PBGC-required Benefits Notice ♦ PPA’06 417(e) Segment Rates

Updated for Final Treasury Regulations 1.401(a)(9) and 1.417(a)(3) and Pension Protection Act of 2006.

CONTACT DATAIR

(888)328-2474

[email protected]


2 NIPA Annual Forum & Expo (Las Vegas)




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9 10 11 12 13 14 15

16 17 18 19 20 21 22

23 24 25 26 27 28 29

30 31 MEMORIAL DAY DATAIR closed

May 2010

Founded in 1991, Hunter Benefits now administers over 600 DC and DB plans from its offices in Illinois and Colorado. Cafeteria Plans are administered from Hunter Benefit’s Washington State office. As an independent Third Party Administrator, Hunter Benefits is able to coordinate with a wide variety of funding methods and pro-viders. In addition to plan design, document drafting, administra-tion and communication services, Hunter Benefits helps its clients with mergers, acquisitions and plan terminations. Hunter Benefit has used DATAIR software since 1995 and Chris-topher has been active in helping DATAIR develop and enhance the FlexPlus System. "FlexPlus provides us with the right balance of sophistication and ease-of-use for our client base."

Christopher Tipper, flanked by Denver office staff: Kim and Valerie www.hunterbenefits.com

FlexPlus Cafeteria System For Proposals, Administration & Testing

ADMINISTRATION ♦ Tracks contributions for §125, FSA, DCAP, HRA, HSA and

§132(f) Transportation Benefits. ♦ Determines highly compensated/key status and performs all

compliance tests ♦ Performs duplicate claims checking and adjudicates claims

for run-off and grace periods ♦ Provides control of check writing through flexible schedul-

ing and offers both global and client specific checkbooks ♦ Includes list billing and payment of multiple benefit provid-

ers’ premiums.

PROPOSALS ♦ Demonstrates the advantages of a Cafeteria plan to both the

employer and the plan participants including federal, state and FICA tax savings.

REPORTING ♦ Periodic Status Reports ♦ Check stub transaction and account balance reports ♦ E-mail participant reports

CONTACT DATAIR

(888)328-2474

[email protected]

Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5

6 7 8 9 10 ACOPA Advanced Actuarial Conference

11 ACOPA Advanced Actuarial Conference

12

13 14 15 16 ASPPA Great Lakes Benefits Conference (Chicago)

17 ASPPA Great Lakes Benefits Conference (Chicago)

18 19

20 21 22 23 24 25 26

27 28 29

June 2010

30 — Plan Funding Notice deadline for large and mid-sized DB plans. Deadline for corrective distributions for failed ADP/ACP test without 10% penalty for EACA.

Allied Consultants, Inc. is a Third Party Administrator established in 1988 by its President, Nelson Yeung. Located in San Dimas, Cali-fornia, Allied Consultants specializes in the design, installation and administration of qualified retirement plans (both DC and DB) plus Cafeteria Plans. Allied Consultants does not engage in providing investment products or advice to clients. With a staff of 25 consultants and administra-tors, Allied Consultants provides administration, document, and gov-ernment reporting services to more than 1,200 plans in California and other states. Its clients include corporations, partnerships, non-profit organizations and self-employed individuals. A DATAIR customer since 1991, Allied Consultants now licenses eight DATAIR systems and relies on DATAIR’s support staff for speedy solutions to software issues as well as plan design, admini-stration and actuarial questions.

Nelson Yeung, President and his associates (410) 561-3600

Cafeteria Plan Document System For Designing Flex, HSA and HRA Plans

GENERATE DOCUMENTS, SPDS, FORMS, NOTICES AND MORE

♦ Premium Only (POP) Plans ♦ Full-Flex with FSA and DCAP accounts ♦ Health Savings Accounts (HSA)

♦ Health Reimbursement Accounts (HRA)

CONTROL DOCUMENT APPEARANCE AND FORMAT ♦ Modify text, font, etc.

♦ Print or save in .rtf format for word processing

♦ Save in .pdf format for easy e-mailing and archiving

CONTACT DATAIR

(888)328-2474

[email protected]

Sun Mon Tue Wed Thu Fri Sat 1 2 3

4 INDEPENDENCE DAY

5 DATAIR Closed

6 7 8 9 10

11 12 ASPPA’s Northeast Area Benefits Conference (Boston)

13 ASPPA’s Northeast Area Benefits Conference (New York City)

14 15 Quarterly DB Contributions.

16 17

18 ASPPA Western Benefits Conference (Los Angeles)



21 22 23 24

25 26 27 28 Deadline for sending Summary of Material Modification (SMM).

29 30 Plan Funding Notice due for small DB plans.

31

July 2010

Organized 30 years ago by a former NASA mathematician, Inte-grated Pension Design’s credo is, "While Pensions can be as com-plex as Rocket Science, you don't need to be a Rocket Scientist to understand them." From its office on Long Island, New York, Inte-grated Pension Design provides full service administration and con-sulting to sponsors of DC and DB plans throughout the country. Their niche is custom design of sophisticated DB (including Cash Balance) and DC combo plans for anywhere between 4 to 200 lives. Cost control and optimal plan design is achieved through an emphasis on client education and communication. Integrated Pension Design began using DATAIR in 2004. “We like to think of ourselves as finely-trained musicians and our edge is the instrument we play - DATAIR! It allows us to utilize our ca-pabilities to their fullest potential. And by DATAIR we mean their support staff as much as the software.” Joe Cimino, Stan Lipton and Crizelda Robes

www.intpen.com

FAS 158 Reporter for FAS 132/158 Compliance

FAS 158 SYSTEM STATEMENTS, REPORTS & WORKSHEETS ♦ Response to a Standard Pension Audit Confirmation Letter ♦ Worksheets 1 through 4

Determination of Net Periodic Benefit Cost Disclosure of Net Periodic Benefit Cost Funded Status and Reconciliation of Benefit Obligation

and Plan Assets

♦ Schedules A through F Amortization of Transition Amount Amortization of Prior Service Cost (various) Amortization of gain or loss Projection of End-of-Year PBO or ABO Accrued or Prepaid Pension Expense Asset (Gain) or Loss

CONTACT DATAIR

(888)328-2474

[email protected]

Sun Mon Tue Wed Thu Fri Sat 1 2

Form 5500/5558 Filing. Excise Tax due for prohibited transactions (Form 5330).

3 4 5 6 7

8 9 10 11 12 13 ACOPA Actuarial Symposium

14 ACOPA Actuarial Symposium

15 16 17 18 19 20 21

22 23 24 ICPAS Midwest Accounting & Finance Showcase (Rosemont, IL)

25 ICPAS Midwest Accounting & Finance Showcase (Rosemont, IL)

26 27 28

29 30 31

August 2010

The Retirement Plan Consulting and Administration staff of Fox-Everett, Inc.

www.foxeverett.com

FlexPlus System Options For added payment choices

MAGNETIC IMAGE CHARACTER RECOGNITION (MICR)

Load “safety paper” into your laser jet printer, add a special toner cartridge, and this option will create customized reim-bursement checks with the magnetic coding that banks recog-nize. Avoids the inconvenience of continually changing pre-printed check stock for each client.

AUTOMATED CLEARING HOUSE (ACH) This option will generate ACH transactions to create and transmit reimbursements directly into the partici-pant’s bank account. A paper receipt with transaction statement or account status may be printed as well.

Fox-Everett, Inc. has built a reputation for providing superior “client-focused” service since its founding in 1945 by Carl Fox and R. B. Everett. Fox-Everett is the largest independently-owned insurance agency in Mississippi. Fox-Everett’s retirement plan consulting and admini-stration services team administers plans customized for clients that include, but are not limited to, tradi-tional DC and DB plans, safe harbor 401(k)s, New Comparability, ESOPS, plus 403(b) and 457 plans. DATAIR’s software has been in use at Fox-Everett since 1988. Fox-Everett has been able to take ad-vantage of the system integration between DATAIR’s administration, government reporting, and plan docu-ment systems for retirement and cafeteria plans.

CONTACT DATAIR

(888)328-2474

[email protected]

Sun Mon Tue Wed Thu Fri Sat 1 2 3 4

5 6 LABOR DAY DATAIR closed

7 8 9 ROSH HASHANAH

10 EID

11

12 13 14 15 Form 5500, if on corporate extension. Minimum Funding Contribution.

16 17 18 YOM KIPPUR

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26 27 28 29

September 2010

30 — SAR distributed (if 5500 not extended). Final deadline: PPA AFTAP Certification. Notice for non-PBGC DB plans to waive audit (if 5500 not extended).

Some of the team members at Stan A. Kinoshita & Associates

www.sakinoshita.com

DB & DC Systems Report Writer option For customized reports and statements

Stan A. Kinoshita & Associates, Inc. of Hilo, Hawaii was founded in 1972. Although the firm, which has fourteen employees, is an insurance agency, it also establishes and administers all types of qualified retirement plans in Hawaii and California. Annual administration fees are based on the type of plan and number of plan participants. The firm does not invest plan assets, make investment decisions, or give invest-ment advice. These responsibilities are usually left to the plan Trustee, or investment counselor. “For the past 20 years, DATAIR has been the first and only company providing the retirement support software for our firm. We are extremely happy with the technical support and customer service they provide us. “

The DB and DC Administration Systems offer consid-erable flexibility in the appearance and content of their standard reports and participant statements. Data im-port and export and features such as color, borders and scanned logos are all part of the basic systems. How-ever, for those who need further customization, the Report Writer Program is now available.

REPORT WRITER FEATURES: ♦ Modify DATAIR-created templates or create your own reports ♦ Use reports only available to Report Writer licensees includ-

ing: Integrated Contribution Report, and Plan Document Ap-pendix A for New Comparability plans.

♦ Apply mathematical and conditional functions. DATAIR provides support for systems questions and minor report changes. Major projects are quoted separately.

CONTACT DATAIR

(888)328-2474

[email protected]


3 4 5 6 7 8 9

10 11 COLUMBUS DAY

12 13 14 15

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17 ASPPA Annual Conference (Washington, DC)




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24 25 26 27 28 29 30

31

October 2010

15—Final deadline for 5500s. Final contributions (non-corporations). Quarterly DB contributions. 2009 410(b) failure amendment. 2010 PBGC premiums: flat and variable rate for mid-sized plans; variable for large plans.

The professional staff of RPS webpensionplans.com

1099R Service Bureau a time-saving service from DATAIR

Retirement Plan Specialists, Inc. (RPS) of Oviedo, Florida provides administrative, actuarial, and consulting services for pension and profit sharing plans to corporations, part-nerships, and sole proprietorships of all sizes. Programs are individually tailored to suit the unique objectives of their clients in the most cost-effective and efficient manner and are continually reviewed for changing profit pictures and shifting goals.

In addition to being a long-time licensee of many of DATAIR’s systems, RPS has signed up to use DATAIR’s 1099R Service Bureau “that eliminates us from generating & mailing hundreds of these forms each year. This frees up valuable time to devote to our clients and their re-quests for contribution calculations.”

January is a hectic month for plan service providers, and 1099Rs play a major role. Would having an outside firm print, mail, and electroni-cally file your 1099Rs relieve you of some of that burden? If so, the DATAIR 1099R Service Bureau is the answer! Let DATAIR free you from ordering and stocking special paper and envelopes; printing, folding and stuffing envelopes; and sealing, stamp-ing, and mailing the forms. And, you can skip having to manually transmit the files to the IRS, verifying the filing status, and printing the red IRS copy of the forms. How does it work? Just enter your 1099R data in DATAIR’s Pension Reporter as you normally do. Then, with a press of a button, send the data to DATAIR for processing. Use of the 1099R Service Bureau requires licensing the 1099R module of the Pension Reporter System.

CONTACT DATAIR

(888)328-2474

[email protected]

Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6

7 8 9 10 11 VETERANS’ DAY

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21 22 23 24 25 THANKSGIVING DATAIR Closed

26 DATAIR Closed

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28 29 30 2009 Summary Annual Report provided to participants.

November 2010

Gary Zurek, President and the TSC team www.tsc401k.com

Founded in 1966, and headquartered in Edina, Minnesota, TSC is the largest independent retirement plan administration firm in the Upper Midwest. TSC’s team of attorneys, invest-ment advisors, design consultants, and administrators are trusted by thousands of qualified plan sponsors throughout the United States. TSC services range from consulting on plan design and invest-ment options to document drafting, government reporting and on-going administration of retirement plans including tailored DB and DC plans, Cash Balance plans, ESOPS and owner-only “EZ-k plans.” “TSC has used DATAIR’s systems for more than 20 years for thousands of its clients. Specifically, we have found their... compliance software very easy to use, easy to train new staff and extremely efficient. All very important characteristics in a business with tight margins.”

CONTACT DATAIR

(888)328-2474

[email protected]

Employee Benefit Systems, Inc.

DATAIR MISSION STATEMENT We pledge to provide our customers with outstanding support as well as current, reliable and efficient software tools to survive the ever-changing environment of today’s Pension and Cafeteria benefits in-dustries. We will never forget that our strength is built upon nurturing solid professional relationships with our customers, vendors and colleagues. DATAIR will strive to strengthen our network of communi-cations and mutual support among all of our customers. We will remain a price leader in our industry but always maintain our dedication to provide high quality software and excellent customer support.


HANUKKAH 2

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19 20 21 22 23 24 DATAIR Closed

25 CHRISTMAS DAY

26 27 28 29 30 31

December 2010

31— Deadline for adoption of Form 8905 by Cycle E IDP plan sponsors in order to indicate intent to adopt a Pre-approved plan. Return of 2009 Excess Contributions with 10% penalty. Alternative notice for DB statements. RMD distributions. Deadline for HEART amendments.

1 — 2011 Safe Harbor notice and 2010 Supplemental Safe Harbor notice. Annual qualified default investment alternative (QDIA) notice. Annual automatic contribution arrangement notice.

15— SAR distributed (if 5500 extension). Notice for non-PBGC DB Plans electing audit waiver (5500 extended).

Sun Mon Tue Wed Thu Fri Sat

1 New Year’s Day

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30 31

January 2011


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February 2011

1967 - 2010

735 N. Cass Ave. Westmont, IL 60559