| • | Audits of Qualified Pension and Welfare Plans |
| • | Preparation of Form 5500s |
| • | Due Diligence on Plan Mergers & Acquisitions |
| • | Submission of retirement plans under the IRS Employee Plans Compliance Resolution System |
| • | Submission of retirement plans under the Department of Labor Voluntary Fiduciary Correction Program and the Delinquent Filer Voluntary Compliance Program |
| • | Responding to IRS and Department of Labor inquiries regarding reporting and disclosure requirements |
| • | Preparation of Summary Annual Reports and Summary Plan Descriptions. |
| • | Plan design consulting |
| • | Diagnostic reviews of ERISA plans |
| • | FAS 157 compliance |