CompleWare Corporation Retirement Plan

Annual Plan Review CompleWare Corporation Retirement Plan

895 Main Street, Dubuque, IA 52001 | 800.548.2995 | americantrustretirement.com

Our Service Promise

Improve your plan’s average age adjustment score by 10% each year 1 .

Our retirement readiness solution: ATBlueprint ®

A Powerful Process The ATBlueprint tracks a participant’s progress to retirement. It is designed to:

• Define the relationship between a participant’s current and future income needs • Use monthly returns in future progress projections and cost of living adjustments based on residency • Suggest ways to increase the retirement balance

• Offer relevant ways to improve outcomes • Project a beneficiary’s monthly benefits • Estimate annual costs of long term-care insurance

Help your participants reach goals: ATBlueprint ® Customization Reach Retirement Goals with Confidence Customizing the ATBlueprint helps you and your employees to be better prepared and feel more confident in reaching your retirement goals. Participants in the plan can accomplish this by creating and/or customizing their ATBlueprint by using specific measurements, including compensation, savings rates, and more. Additional information from other retirement accounts can also be incorporated.

0:26

Learn more about ATBlueprint.

1 Will be market adjusted

3:02

Track results: Interactive Online Experience

Track Your Progress American Trust is proud to introduce the ATFutureBuilder Interactive Online Experience, an effective new way to educate eligible employees about the importance of enrolling in and staying engaged with their retirement plan. It guides participants through a personalized, interactive experience that provides information about their retirement plan in an easy-to-understand format. This new experience has a powerful effect on employee engagement and enrollment in retirement plans.

Silver Award of Excellence 2017 PLANSPONSOR Survey

In the $5 million to $25 million market, American Trust received nationwide high marks when our plan sponsors answered the following question: How satisfied are you with your provider? For more survey results, click here.

Fiduciary Promise

Structured to provide the full array of fiduciary services available under ERISA 2 .

Discretionary Trustee Services

Highest Level of Protection American Trust acts as a full discretionary trustee. Our services limit your fiduciary liability and litigation risk.

• Serve as contracted and authorized discretionary trustee in the plan document • Ensure plan is operating in accordance with your plan document • Review, draft, maintain, and interpret your plan document

• Monitor contribution timing • Assist with the annual audit • Support ERISA §404(c) compliance

§3(38) Investment Management Services

Alleviate Risk and Responsibility As a §3(38) investment manager, American Trust is responsible for the selection, monitoring, and replace- ment of the plan investments. Our qualified committee oversees the investment management process by: • Defining and executing the investment policy statement • Monitoring investments daily • Performing monthly formal reviews • Providing quarterly due diligence reports • Exercising an unbiased approach by not accepting compensation from mutual fund companies • Offering low-cost investment options with institutional share class pricing

2 Legal opinion by The Wagner Law Group.

Self Trustee

Directed Trustee

Self Trustee

§3(38) Investment Services

§3(21) Services

Discretionary Trustee

Lowest

Greatest Protection

Greater

§3(16) Fiduciary Services

Day-to-Day Peace of Mind We offer §3(16) fiduciary services as an optional service. As the §3(16) plan administrator, we will assume responsibility for the day-to-day operations of the plan. This will include added monitoring processes, enhanced communications, and less responsibility on you.

Click here to read the Opinion of Counsel Summary– Discretionary Trustee Services by the Wagner Law Group.

Plan Design Promise

Provide plan design analysis and recommendations each year.

Unmatched Expertise

Customized Plan Capabilities We specialize in complex plan design, including cross-testing, a type of profit sharing plan design which allows a plan sponsor to create employee classifications and provide for different allocation rates. The non-discrimination testing methodology used in this type of plan design takes into consideration an employee’s age and compensation. Benefits include:

• Flexible employer contribution • Multiple allocation rates among employees • Potential for FICA tax savings • Increased employee retention and recruitment • Higher contributions to business owners or employees in executive roles

Cross-testing can be used as a means to restructure compensation packages to save on payroll taxes. Assuming a compensation package consists of salary and bonuses, you could choose to pay less in cash or bonuses and divert the remaining amount to the profit sharing allocation, potentially giving you FICA tax savings.

Plan Review

Extensive and detailed review of your retirement plan.

Annual Plan Review We are committed to providing you an update on the overall health of your plan each year. Our review illustrates historical and current data, including total assets, number of participants, average account balance, participation rate, and average deferral rate. It highlights, at an individual and plan level, the plan’s progress through ATBlueprint ® statistics and more!

We are dedicated to keeping our promises to service, fiduciary services, and plan design and offer recommendations to improve your plan and keep your participants on track to retirement.

Click here for a complete analysis on your plan.

Supporting Documents

Allocation Booklet Provides a detailed summary about your plan.

Plan Health Report Illustrates the plan’s ATBlueprint® and ATArchitect® progess.

Plan Summary Report A high level summary of your plan’s activity.

4 5

Plan Sponsor ATBlueprint® Illustrates at a plan level how prepared your employees are for retirement.

Fee Review Highlights the cost of your plan in an easy-to-understand format.

ATArchitect® Results Most current returns for the ATArchitect.

7 8

Due Diligence Report Overall review of investments and returns.

Model Funds versus Benchmarks and Category Averages Monthly core line-up monitor.