ShareBuilder 401k Costco Member Pricing

PLAN4ONE (owner-operated)

Assets	One-time setup	Monthly Admin (per participant)	Participant Asset Management Fee**
$0 - $249,999	$135	$14.25	0.75%
$249,999 - $999,999	No charge	No charge	0.75%
$1M - $1.9M	No charge	No charge	0.65%
$2M - $4.9M	No charge	No charge	0.55%
$5M+	No charge	No charge	0.45%

PLAN4TEN (2–10 employees Safe Harbor)

Assets	One-time setup*	Monthly Admin (employees) 1-4 5-10	Participant Asset Management Fee**
$0 - $999,999	$390	$71.15 $90.00	0.75%
$1M - $1.9M	$338	$45.00 $54.00	0.65%
$2M - $4.9M	$225	$22.50 $27.00	0.55%
$5M+	No charge	No charge No charge	0.45%

PLAN4MOST (2+ employees)

Assets	One-time setup*	Monthly Admin (participants) 1-15 16-50 51-250	Participant Asset Management Fee**
$0 - $999,999	$790	$95.00 $142.50 $190.00	0.75%
$1M - $1.9M	$675	$58.50 $90.00 $117.00	0.65%
$2M - $4.9M	$450	$29.25 $45.00 $63.00	0.55%
$5M+	No charge	No charge No charge No charge	0.45%

PLAN4ONE (owner-operated)

Assets	One-time setup	Monthly Admin (per participant)	Participant Asset Management Fee**
$0 - $249,999	$125	$13.50	0.75%
$250,000 - $999,999	No charge	No charge	0.75%
$1M - $1.9M	No charge	No charge	0.65%
$2M - $4.9M	No charge	No charge	0.55%
$5M+	No charge	No charge	0.45%

PLAN4TEN (2–10 employees Safe Harbor)

Assets	One-time setup*	Monthly Admin (employees) 1-4 5-10	Participant Asset Management Fee**
$0 - $999,999	$375	$67.50 $85.00	0.75%
$1M - $1.9M	$300	$36.00 $48.00	0.65%
$2M - $4.9M	$200	$18.00 $24.00	0.55%
$5M+	No charge	No charge No charge	0.45%

PLAN4MOST (2+ employees)

Assets	One-time setup*	Monthly Admin (participants) 1-15 16-50 51-250	Participant Asset Management Fee**
$0 - $999,999	$760	$90.00 $135.00 $180.00	0.75%
$1M - $1.9M	$600	$52.00 $80.00 $104.00	0.65%
$2M - $4.9M	$400	$26.00 $40.00 $56.00	0.55%
$5M+	No charge	No charge No charge No charge	0.45%

How Automatic Price Discounts Work
ShareBuilder 401k wants to ensure your plan always delivers great value not only in features and services, but also in price. As your company’s total plan assets exceed a pricing milestone shown above for a calendar quarter (based on an average of the daily balance), we automatically lower your administration and asset management fee for the next quarter and on-going. The reverse is also true. If for some reason employees, markets, or other events drop your average asset balance for your company’s plan below your current level, your administration and asset fee are adjusted up for the next quarter. All pricing is on a go-forward basis and is not retroactive.

These fees are applied to each person who participates in your company’s ShareBuilder 401k plan:

• Our asset management fee is charged quarterly and amounts to 0.45% – 0.75% of a participant’s assets per year.
• Our portfolios’ average investment expense ratio is 0.20%.

	PLAN4ONE owner-operated	PLAN4TEN 2–10 employees Safe Harbor	PLAN4MOST 2+ employees
Participant Costs
The benefit paid to a plan participant.Distributions / Withdrawls	$50/event	$50/event	$50/event
Loans	$75/loan	$75/loan	$75/loan
Required minimum distribtion	$100	$100	$100
Plan Sponsor Costs
In the event of an Automatic Clearing House (ACH) circumstance that results in a failed transaction. The ACH system is used to transfer plan contributions and administrative fees electronically from the bank account provided. Automated Clearing House (ACH) notice of change due to client error or non-sufficient funds	$50	$50	$50
A letter issued by the IRS indicating that a retirement plan meets the form requirements for qualification. PAi utilizes a prototype document which has already been pre-approved by the IRS.Determination letter filing	$500	$500	$500
IRS submission fee for the determination letter	$1,000	$1,000	$1,000
An audit is an IRS examination of an individual or corporation’s tax return, to verify its accuracy. If an audit is requested by the Department of Labor (DOL) or the Internal Revenue Service (IRS), this fee is associated with the assistance required by PAi.DOL or IRS audits	$600 base, plus $100/hour over 5 hours	$600 base, plus $100/hour over 5 hours	$600 base, plus $100/hour over 5 hours
Additional fees would apply for requests that are not part of our standard services. We would communicate an estimate of the amount of the fee before we would initiate the activity. Custom requests and extraordinary services	$75/hour	$75/hour	$75/hour
Fee applies when the previously approved Form 5500 has already been filed with the Employee Benefits Security Administration (EBSA) and changes are necessary for correction. Amended Form 5500	$100	$100	$100
If the granting of additional time is necessary in filing of the Form 5500. Federal filing extension	$100	$100	$100
Client notices errant information reported on the Form 5500 prior to filing with the EBSA (caused by misinformation provided to PAi) or wants an additional copy for records.Federal filing correction / reprint (Form 5500)	$25/$35 overnight	$25/$35 overnight	$25/$35 overnight
A change in the terms to the Plan Document detailing the provisions of the plan (participation requirements, vesting, payment options, loan options, etc.)Plan amendment	$100 unless otherwise noted	$100 unless otherwise noted	$100 unless otherwise noted
Roth plan amendment	$200	$200	$200
The movement of one product to another.Plan migrations	to PLAN4TEN: $250 to PLAN4MOST: $250	to PLAN4MOST: $250 to PLAN4ONE: $400	to PLAN4ONE: $400 to PLAN4TEN: $400
All of the work that is necessary for when a plan is permanently discontinued.Plan terminations	$125	$600 base, plus $50/participant	$600 base, plus $50/participant
All of the work that is necessary to transfer a 401(k) plan from the existing provider to a new 401(k) provider.Plan transfers	$75/hour	$500	$500
Plan As retirement plan regulations change, the IRS will mandate restatements when the importance and number of these addendums become significant. These typically have occurred every 5 - 10 years. A 401k Plan restatement is the process where PAi, or any third party administrator, revises all Plan documents to incorporate all new IRS regulatory additions of retirement plans. Restatement required by IRS due to regulation changes (infrequent)	Fee will vary based upon requirements mandated by the IRS. The last restatement price was $100.	Fee will vary based upon requirements mandated by the IRS. The last restatement price was $400.	Fee will vary based upon requirements mandated by the IRS. The last restatement price was $400.
In the event of death, disability or retirement of an employee, this fee is paid by the Employer. All other forms of distribution are paid by the employee.Distribution Benefits for death, disability or retirement	$50	$50	$50

Our selections are index-based investments called Exchange-Traded Funds (ETFs). These market-efficient products offer low expense ratios and diversification. In our 401(k)s, you can purchase and trade ETFs with no transaction fees!

The following chart illustrates annual expense ratios on our ETF selections:

Equity Funds

Symbol	Fund	Category	Exp. Ratio
SPY	SPDRs	Large Blend	0.10%
IWF	iShares Russell 1000 Growth Index	Large Growth	0.20%
QQQQ	NASDAQ 100 Trust Shares	Large Growth	0.20%
DIA	DIAMONDS Trust, Series 1	Large Value	0.16%
IWD	iShares Russell 1000 Value Index	Large Value	0.20%
MDY	MidCap SPDRs	Mid-Cap Blend	0.25%
DVY	iShares Dow Jones Select Dividend Index	Mid-Cap Value	0.40%
IWM	iShares Russell 2000 Index	Small Blend	0.20%

Fixed Income Funds

Symbol	Fund	Category	Exp. Ratio
IEF	iShares Barclays 7–10 Year Treasury	Intermediate-Term Government Bond	0.15%
AGG	iShares Barclays Aggregate Bond	Intermediate-Term Bond	0.20%
TIP	iShares Barclays TIPS Bond	Inflation Protected Bonds	0.20%
SHY	iShares Barclays 1–3 Year Treasury	Short-Term Government Bond	0.15%

Specialty Funds

Symbol	Fund	Category	Exp. Ratio
ICF	iShares Cohen & Steers Realty Majors	Specialty — Real Estate	0.35%
EEM	iShares MSCI Emerging Markets Index	Diversified Emerging	0.72%
EFA	iShares MSCI EAFE Index Fund	Foreign Large Blend	0.34%

Stable Value Funds

Symbol	Fund	Category	Exp. Ratio
BDMXX	RBB Fund, Inc: Bedford Shares	Money Market	–

Use our 401(k) Cost Comparison worksheet to get all the facts you need. You can also see the performance numbers for the above funds.