ERISA Requirements for Your 403(b) Plan Each year, sponsors of ERISA 403(b) plans such as yours must comply with a number of reporting and disclosure rules. Our "Plan Sponsor Checklist for ERISA 403(b) Plans" summarizes these and other key compliance requirements for ERISA 403(b) plans. As your plan administrator, PlanConnect® handles many of the compliance responsibilities for your plan. Depending on your plan's design and your service agreement with us, this includes preparing your plan's annual Form 5500 and/or running the Actual Contribution Percentage (ACP) Nondiscrimination Test1. You will soon receive an email from us outlining the data we need for this year's Form 5500 and ACP1 test. We urge you to respond to this request as soon as possible to ensure that we have enough time to review and process the data. In the meantime, please contact your Relationship Manager if you have questions regarding your plan's reporting and disclosure requirements. Visit our ConnectNow page for more information on these and other topics. We look forward to working with you and your employees in the coming year. Meanwhile, please contact your Plan Relationship Manager if you have questions regarding any of the items covered above. Sincerely, Brayton Wicks President

¹ ACP Testing is only required if your 403(b) ERISA plan meets certain conditions. This includes employer matching contributions when Highly Compensated Employees ($120,000.00 in 2015) are participating in the 403(b) plan and your plan is not using a Safe Harbor matching contribution formula.

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