1. “Creating Ongoing Successful Retirement Plan Experiences For Employers And Employees” ©401(k) Advisors 2006. Securities offered through Financial Telesis, Inc. Investment Advisory Services offered through 401(k) Advisors. Financial Telesis is not affiliated with 401(k) Advisors. Overview of Services presented by: David G. Burgelin dburgelin@costelloandsons.com

2. Passion Protection Performance 401k-1005 2 Successful Retirement Plan Experiences! Exceptional Service Provider Costello & Sons 401(k) Consulting Services Client and Participant Outcomes Protected Fiduciaries High-touch Investment Education/Advice delivering a roadmap to retirement Independent Investment Due Diligence to enhance investment opportunities Documented monitoring of ERISA Compliance Guidelines Prepared Participants Independent Benchmarking Analysis balancing costs, services & investment opportunities Top-Tier Investment Opportunities CSI 401(k) Advisors Business Model

3. > SERVICES: Provider Search & Benchmarkings A successful retirement plan has a high participation and salary deferral rates that place participants on track in meeting their retirement goals, and offers the tools and advisory support to easily manage and maintain accounts. CSI 401(k) Advisors completes a thorough market analysis of vendors and investments platforms, offering guidance and support throughout the process.

4. Passion Protection Performance 401k-1005 4 > SEARCH & BENCHMARKINGS Program Methodology Number of Factors in RFP Quantitative Factors Recordkeeping → 58 Compliance Services → 17 Investment Management → 74 Total Plan Costs → 101 Technology/Participant Access → 37 Employee Communications → 46 Miscellaneous → 22 Total → 355 Analysis of Money Managers Financial Strength Demographic Compatibility Delivery System Due Diligence Site Visit Investment Management Philosophy Independent Third Party Conclusions Overall Product Excellence Qualitative Factors

5. > SERVICES: Investment Analysis Proper due diligence in consistently monitoring and evaluating plan investment options is critical to the success of your plan. CSI 401(k) Advisors provides ongoing independent investment analysis to assist with this important fiduciary responsibility.

6. Passion Protection Performance 401k-1005 6 Scorecard Weighting Our Scorecard SM ranking evaluates all available funds in approximately 14 asset classes. > INVESTMENT ANALYSIS 30% Style Factors 20% Qualitative Factors 30% Risk & Return Factors 20% Peer Group Rankings Absolute Risk/Return Information Ratio Upside/Downside Capture Style Analysis Rolling Style Analysis R-Squared Statistic Returns Information Ratio Manager Tenure Expenses Resources Statistics Strength

7. Passion Protection Performance 401k-1005 7 Independent Investment Due Diligence Clients rely on our process to: ENHANCE investment opportunities MANAGE and control risk REDUCE exposure to fiduciary liability Sample Report Excerpts > INVESTMENT ANALYSIS

8. > SERVICES: Participant Education and Advice CSI 401(k) Advisors delivers proactive consulting solutions that are comprehensive, compelling and technically proficient. Our participant- centric approach creates participants that are better informed about asset allocation and risk tolerance, and most importantly, better prepared for retirement. We want each participant to feel like they have their own financial advisor.

9. Passion Protection Performance 401k-1005 9 Service Solutions 401(k) Advisors maximizes benefits for plan participants! > EDUCATION & ADVICE Sample Memos Bi-lingual Consultants Financial Planning Group and Individual Education Meetings Employee Communication Strategies Asset Allocation and Investment Advice/Guidance

10. > SERVICES: Fiduciary Guidance CFOs, CEOs, Presidents and other fiduciaries have personal liability for assets in the company’s retirement plan. It is crucial that plan sponsors partner with an independent firm specializing in services that reduce exposure to fiduciary liability.

11. Passion Protection Performance 401k-1005 11 Investment Policy Statement  Investment Policy Statement template: Roadmap for your Investment Due Diligence process  Integrates directly into 401(k) Advisors Scorecard SM System  Documentation for DOL or IRS audit  Updated on an ongoing basis for existing, pending, and future legislative changes > FIDUCIARY GUIDANCE

12. Passion Protection Performance 401k-1005 12 Fiduciary Compliance Support  Fiduciary Plan Review evaluates plan design and compliance issues  404(c) Notice and Policy Statement template: employer and employee-level documentation and support  Fiduciary Education Program helps to establish the basis for a successful plan! Sample compliance checklist “excerpts” (above); Our complete list includes 50+ check-points > FIDUCIARY GUIDANCE

13. Passion Protection Performance 401k-1005 13 Newsletters and Employee Memos  Monthly Plan Sponsor Newsletters keep clients abreast on the latest retirement plan news, legislative updates, and industry trends  Each newsletter includes Sample Employee Memos that you can print and distribute to employees  Contributing writers and editors represent a staff of one dozen professionals with average industry tenure >10 years Sample Client Newsletter and Employee Memo > FIDUCIARY GUIDANCE

14. Closing A successful retirement plan involves having the confidence in knowing where you are, where you want to go and how to get there. CSI is committed to your plan’s success; let us help you get on track!

15. Passion Protection Performance 401k-1005 15 The Costello & Sons Difference  Our firm is driven by three core principles: Passion. Protection. Performance.  Our team is comprised of committed, experienced people who solve retirement plan issues efficiently and cost-effectively  We are a full disclosure company; all of our clients can expect complete transparency of fees  Our services: David G. Burgelin, General Securities Investment Advisor CSI 401(k) Advisors dburgelin@costelloandsons.com 1752 Lincoln Avenue San Rafael, CA 94901 415.257.2138 CA Lic. 0D40674 ENHANCE investment opportunities PROTECT fiduciaries from financial loss MINIMIZE total plan costs ENSURE plan efficiency and compliance MAXIMIZE benefits for plan participants