1. Keep Accurate Accounting This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com The following information is not intended to be independent legal, tax or financial advice. Please consult with your own tax advisor.

2. Keep Accurate Accounting This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com Your Strategic Affluence 401k is very simple to maintain, but the simplicity of it all can make it easy to overlook the necessity to keep good books and records for your Strategic Affluence 401k. Remember:

3. Keep Accurate Accounting This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com From a legal point of view, your Strategic Affluence 401k is a separate legal entity, and thus must be treated as such. However, depending on the activity level, the accounting can be relatively simple.

4. Keep Accurate Accounting This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com Having said that, we recommend you consider investing a tiny amount of money to have your accountant keep the books for your Strategic Affluence 401k, unless you are well equipped to handle such accounting.

5. Tax Returns For Your Strategic Affluence 401k This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com The tax return for 401k’s is called the 5500. Most Strategic Affluence 401k’s don’t need to file a tax return for many years, if ever. There are really only two circumstances in which your Strategic Affluence 401k will need to file a tax return:

6. Returns Must Be Filed If... This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com Your Strategic Affluence 401k must file a tax return if its assets exceed a valuation of $250,000.00 – or – Your Strategic Affluence 401k must file a tax return if your BUSINESS has full-time (greater than 1,000 hours per year) employees who are not owners or spouses of owners of the business.

7. Tax Returns For Your Strategic Affluence 401k This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com Like everything else where the IRS is concerned, those rules could change and may have nuances not discussed here. It’s a good idea to seek independent counsel from a licensed professional.

8. Tax Returns For Your Strategic Affluence 401k This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com Also, if your Strategic Affluence 401k invests in Real Estate, ask your tax advisor if you should file Form 990 to preserve the tax benefits of real estate in the plan…

9. Tax Returns For Your Strategic Affluence 401k This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com … since real estate generates tax deductions for depreciation and interest, even inside the plan.

10. Tax Returns For Your Strategic Affluence 401k This material is copyright © 2013 by SSEN LLC and is used under license by Strategic Affluence LLC. This presentation is not to be construed as legal or professional advice and is subject to terms and conditions posted at http://www.StrategicAffluence.com NOT filing a Form 990 in this case could cause your plan to lose those tax attributes that could be used to offset potential income tax, which will be covered in a later training.