BENEFIT SOLUTIONS, INC.

OFFICE:  (813) 605-3600

FAX: (813) 605-3677

12000 N. Dale Mabry Highway

Suite 110

Tampa, Florida 33618

PLAN ADMINISTRATION

•   Record Keeping for 401(K), Profit Sharing, 403(B) and Defined Benefit      Plans

•   Determine plan eligibility

•   Calculate annual plan contributions and allocate to participant accounts

•   Perform all required plan compliance testing and advise of any required      corrective actions to be taken.

•   Annual Reconciliation of participant accounts

•   Annual Calculation of participant vesting

•   Annual participant Certificates of Participation

•   Tax Form 5500 or 5500 EZ and all appropriate schedules

•   Summary Annual Report notices

•   Annual Asset Reconciliation