ABA services cover all available Retirement & Benefit Plans and include all aspects of Administration, Recordkeeping and Government compliance requirements:

Benefit Plan Services:

• Plan Analysis and Design
• Plan Installation or Takeover
• New Plan Documents, Amendments or Restatements
• Plan Administration
• Trust Fund Services and Accounting
• Participant Distribution
• Plan Termination
• Consulting Services
• Discrimination Testing
• Enrollment

ABA also provides a quarterly newsletter to keep clients abreast of legislative and administrative issues.

Administration Operations:

The following describes many of the functions that ABA
manages in administration of retirement services:

• Determine eligibility for participation, benefits, contributions, forfeitures, top heavy status, crediting of investment gains or losses, vesting and plan coverage.

• Prepare Annual Statements to Participants showing benefits and, where applicable, allocation of contributions, forfeitures, and gains or losses.

• Maintain records of all employees, including those not eligible to participate in the Plan, with respect to breaks in service, hours worked, date of birth, date of hire, marital status, beneficiary designation, and survivorship benefit obligation.

• Test plan annually to insure compliance for minimum participation requirements, ADP/ACP, compensation limit, deferral limit, deductibility limits, discrimination and coverage requirements, allocation limits and top heavy requirements.

• Calculate and prepare statement of benefits for Participants who terminate by reason of death, disability, retirement, or termination of employment.

• Prepare all required IRS and DOL forms.

• Prepare Summary Reports.

• Conduct an annual employer and/or employee meeting to explain Plan and Participant Reports.

• Provide assistance to the Employer (or Administrative Committee) in establishing administrative procedures and develop the necessary forms and systems to complete such procedures.

• Continually monitor the Plan with respect to changes in the law and advise the Employer and his attorney of any changes which are required.

• Coordinate the duties of the Trustees, Plan Administrator, Accountant, Attorney, and other advisors so as to permit trouble-free operation of the Plan.

• Calculate liquidity requirements for trust funds to assure that terminating Participants' cash needs can be met.

• Calculate amounts to be distributed to terminating employees.

  Administer Participant Loan Program

ABA will provide either the full range of services as outlined above or just individual components.