RETIREMENT BENEFIT CONSULTANTS Plan Consultation Proposals Creative Plan Design Plan Documents and Amendments Plan Communication and Implementation Plan Administration Actuarial Services including PBGC Filing Contribution Calculation Compliance DFVC Filing Loans / Hardship Withdrawal / Terminations Year-End IRS Filing Requirements 1099R Generation and Reporting Assisance with IRS and DOL Communication     FULL DISCLOSURE AND FEE TRANSPARANCY Sub-TA Fees and any other fees received from investment firms will be reimbursed to the Plan Sponsor or used to offset plan expenses. Millennium's policy is to charge for eligible participants with account balances.