XYZ Company, Inc. 401(k) Plan with Two Rivers

Fiduciary Promise

Structured to provide the full array of fiduciary services available under ERISA 2 .

Discretionary Trustee Services

Highest Level of Protection As a plan sponsor, you are responsible for making decisions in the best interest of your plan participants and their beneficiaries. Two Rivers Bank & Trust and American Trust have partnered as co-trustees; together we reduce your liability with our comprehensive fiduciary services.

• Serve as contracted and authorized discretionary trustee in the plan document • Ensure plan is operating in accordance with your plan document • Review, draft, maintain, and interpret your plan document

• Monitor contribution timing • Assist with the annual audit • Support ERISA §404(c) compliance

§3(38) Investment Management Services

Alleviate Risk and Responsibility We take your protection to the next level by utilizing American Trust as an ERISA §3(38) investment manager. American Trust is responsible for the selection, monitoring, and replacement of the plan investments. Our qualified committee oversees the investment management process by: • Defining and executing the investment policy statement • Monitoring investments daily • Performing monthly formal reviews • Providing quarterly due diligence reports • Exercising an unbiased approach by not accepting compensation from mutual fund companies • Offering low-cost investment options with institutional share class pricing

2 Legal opinion by The Wagner Law Group on the fiduciary services offered by American Trust.