1

Introducing

Your Retirement Planfor Attracting and Retaining

Quality Employees

To see all the results of the Eleventh Annual Transamerica

Retirement Survey,1 visit The Transamerica Center for

Retirement Studies2 at www.transamericacenter.org

Looking to attractthe quality employees

that your business’success demands?

Need a better way to reward—and keep—your top talent?

Some 64% of full-time employees whose employer doesn’t offer a retirement

plan said they would likely leave their current job for a nearly identical

position with a similar employer that offered one. In addition 47% of full-time

employees said they’d prefer a job with excellent retirement benefits with

minimum salary requirements vs. higher salary with poor retirement benefits.1

These statistics reveal an important point: Employees place a high value on

retirement benefits and consider a retirement plan to be a vital part of their

overall compensation package.

Whether you currently offer a retirement plan or are looking to start one, you could

benefit from a retirement plan designed expressly to help you both attract and

retain the kind of employees who contribute to the success of your business.

As a valued client or member of your Multiple Employer Plan Sponsor,you can offer your employees a high-impact benefit designed to enhance

motivation and retention at minimal time and cost to you from TransamericaRetirement Services3 (“Transamerica”).

As one of the top providers 4 of retirement plans, Transamerica has more than70 years3 of experience in the retirement services business. More than 15,500plans5 have more than $16.5 billion in assets under management5 withTransamerica. And industry research leaders Boston Research Group6 andChatham Partners7 have rated Transamerica among the best retirement planservice providers, making it no surprise that Transamerica enjoys an annualMultiple Employer Plan retention rate of 99%.5

As part of AEGON, one of the world’s largest life insurance and pensionservices companies with operations in more than 20 countries and approximately28,000 professionals worldwide, Transamerica has the global resourcescombined with local insight to identify and bring to market retirement planproducts that meet your evolving business needs.

Transamerica is committed to proving that retirement plan providers canmake a difference in how well Americans, and the organizations they workfor, master their financial future. We consider it an honor that your MultipleEmployer Plan Sponsor has turned to Transamerica for a retirement planbenefit designed to help you both attract and retain the quality employeesthat the success of your business demands.

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Aqualified retirement plan can help you attract and retain top talentwith a perceived value that gives your employees the opportunity to:

• Set aside tax-deferred income for retirement

• Reduce their immediate taxable income

• Qualify for any employer matching contributions that you may elect to offer

• Make saving for their retirement automatic

• Learn about saving, investing, and budgeting for their retirement

Working with your Multiple Employer Plan Sponsor, Transamerica enables youremployees to get the most from these opportunities by:

• Enabling your employees to better manage their retirement account

Using Transamerica’s award-winning participant Web site,8 your employeescan easily enroll, make salary deferral increases or elect asset allocationrebalancing, update personal information, and manage their 401(k) planaccount from the comfort of their home or office. With online reporting oftheir account activities, your employees can monitor their progress inbuilding their retirement savings 24/7.

• Empowering your employees to build their retirement savings

Your Transamerica retirement plan comes with an entire award-winningenrollment and educational program8 created to increase both confidencein saving for retirement and your employees’ comfort level with investing.In addition certain automatic plan features, such as auto enrollment* andautomatic asset allocation rebalancing, may be requested to assist youremployees in “automatically” building their retirement plan savings onan ongoing basis.

*Automatic enrollment is available at Multiple Employer Plan Sponsor discretion.

• Providing a sophisticated investment product

Your employees have a selection of quality investment choices from leadinginvestment management companies. Each investment selection offered by yourplan receives ongoing scrutiny using the Transamerica Investment Monitor (TIM),9

Transamerica’s proprietary investment selection and monitoring process.In addition, each investment choice receives a Morningstar Rating™,10

indicating how well the investment has performed relative to similarofferings after adjusting for all costs and risk.

___________

INDUSTRYRECOGNITION FOROUR EMPLOYEE

COMMUNICATIONS:

Transamerica’senrollment materials,

communicationsmaterials, and

participant Web sitehave all received

industry awards8 from:

• DALBAR, Inc.in 2009, 2008,and 2007

• PLANSPONSOR®

Magazine in 2009

• Profit Sharing/401kCouncil of America(PSCA) in 2009

• Awards forPublicationsExcellence (APEX)Award in 2009

___________

At Transamerica, we understand that Human Resources are limited—even forthe largest of companies. Our partnership with your Multiple Employer Plan

Sponsor lets you turn to not one, but two professional organizations for managementassistance of your retirement plan’s administration and servicing. You benefitfrom a quality employee retirement plan that doesn’t drain your business oryour budget.

You can choose plan design features that fit your business objectives

You pick the eligibility requirements, entry dates and vesting schedule for yourplan that best fit your budget and your company objectives. Our Multiple EmployerRetirement Plan is built to provide plan design flexibility where it matters most.

You can offer employee incentives based on business-related criteria

You can allocate employee incentives based on job description, compensation level,and length of service to meet your budgetary concerns and company objectives.You may also be able to give higher contributions to select employees—oftenwithout tax complications for your highly compensated employees or discriminationtesting challenges for your business. Unlike many other Multiple Employer Plans, ourretirement plan can accommodate flexible employer contribution formulas that letyou more successfully attract and reward key talent while staying on budget.

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You leave the hassle of administering your plan to us

Working together, your Multiple Employer Plan Sponsor and Transamerica will helpeliminate some of the administrative hassle encountered when operating a singleemployer plan on your own, outside of a Multiple Employer Plan. We assist with:

�Maintaining your employee payroll data—saving you time

� Transmitting contributions and participant data—helping you avoid potentialchallenges with meeting Department of Labor requirements

� Calculating forfeitures on an ongoing basis—allowing you to better manageyour plan expenses and help ensure that your dollars are working hard for you

� Handling compliance testing and required government filings, such as 5500reporting and both annual and midyear discrimination testing—keeping youin compliance and helping you avoid refunds

� Coordinating approval and processing of participant transactions, such asloans and distributions—often reducing the turnaround time while helpingensure compliance

� Providing nationwide enrollment support—increasing employee participation

� Notifying employees of their eligibility and key plan events or information—increasing your communications with your employees

�Managing annual independent audits required for employers with more than100 participants—saving you both time and expense

� Offering a toll-free number for your participants to call with questions regardingyour plan and their account—cutting down the employee calls you receive

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You leverage expert investment analysis from an industry veteranto assist with meeting your due diligence obligation

The experts at Lipper, Inc.—a leading provider of investment data and analysis to the financialcommunity—have independently evaluated Transamerica’s investment choices, in addition toprocesses and procedures for selecting and monitoring investment choices. The result: Pass marks.11

To assist your Multiple Employer Plan Sponsor in fulfilling their fiduciaryresponsibilities for the retirement plan, Transamerica uses six criteria todetermine whether an investment choice should be offered:

1 Performance measurement

2 Style consistency

3 Fees & expenses

4 Investment process & portfolio composition

5 Management tenure

6 Organization

We consider reviewing performance to be a critical component of the investmentselection and monitoring process, but we do not chase performance. We look to seeif an investment choice behaves consistently within its asset class and has lowerthan average management expenses. In addition, we identify investment manage-ment organizations with the resources and processes in place to deliver consistentperformance over time.

Every Transamerica investment selection undergoes a quarterly review through anInvestment Scorecard.9 The Investment Scorecard enables your Multiple EmployerPlan Sponsor to quickly see whether the investment selection significantly exceeds,meets/exceeds, or falls below the established criteria.

You avoid paperwork and unnecessary delays in processing your plan

Transamerica offers online12 or paper adoption that allows you to review, revise, andauthorize acceptance of the plan document so you can stay focused on runningyour business.

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You have a streamlined installation with a designated planinstallation specialist

You could be offering your employees the retirement plan you both want within aslittle as six weeks following receipt of your plan data. Under the guidance of yourdesignated plan installation specialist along with your Multiple Employer PlanSponsor, converting your existing retirement plan or implementing a retirementplan for the first time is made faster and easier.

CONVERSION TIMELINE

TIMEFRAME

WEEK 1

WEEKS 2 & 3

WEEK 4

WEEKS 5 & 6

WEEKS 7 – 10

ACTIVITY TRANSAMERICAMULTIPLE

EMPLOYER PLANSPONSOR

Completed submission paperwork received in InstallationServices (including prior plan documents)

Compliance review of prior plan documents

Generate Adoption and Acceptance Agreement for signature byadopting employer

Prepare initial notice for participants and termination letters tobe sent to prior providers containing liquidation and wireinstructions

Enrollment kits ordered

Set up adopting employer

Sign termination letters and mail to prior providers

Schedule enrollment workshops/WebX conferences

Takeover review discussion with client adopter

Confirm asset transfer dates with prior providers, ensurerequired data elements will be provided in a timely fashion

Produce final blackout notices for distribution by adoptingemployer to participants

PIN letters mailed a week in advance of meetings

Request and load census data

Enrollment kits delivered

Conduct enrollment meetings

Receive all signed documents and takeover assets

Receive conversion records, format data for processingreconciliation of takeover assets, and set up loans

Plan live

Submit distribution and loan requests received duringblackout period

Mail summary plan description copies to participants

X

X

X

X

X

X

X

X

X X

X

X

X

X

X

X

X

X

X

X

(These timelines are dependent upon Transamerica receiving complete and accurate records from prior provider(s)).

X

X

You can deliver a complete employee retirement planeducation program

[To view the complete enrollment and education program from Transamerica, visit the Employersection at www.TA-Retirement.com]

Increasing your employees’ awareness of the realities of retirement and theircomfort with investing can have a big impact on the success of your plan.That’s why Transamerica provides you and your employees with access to aseries of educational tools and resources—complete with an award-winningWeb site and communication materials8—designed for meeting their retirementplanning educational needs throughout their lives and the life of your plan.

Offered are pre-enrollment posters, payroll stuffers, workshops, the “Made Simple”series of retirement planning and investing seminars, and multimedia presentations.We provide the resources needed to get your employees involved in your plan,maintain their participation, and increase their deferrals.

In addition to enabling your employees to manage and monitor theiraccounts online, we provide access to online retirement planning tools atwww.TA-Retirement.com. This includes AdviceSolutions, an online, interactiveportfolio optimizer for building an asset allocation strategy and creating asample portfolio.

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Working in tandem with Transamerica, your Multiple Employer PlanSponsor delivers the compliance expertise, investment due diligence,

award-winning participant services and communications,8 and professionalplan administration that allows you to offer a first class retirement plan for youremployees without losing your focus on your business.

Your Multiple Employer Plan Sponsor is ready to help you make attractingand retaining the quality employees your business needs easier.

Gain the edge you need to stay competitive with a quality retirement planbenefit that employees want from Transamerica.

The Installation Process:For new plans:

Whether you use our simple online12 adoption or our straightforwardpaper Adoption and Acceptance Agreement, please complete the adoptionmaterials included in this brochure. Once Transamerica receives the signedadoption documents, the installation process will begin for your new plan.

For takeover plans:

Whether you use our simple online12 adoption or our straightforwardpaper Adoption and Acceptance Agreement, please complete the adoptionmaterials included in this brochure. Once Transamerica receives the signedadoption documents, the installation process will begin for the takeover ofyour new plan. Additionally, please refer to the following pages for a listingof required prior plan documents.

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To help ensure a smooth and timely transition from your prior plan provider to Transamerica Retirement Services, we’veprovided samples and descriptions of the required prior plan documents necessary to establish your plan with us.

Please be prepared to provide copies of your most up-to-date prior plan documents at the time you sign theinstallation documents.

YOUR PRIOR PLAN DOCUMENTCHECKLIST

1. Plan & Trust Agreement—updated forEGTRRA (Economic Growth and Tax ReliefReconciliation Act of 2001)The Plan and Trust Agreement may consist of thefollowing:

– For a Master or Prototype (M & P) Document: (1) theAdoption Agreement will contain all the variableprovisions elected by the employer, and (2) the Planand the Trust Agreement will contain all the non-variable provisions. Sometimes, the Plan and TrustAgreement may be separate documents.

– For a Volume Submitter (VS) document,all variable and non-variable provisions may eitherbe included in one (1) document, or in the AdoptionAgreement plus Plan and Trust format.

– For an individually designed plan,all plan and trust provisions are generally includedin one (1) document.

If your up-to-date prior plan document is EGTRRAcompliant it was probably signed no earlier than:

April 2008 (for a M & P or VS document)2007 (for an individually designed document)

Example

NON-STANDARDIZED ADOPTION AGREEMENT

NUMBER 001

TAX-FAVORED SAVINGS AND DISCRETIONARY CONTRIBUTIONPLAN AND TRUST AGREEMENT

PROTOTYPE NUMBER 02

Sponsored by TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANY

This Adoption Agreement No. 001 may be used only with Tax-Favored Savings and Discretionary ContributionPlan and Trust Agreement Prototype No. 02, as sponsored by Transamerica Financial Life Insurance Company.

THIS PROTOTYPE HAS BEEN PREPARED AS AN AID TO ANY EMPLOYER WHO DESIRES TOESTABLISH A QUALIFIED 401(k) AND/OR DISCRETIONARY CONTRIBUTION PLAN AND TRUSTUNDER THE UNITED STATES INTERNAL REVENUE CODE OF 1986, AS AMENDED. THIS PLAN MAYALSO BE ADOPTED BY ANY PRINCIPAL EMPLOYER WHO DESIRES TO ESTABLISH SUCH AQUALIFIED 401(k) AND/OR DISCRETIONARY CONTRIBUTION PLAN AND TRUST FOR ITS ELIGIBLEEMPLOYEES AND THOSE OF ITS AFFILIATES, AS DEFINED IN THIS PLAN.

I.R.S. Approval of Prototype Form: March 31, 2008

I.R.S. Letter Serial Number: M380402a

It must be clearly understood that all legal questions and opinions concerning the adoption of this Tax-FavoredSavings and Discretionary Contribution Plan and Trust Agreement and its tax consequences are the responsibilityof the adopting Principal Employer or Employer, as applicable, and its attorney.

IT MUST ALSO BE CLEARLY UNDERSTOOD BY THE ADOPTING PRINCIPAL EMPLOYER OREMPLOYER THAT FAILURE TO PROPERLY FILL OUT THIS ADOPTION AGREEMENT MAY RESULTIN DISQUALIFICATION OF THE ADOPTING EMPLOYER’S PLAN.

EGTRRA IIProto. 401(k)-TFLIC

© Copyright 2008 Transamerica Financial Life Insurance Company

(Approved 03/31/08)

2. 415 Amendment—IRC section 415AmendmentThe IRC section 415 amendment impacts aparticipant’s compensation used for various planpurposes. This amendment was probably signedin 2008.

Page 1 of 2GUST VSSE

TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANY

VOLUME SUBMITTER

TAX – FAVORED SAVINGS ANDDISCRETIONARY CONTRIBUTION PLAN AND TRUST AGREEMENT

(A Profit Sharing Plan with or without a 401(k) Arrangement)

GOOD-FAITH AMENDMENT IN COMPLIANCE WITH THE FINAL TREASURYREGULATIONS UNDER CODE SECTION 415 (“CODE SECTION 415 AMENDMENT”) TOTHE TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANY VOLUME SUBMITTERTAX–FAVORED SAVINGS AND DISCRETIONARY CONTRIBUTION PLAN AND TRUSTAGREEMENT (“VOLUME SUBMITTER”), ADOPTION AGREEMENT, AND TO MODELAMENDMENT R TO THE VOLUME SUBMITTER (“MODEL AMENDMENT R”).

PREAMBLE

1. Adoption and Effective Date of the Code section 415 Amendment. This Code section 415Amendment to the Volume Submitter, Adoption Agreement, and to Model Amendment R ismade by the Volume Submitter Practitioner to reflect good-faith compliance with therequirements of the final Treasury Regulations under Code section 415, effective forLimitation Years beginning on or after July 1, 2007, unless otherwise specified.

2. Supersession of Inconsistent Provisions. This Code section 415 Amendment shall supersede the provisions of the Volume Submitter, Adoption Agreement, and Model Amendment R, asthey relate to the Code section 415 Regulations, and the adopting Employer’s Plan to the extent those provisions are inconsistent with the provisions of this Amendment.

SECTION I. MINIMUM DISTRIBUTION REQUIREMENTS

For purposes of required minimum distributions under Code section 401(a)(9) and Section 5.4“Participant’s Account Balance” in Model Amendment R, distributions for amounts listed in Treasury Regulation 1.401(a)(9) A-9(b), as amended by the final Treasury Regulations for Codesection 415, are not taken into account in determining whether the required minimum amount hasbeen distributed for a calendar year.

SECTION II. COMPENSATION

1. Section 1.5 of the Volume Submitter is replaced in its entirety by the following. Anyreferences or terms defined below that also appear in Section 9 of the Adoption Agreement are superseded to the extent such differ:

1.5 COMPENSATION, as elected in the Adoption Agreement (“Plan Compensation”), shall mean an Employee's wages under Code section 3401(a) defined below, wages, tips and other compensation as reported on Form W-2 defined below, orCompensation, as defined in Section 9.1(b), actually paid to the Employee by the Employer

Example

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3. PPA Good Faith Amendment—GoodFaith Amendment complying with certainrequirements of the Pension ProtectionAct of 2006 (“PPA”) and other legislationincluding the Heroes Earnings Assistanceand Relief Tax Act of 2008 (“HEART Act”)and the Worker, Retiree, and EmployerRecovery Act of 2008 (“WRERA”)This amendment incorporates changes relating to certaincurrent plan provisions (e.g. hardship withdrawals androllovers) and newly permissible plan provisions (e.g.Eligible Automatic Contribution Arrangements) resultingfrom the passage of the above legislation. If your PlanYear ends on December 31, this amendment isrequired to be signed on or before December 31,2009. This amendment may be written as a singleamendment or as 2 or 3 separate amendments.

The first page of a consolidated amendment maylook like the sample pictured here.

Example

Page 1 of 12

VSSE Signature

TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANY

VOLUME SUBMITTER

TAX – FAVORED SAVINGS ANDDISCRETIONARY CONTRIBUTION PLAN AND TRUST AGREEMENT

(A Profit Sharing Plan with or without a 401(k) Arrangement)

AMENDMENT No. 1 TO THE TRANSAMERICA FINANCIAL LIFE INSURANCE COMPANYVOLUME SUBMITTER TAX–FAVORED SAVINGS AND DISCRETIONARY CONTRIBUTION PLANAND TRUST AGREEMENT (“VOLUME SUBMITTER”).

PREAMBLE

1. Adoption and Effective Date of Amendment No. 1. This Amendment No. 1 (“Amendment”) to theVolume Submitter is made by the Volume Submitter Practitioner to reflect good-faith compliance withcertain requirements of the Pension Protection Act of 2006 (“PPA”), the Heroes Earnings Assistance andRelief Tax Act of 2008 (“HEART Act”), the Worker, Retiree, and Employer Recovery Act of 2008(“WRERA”), and certain governmental agencies’ regulations and other guidance, effective as specifiedherein. In accordance with Section 32 of the Adoption Agreement, each adopting Employer of thisVolume Submitter is treated as having amended its Plan, as provided herein, upon the mailing date of thisAmendment from the Volume Submitter Practitioner.

2. Supersession of Inconsistent Provisions. This Amendment No. 1 shall supercede the provisions of the

Volume Submitter and the adopting Employer’s Plan to the extent those provisions are inconsistent withthe provisions of this Amendment.

Section I: Effective for distributions after September 11, 2001

Qualified Reservist Distribution

In accordance with Section 827 of PPA and Code section 401(k)(2)(B)(i)(V), the first paragraph of Section 3.5 of the Plan is hereby amended and restated in its entirety as follows: 3.5 HARDSHIP WITHDRAWALS OF ELECTIVE CONTRIBUTIONS. Except as provided below and in Section 3.11, no withdrawal from a Participant’s Elective Contribution Account shall be allowed prior to theearliest of the Participant’s severance of employment, defined below, disability, death, or termination of the Plan.In-service withdrawals from a Participant’s Elective Contribution Account after attainment of age 59 will not be allowed, unless otherwise elected by the Employer in Section 25 of the Adoption Agreement. Effective for distributions after September 11, 2001, in-service withdrawals (penalty-free, subject to certain conditions) that are Qualified Reservist Distributions are allowed. A Qualified Reservist Distribution is any distribution to a Participant who is ordered or called to active duty after September 11, 2001 if: (1) the distribution is from Elective Contributions, (2) the Participant was (by reason of being a member of a reserve component, as defined in section 101 of title 37, United States Code) ordered or called to active duty for a period in excess of 179 days or for an indefinite period, and (3) the distribution is made during the period beginning on the date of such order or call, and ending at the close of the active duty period.

Example

4. All Other Post-EGTRRAPlan AmendmentsIf you amended your plan after you signed yourEGTRRA plan document, we will need signed copiesof these discretionary amendments (in addition tothe mandatory IRC section 415 and PPA Good Faith(including the Heart Act and WRERA) amendments).

ABC COMPANY 401(k) PROFIT SHARING PLAN

ADOPTION AGREEMENT AMENDMENT NO. 2

Effective January 1, 2006, the Adoption Agreement is hereby amended to add page 12, and tosubstitute therefore the attached revised page 12.

Except as otherwise provided in the following pages of this Amendment No. 2 and the effectivedate specified herein, the Plan, as constituted immediately before this Amendment No. 2 issigned, will remain in full force and effect.

This Amendment No. 2 will not reduce the benefits or lessen the rights of any Employee withrespect to those benefits accrued prior to the date this Amendment No. 2 is signed.

Signed at _____Los Angeles______________on , 20__.

By:

Title:

Contract #___________ / Adoption Agreement Amendment No. 2

Example

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5. IRS (Internal Revenue Service) EGTRRAOpinion or Advisory Letter for Master,Prototype, or Volume Submitter DocumentsonlyCompanies that provide plan document services toemployers generally get pre-approval of such plandocuments from the IRS. If the IRS pre-approves suchdocuments, the IRS will issue an Approval Letter.Please provide a copy of the Approval Letter thatcorresponds with your plan document.

If you were participating in a Multiple Employer Planprior to coming to Transamerica, you may obtain acopy of this Approval Letter from the MultipleEmployer Plan Sponsor.

6. IRS Favorable Determination Letter,if applicableAn employer may submit its own plan to the IRS for afavorable determination letter. A favorable determinationletter on a plan means that the form (language) of theplan is qualified under IRC section 401(a).

Examples of plan provisions and situations that wouldgenerally prompt an employer to file for a favorabledetermination letter include:

• Employee exclusions other than union or non-residentaliens with no U.S. source income

• Compensation exclusions other than reimbursementsor other expense allowances, moving expenses, fringebenefits and welfare benefits

• New comparability, age-neutral, or age-weightedcontribution allocation formula

• Last day and/or 1,000 hours requirements foremployer contributions and/or forfeitures

• Employer maintains another plan

• Employer makes 401(k) safe harbor contributionsunder another plan

• The plan is aggregated with another plan fortesting purposes

If you were participating in a Multiple Employer Plan prior to coming to Transamerica, you may obtain a copy of thefavorable determination letter from the Multiple Employer Plan Sponsor.

Internal Revenue Service Department of the Treasury

P. O. Box XXXX

City, State Zip Code

Employer Identification Number:

98-765432

DLN:

Company XZY 11223344556677

Street Address Person to Contact:

City, State Zip Code Joe Smith ID# 33333

555 Street Name, Suite No. Contact Telephone Number:

(877) 555-5555

Plan Name:

Company XYZ 401(k) Plan

Plan Number: 001

Dear Applicant:

We have made a favorable determination on the plan identified above based on the information you

have supplied. Please keep this letter, the application forms submitted to request this letter and all

correspondence with the Internal Revenue Service regarding your application for a determination in your

permanent records. You must retain this information to preserve your reliance on this letter.

Continued qualification of the plan under its present form will depend on its effect in operation. See

section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation

periodically.

The enclosed Publication 794 explains the significance and the scope of this favorable determination

letter based on the determination requests selected on your application forms. Publication 794 describes

the information that must be retained to have reliance on this favorable determination letter. The

publication also provides examples of the effect of a plan’s operation on its qualified status and discusses

the reporting requirements for qualified plans. Please read Publication 794.

This letter relates only to the status of your plan under the Internal Revenue Code. It is not a

determination regarding the effect of other federal or local statutes.

This determination letter is applicable for the amendment(s) executed on 2/25/02 & 6/14/01.

This determination letter is also applicable for the amendment(s) dated on 3/11/00 & 4/21/99.

This letter considers the changes in qualification requirements made by the Uruguay Round

Agreements Act, Pub. L. 103-465, the Small Business Job Protection Act of 1996, Pub. L. 104-188, the

Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer

Relief Act of 1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act of 1998,

Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.

Letter 835 (DO/CG)

Example

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7. Most Recently Filed Form 5500The Form 5500 is an annual reporting form completedfor the plan and filed jointly with the Internal RevenueService and the Department of Labor.

With certain exceptions (e.g., certain one-man planswith less than $250,000 in assets), all plans arerequired to file an annual Form 5500. Plans thatcover only the sole owner of a company or only thesole owner and the owner’s spouse may only berequired to file Form 5500-EZ, a simplified versionof the Form 5500.

Official Use Only

M M / D D / Y Y Y Y

Date

Type or print name of individual signing as plan administrator

Date

Type or print name of individual signing as employer, plan sponsor or DFE

This Form is Open toPublic Inspection.

2008OMB Nos. 1210-0110 / 1210-0089

Department of the TreasuryInternal Revenue Service

Department of LaborEmployee Benefits Security

Administration

Pension BenefitGuaranty Corporation

Form 5500

Part I Annual Report Identification Information

For the calendar plan year 2008gnidnednagninnigebraeynalplacsifro

Part II Basic Plan Information -- enter all requested information.

1a Name of plan

Annual Return/Report of Employee Benefit PlanThis form is required to be filed under sections 104 and 4065 of the Employee

Retirement Income Security Act of 1974 (ERISA) and sections 6047(e),6057(b), and 6058(a) of the Internal Revenue Code (the Code).

Complete all entries in accordance withthe instructions to the Form 5500.

A This return/report is for: (1) a multiemployer plan; (3) a multiple-employer plan; or

(2) a single-employer plan (other than (4) a DFE (specify) .....................

a multiple-employer plan);

B This return/report is: (1) the first return/report filed for the plan; (3) the final return/report filed for the plan;

(2) an amended return/report; (4) a short plan year return/report

(less than 12 months).

C If the plan is a collectively-bargained plan, check here ..............................................................................................................................

D If filing under an extension of time or the DFVC program, check box and attach required information. (see instructions) ....................

1b Three-digit plan number (PN) M M / D D / Y Y Y Y

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Form 5500 (2008)

Caution: A penalty for the late or incomplete filing of this return/report will be assessed unless reasonable cause is established.

M M / D D / Y Y Y Y

M M / D D / Y Y Y Y

0 1 0 8 0 0 0 1 0 A

M M / D D / Y Y Y Y

Cat. No. 13500F

a

b

1c Effective date of plan

v11.3

Under penalties of perjury and other penalties set forth in the instructions, I declare that I have examined this return/report, including accompanyingschedules, statements and attachments, as well as the electronic version of this return/report if it is being filed electronically, and to the best of myknowledge and belief, it is true, correct and complete.Signature of plan administrator

SIGN HERE

Signature of employer/plan sponsor/DFE

SIGN HERE

Example

8. Form 8905—Certification of Intentto Adopt an IRS Pre-approved PlanIn general, all employers are required to restatetheir plans to comply with changes in the law.The deadline for an employer to restate its plandocument depends on whether the plan is consideredan “individually designed plan” or an “IRS pre-approved plan.” Adopters of IRS pre-approved plansgenerally have more time to adopt their restatements.If an employer’s plan is currently consideredindividually designed but the employer certifiesthat it intends to adopt an IRS pre-approved plan,the employer will be able to take advantage of thelonger timeframe to restate its plan.

Form 8905 is the form an employer must sign todocument its intent to adopt an IRS pre-approved plan. This certification must be signed and dated by both parties before the end of the employer’s applicable five-year remedial amendment cycle as determined under

Part III of Revenue Procedure 2005-66 (see instructions regarding who must sign).

Signature / Title of employer Date

Preparer’s signature / Title of M&P sponsor or volume submitter practitioner

Cat. No. 37714B Form 8905 (4-2006)

Date

For Paperwork Reduction Act Notice, see instructions.

Form 8905 OMB No. 1545-2011

(April 2006)

Department of the TreasuryInternal Revenue Service

Part I

For IRS Use Only

1a Employer name

Part III

Part II

2c Plan name of M&P sponsor or volume submitter practitioner (see instructions)

2a Name of M&P sponsor or volume submitter practitioner

2b M&P sponsor or volume submitter practitioner EIN

Certifications

1c Employer’s plan name

1d Plan number 1e Plan type - Enter 1 for DCP or 2 for DBP

3 Under penalties of perjury the employer identified in line 1a, certifies that it intends to adopt the plan identified in line 2c.

4 The M&P sponsor or volume submitter practitioner, listed above, certifies that an application for an opinion oradvisory letter for the M&P or volume submitter specimen plan identified above was filed with the IRS by

M M

Eligibility for the six (6) year remedial amendment cycle asdescribed in Part IV of IRS Revenue Procedure 2005-66

1b Employer Identification Number (EIN)

D D Y Y Y Y

Plan Sponsor Information - Enter all requested information

Master and Prototype (M&P) Sponsor or Volume Submitter Practitioner Information - Enter all requestedinformation

Attach to Form 5300, 5307, 5310

*37714B04200601*

Example

Transamerica looks forward to activating your plan upon receipt of all thelegally required documents.

Please contact your prior plan provider if you are missing any plan documents.Thank you for the opportunity to serve as your retirement plan provider.

If we do not receive all necessary executed documents, we may request for you to sign a HoldHarmless Letter.A Hold Harmless Letter references the documents that were used in our takeover review of your planand identifies those that are missing. It details the implications of not having these documents whenfilling your new plan for a Favorable Determination Letter (FDL) with the IRS.

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Transamerica Financial Life Insurance Company and Transamerica Life Insurance Company are affiliates of Diversified InvestorsSecurities Corp. Securities are offered by Diversified Investors Securities Corp. (DISC), 440 Mamaroneck Avenue, Harrison, NY 10528.Transamerica Retirement Services and its representatives cannot give ERISA, tax, or legal advice. This material is provided for informational purposes only based onour understanding of material provided and should not be construed as ERISA, tax, or legal advice. Clients and other interested parties must consult and rely solelyupon their own independent advisors regarding their particular situation and the concepts presented here. Although care has been taken in preparing this materialand presenting it accurately, Transamerica Retirement Services disclaims any express or implied warranty as to the accuracy of any material contained herein andany liability with respect to it.1. The 11th Annual Transamerica Retirement Survey was conducted online within the United States by Harris Interactive® on behalf of Transamerica Center forRetirement Studies® between December 3, 2009 and January 18, 2010 among 3,598 full-time and part-time workers. Potential respondents were targeted based onjob title and full-time and part-time status. Respondents met the following criteria: All U.S. residents, age 18 or older, full-time workers or part-time workers in for-profitcompanies, and employer size of 10 or more. Results were weighted as needed for the number of employees at companies in each employee size range. No estimatesof theoretical sampling error can be calculated; a full methodology is available.2. The Transamerica Center for Retirement Studies® ("The Center") is a non-profit corporation and private operating foundation. The Center is funded bycontributions from Transamerica Life Insurance Company and its affiliates and may receive funds from unaffiliated third-parties. For more information about TheCenter, please refer to www.transamericacenter.org.3. Transamerica Retirement Services ("Transamerica"), a marketing unit of Transamerica Financial Life Insurance Company ("TFLIC"), 440 Mamaroneck Avenue,Harrison, New York 10528, and Transamerica Life Insurance Company ("TLIC"), 4333 Edgewood Road NE, Cedar Rapids, Iowa 52499, and other TFLIC and TLICaffiliates, specializes in the promotion of retirement plan products and services. This product is available from Transamerica Retirement Services under contractform number TA-AP-2001-CONT, a group variable annuity contract underwritten by TFLIC, or under contract form number CNT-TLIC 10-05, a group variableannuity contract underwritten by TLIC. TFLIC is not authorized and does not do business in the following jurisdictions: Guam, Puerto Rico, and the U.S. VirginIslands. TLIC is not authorized in New York and does not do business in New York. Fees and charges may apply. For complete information, contact yourTransamerica representative.4. Transamerica Retirement Services received 43 "Best in Class" cups for sponsor and participant services in PLANSPONSOR® Magazine’s annual DefinedContribution Survey of retirement plans. The 43 "Best in Class" designations—23 in the micro (<$5 million) and 20 in the small ($5 million to $50 million) markets—rank Transamerica Retirement Services among the top cup recipients of the 46 providers evaluated in the micro- and small-plan markets. The results of the DefinedContribution Survey were announced in the November 2009 issue of PLANSPONSOR® Magazine. The survey polled nearly 5,635 clients of 48 defined contributionplan providers. "Best in Class" cups are awarded to plan providers who score in the top quartile of a specific category. See the November 2009 issue ofPLANSPONSOR® Magazine for complete results.5. As of December 2009.6. The Boston Research Group “2009 Defined Contribution Plan 401(k) Participant Study” is a nationwide study of 29 plan providers with a sample of 7,014 401(k)participants actively contributing to the plan. The survey is a 14-minute online survey and all providers’ participants weighted equally in calculating norms.7. Chatham Partners' 2009 Client Satisfaction Analysis Survey, December 2009. Chatham Partners, LLC is an independent, third party research firm. Questions wereasked of 804 Transamerica Retirement Services' clients. Quantitative questions were rated on a 7-point scale with "6" and "7" representing the highest levels of satisfaction.A "Best in Class" rating was received when over 85 percent of the respondents selected a "6" or "7" for a specific area. Transamerica received a total of 38 "Best in Class"rankings in Chatham's 2009 analysis.8. Transamerica Retirement Services' communication materials have received awards from various organizations, including the Awards for Publications Excellence("APEX") in 2007-2009; Communicator Awards in 2005-2009; DALBAR, Inc. in 2005-2009; Hermes Creative Award in 2007-2009; Mutual Fund Education Alliance("MFEA") Star Award in 2009; Profit Sharing Council of America ("PSCA") in 2009; MarCom Awards in 2007-2008; and the Insurance and Financial CommunicatorsAssociation ("IFCA") in 2008. For more information please refer to the website www.TA-Retirement.com.9. The Transamerica Investment Monitor (TIM) is our proprietary due diligence process for selecting and monitoring the investment choices offered for our retirementplans. The Investment Scorecard is the result of TIM's quarterly review of each of our investment choices. To achieve an overall rating, each investment choice is ratedon quantitative (Performance Measurement, Style Consistency, and Fees & Expenses) and qualitative (Investment Process & Portfolio Composition, ManagementTenure, and Organization) factors. Although the investment choice may meet the "significantly exceeds," "meets/exceeds," or "below" criteria, there are no guaranteesof a profit and it is still possible to lose money by investing in it. Transamerica reserves the right to modify, eliminate, or add criteria at any time.10. © 2009 Morningstar, Inc. All Rights Reserved. The information contained herein: (1) is proprietary to Morningstar; (2) may not be copied or distributed; and (3)is not warranted to be accurate, complete or timely. Neither Morningstar nor its content providers are responsible for any damages or losses arising from any use ofthis information. Past performance is no guarantee of future results.For each investment choice with at least a three-year history, Morningstar determines a Morningstar RatingTM based on a proprietary Morningstar Risk-Adjusted Returnmeasure that accounts for variation in monthly performance, placing more emphasis on downward variations and rewarding consistent performance. AlthoughTransamerica's investment choices are not included in Morningstar's open-end mutual fund database, Morningstar RatingsTM are derived by comparing theMorningstar Risk-Adjusted Returns for each investment choice to the funds in its respective Morningstar category within the open-end database. The top 10% offunds in each Morningstar category receive 5 stars, the next 22.5% receive 4 stars, the next 35% receive 3 stars, the next 22.5% receive 2 stars and the bottom 10%receive 1 star. (Each share class is counted as a fraction of one fund within this scale and rated separately, which may cause slight variations in the distributionpercentages.) The Overall Morningstar RatingTM for each investment choice is derived from a weighted average of the performance figures associated with its three-,five-, and ten-year (if applicable) Morningstar RatingTM metrics.11. The analysis has been specially prepared by Lipper, Inc., a Thomson Reuters Company ("Lipper") for Transamerica, who provides this to you. This analysis may bedistributed to Transamerica's clients (Plan Sponsors), but may not be distributed to its clients' plan participants. "Lipper" is a trademark of Thomson Reuters and hasbeen licensed for use by Transamerica. None of the information provided to Transamerica by Lipper is intended to constitute investment advice or a recommendationto make (or refrain from making) any kind of investment decision and may not be relied on as such. Lipper makes no representation or warranty, express or implied,to Transamerica's clients, investors, or any member of the public regarding the advisability of, or the results that may be obtained from, investing in securities generallyor in any product, retirement plan, hedge fund, or mutual fund particularly. Past performance is not necessarily a guide to future performance and investors shouldremember that past performance is not a guarantee of future results. Neither Lipper nor any member of the Thomson Reuters Group shall be acting, or deemed tobe acting, as a "fiduciary" (as defined under the Employee Retirement Income Security Act of 1974) to any of Transamerica's clients or any of Transamerica's clients'plan participants. There is no agreement or understanding whatsoever that Lipper will provide individualized advice to any of Transamerica's clients or any ofTransamerica's clients' plan participants. LIPPER AND EACH INFORMATION PROVIDER OR OTHER THIRD PARTY SUPPLIER EXPRESSLY DISCLAIMS ANYCONDITION OF QUALITY AND ANY IMPLIED WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. ALTHOUGH LIPPER MAKESREASONABLE EFFORTS TO ENSURE THE ACCURACY AND RELIABILITY OF THE INFORMATION PROVIDED TO TRANSAMERICA, NEITHER LIPPER NOR ANYINFORMATION PROVIDER OR OTHER THIRD PARTY SUPPLIER GUARANTEES SUCH ACCURACY OR RELIABILITY. LIPPER, ITS EMPLOYEES, AGENTS,CONTRACTORS, SUB-CONTRACTORS, INFORMATION PROVIDERS, AND OTHER THIRD PARTY SUPPLIERS WILL NOT BE HELD LIABLE FOR ANY DAMAGESOF ANY KIND IN CONNECTIONWITH THE INFORMATION CONTAINED IN THIS DOCUMENT, INCLUDING LOST PROFITS, REGARDLESS OF WHETHER SUCHDAMAGES COULD HAVE BEEN FORESEEN OR PREVENTED.12. Online adoption may not be available for all Adopting Employers.

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