<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=ProgId content=Word.Document> <meta name=Generator content="Microsoft Word 14"> <meta name=Originator content="Microsoft Word 14"> <link rel=File-List href="filelist_283.xml"> <link rel=Edit-Time-Data href="file:///C|/Users/User/Desktop/Presentations/The%20Wagner%20Law%20Group%20Receives%20IRS%20Approval%20of%20its%20Volume%20Submitter%20403b%20Plan_files/editdata.mso"> <!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--> <link rel=themeData href="themedata_283.thmx"> <link rel=colorSchemeMapping href="colorschememapping_335.xml"> <!--[if gte mso 9]><xml> <w:WordDocument> <w:Zoom>210</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:DoNotExpandShiftReturn/> <w:BreakWrappedTables/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="&#45;-"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Normal"/> <w:LsdException Locked="false" Priority="9" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="heading 1"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/> <w:LsdException Locked="false" Priority="39" Name="toc 1"/> <w:LsdException Locked="false" Priority="39" Name="toc 2"/> <w:LsdException Locked="false" Priority="39" Name="toc 3"/> <w:LsdException Locked="false" Priority="39" Name="toc 4"/> <w:LsdException Locked="false" Priority="39" Name="toc 5"/> <w:LsdException Locked="false" Priority="39" Name="toc 6"/> <w:LsdException Locked="false" Priority="39" Name="toc 7"/> <w:LsdException Locked="false" Priority="39" Name="toc 8"/> <w:LsdException Locked="false" Priority="39" Name="toc 9"/> <w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/> <w:LsdException Locked="false" Priority="10" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Title"/> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/> <w:LsdException Locked="false" Priority="11" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/> <w:LsdException Locked="false" Priority="22" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Strong"/> <w:LsdException Locked="false" Priority="20" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/> <w:LsdException Locked="false" Priority="59" SemiHidden="false" UnhideWhenUsed="false" Name="Table Grid"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/> <w:LsdException Locked="false" Priority="1" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 1"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 1"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 1"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/> <w:LsdException Locked="false" Priority="34" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/> <w:LsdException Locked="false" Priority="29" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Quote"/> <w:LsdException Locked="false" Priority="30" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 1"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 1"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 2"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 2"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 2"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 2"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 2"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 3"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 3"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 3"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 3"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 3"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 4"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 4"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 4"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 4"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 4"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 5"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 5"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 5"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 5"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 5"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 5"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 5"/> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 6"/> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 6"/> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 6"/> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6"/> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6"/> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 6"/> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 6"/> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6"/> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6"/> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6"/> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 6"/> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 6"/> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 6"/> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 6"/> <w:LsdException Locked="false" Priority="19" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis"/> <w:LsdException Locked="false" Priority="21" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/> <w:LsdException Locked="false" Priority="31" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/> <w:LsdException Locked="false" Priority="32" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/> <w:LsdException Locked="false" Priority="33" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Book Title"/> <w:LsdException Locked="false" Priority="37" Name="Bibliography"/> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/> </w:LatentStyles> </xml><![endif]--> <style> <!-- /* Font Definitions */ @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0; mso-font-charset:2; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:0 268435456 0 0 -2147483648 0;} @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0; mso-font-charset:2; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:0 268435456 0 0 -2147483648 0;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-520092929 1073786111 9 0 415 0;} @font-face {font-family:Verdana; panose-1:2 11 6 4 3 5 4 4 2 4; mso-font-charset:0; mso-generic-font-family:swiss; mso-font-pitch:variable; mso-font-signature:-1593833729 1073750107 16 0 415 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0in; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";} a:link, span.MsoHyperlink {mso-style-noshow:yes; mso-style-priority:99; color:blue; text-decoration:underline; text-underline:single;} a:visited, span.MsoHyperlinkFollowed {mso-style-noshow:yes; mso-style-priority:99; color:purple; text-decoration:underline; text-underline:single;} p {mso-style-priority:99; mso-margin-top-alt:auto; margin-right:0in; mso-margin-bottom-alt:auto; margin-left:0in; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";} span.footercolumn {mso-style-name:footercolumn; mso-style-unhide:no;} span.hideinmobile {mso-style-name:hideinmobile; mso-style-unhide:no;} span.EmailStyle22 {mso-style-type:personal-reply; mso-style-noshow:yes; mso-style-unhide:no; mso-ansi-font-size:12.0pt; mso-bidi-font-size:11.0pt; font-family:"Times New Roman","serif"; mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; color:windowtext; font-weight:normal; font-style:normal;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in; mso-header-margin:.5in; mso-footer-margin:.5in; mso-paper-source:0;} div.WordSection1 {page:WordSection1;} /* List Definitions */ @list l0 {mso-list-id:204176027; mso-list-template-ids:-815779932;} @list l0:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l0:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l0:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l0:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l0:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l0:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l0:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l0:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l0:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1 {mso-list-id:245921527; mso-list-template-ids:1280849084;} @list l1:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l1:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l1:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l1:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2 {mso-list-id:1863787440; mso-list-template-ids:2088039020;} @list l2:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l2:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l2:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l2:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3 {mso-list-id:1892880995; mso-list-template-ids:52050054;} @list l3:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l3:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l3:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l3:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4 {mso-list-id:2003580989; mso-list-template-ids:1842279744;} @list l4:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l4:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l4:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l4:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5 {mso-list-id:2014724129; mso-list-template-ids:-713647172;} @list l5:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l5:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l5:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l5:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6 {mso-list-id:2105412946; mso-list-template-ids:1567241050;} @list l6:level1 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Symbol;} @list l6:level2 {mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:1.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:"Courier New"; mso-bidi-font-family:"Times New Roman";} @list l6:level3 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:1.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6:level4 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6:level5 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:2.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6:level6 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6:level7 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:3.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6:level8 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.0in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} @list l6:level9 {mso-level-number-format:bullet; mso-level-text:; mso-level-tab-stop:4.5in; mso-level-number-position:left; text-indent:-.25in; mso-ansi-font-size:10.0pt; font-family:Wingdings;} ol {margin-bottom:0in;} ul {margin-bottom:0in;} --> </style> <!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} table.MsoTableGrid {mso-style-name:"Table Grid"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-priority:59; mso-style-unhide:no; border:solid windowtext 1.0pt; mso-border-alt:solid windowtext .5pt; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-border-insideh:.5pt solid windowtext; mso-border-insidev:.5pt solid windowtext; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri;} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div class=WordSection1> <p class=MsoNormal style='mso-layout-grid-align:none; text-autospace:none;'><span style='font-family:"Calibri","sans-serif";color:black'><o:p>&nbsp;</o:p></span></p> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <p class=MsoNormal style="margin-bottom: 0;"><a name="_MailOriginal"><img width=1 height=1 id="_x0000_i1025" src="http://r20.rs6.net/on.jsp?a=1102316631277&amp;r=3&amp;c=7a6b8750-3550-11e3-ad8b-d4ae529a824a&amp;d=1127813128587&amp;ch=7bce99c0-3550-11e3-af4d-d4ae529a824a&amp;ca=48456bf4-bb65-4314-9370-cea3db1aa66d&amp;o=https://imgssl.constantcontact.com/ui/images1/s.gif"><o:p></o:p></a></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#817E51;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:0in 0in 0in 0in'> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:6.25in;mso-cellspacing:0in;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:.75pt .75pt .75pt .75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='background:#41535E;padding:.75pt .75pt .75pt .75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' id="content_LETTER.BLOCK1"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" colspan=2 valign=top style='width:100.0%;background: white;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp; <img width=646 id="_x0000_i1026" src="http://files.constantcontact.com/de4f037a001/6f93cc58-6845-47cb-b70d-08c09071b05c.jpg" hspace=5 vspace=5 alt="Wagner Logo" border=0 name=ACCOUNT.IMAGE.12><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width=160 valign=top style='width:120.0pt;background:white; padding:3.75pt 3.75pt 3.75pt 5.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in;border-image:none;display:table' id="content_LETTER.BLOCK2"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK2 track=on shape=rect linktype=twitter alt="https://twitter.com/WagnerLawGroup"></a></span><a href="http://r20.rs6.net/tn.jsp?f=0014EuvVp-E-r72GoFU9EqSEPmHP8329E1dHQAxnCY9lykYqqG5TrgJKPh70BkSQhwTH5GGWVsRXLN01kpFN7yXfnR1yK0epfp1A1xWQDsOHzyQ2BIxmAZI9e4KJLO7pUKwqdLpRLiKQAZkavybct0L3XTHvlAU1BHtX8c2k2sJcNDPIUZQxUwH55b22PHarW2I&amp;c=um7dRC0WVfyHfFeDTlLlVHMOKD_32skbGgDnskJ6_CRcxePRGJDh0A==&amp;ch=PLleofbK-cP9lgjAqmF0EoZgBWFdu4Pq0_yw9P2OIWs-GupStky58A==" target="_blank"><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt;font-family:"Arial","sans-serif";text-decoration: none;text-underline:none'><img border=0 width=36 height=36 id="_x0000_i1027" src="https://imgssl.constantcontact.com/ui/images1/ic_twit_36.png" alt="Follow us on Twitter" title="Follow us on Twitter" align=null></span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='font-size:14.0pt;font-family:"Arial","sans-serif"; color:#43667D'>&nbsp;</span></span><a href="http://r20.rs6.net/tn.jsp?f=0014EuvVp-E-r72GoFU9EqSEPmHP8329E1dHQAxnCY9lykYqqG5TrgJKIp1_b8G4zwfoXyXCjJD-evuhx02GNyNphbXNyHSFiGeAWYQdoU1vTieS3ly3_kCUdQhlfzGk_9FP70Fc_BWH6X62jKwf8362Icbk4vOn6nqGEZ0mn_NOdqf7fX2mS-Fm3VqG09KTRpBwkTuXvO1MDCxDqbGHi6cHx0GQXqbrQKXQBjlUGbQ4rg=&amp;c=um7dRC0WVfyHfFeDTlLlVHMOKD_32skbGgDnskJ6_CRcxePRGJDh0A==&amp;ch=PLleofbK-cP9lgjAqmF0EoZgBWFdu4Pq0_yw9P2OIWs-GupStky58A==" target="_blank" track=on shape=rect linktype=linkedin alt="https://www.linkedin.com/in/marciawagner?trk=hp-identity-name"><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt; font-family:"Arial","sans-serif";text-decoration:none;text-underline: none'><img border=0 width=36 height=36 id="_x0000_i1028" src="https://imgssl.constantcontact.com/ui/images1/ic_lkdin_36.png" alt="View our profile on LinkedIn" title="View our profile on LinkedIn" align=null></span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='font-size:14.0pt;font-family:"Arial","sans-serif"; color:#43667D'>&nbsp;</span></span><a href="http://r20.rs6.net/tn.jsp?f=0014EuvVp-E-r72GoFU9EqSEPmHP8329E1dHQAxnCY9lykYqqG5TrgJKIp1_b8G4zwf4dREmRCCF4PcV010atVvbScdgJv0m4-GdSRaUmoOvYHgCKvvfjqHW2zjzSg__HmdobcB7tuVJXSsI524VCvLJAS640pL-22OCbqtkBHj8D-ocRzMNYRKl7uYAg4KyLOdwtynSGpnyBBietoYv8T7Dg==&amp;c=um7dRC0WVfyHfFeDTlLlVHMOKD_32skbGgDnskJ6_CRcxePRGJDh0A==&amp;ch=PLleofbK-cP9lgjAqmF0EoZgBWFdu4Pq0_yw9P2OIWs-GupStky58A==" target="_blank" track=on shape=rect linktype=facebook alt="https://www.facebook.com/WagnerLawGroup/?fref=nf"><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt; font-family:"Arial","sans-serif";text-decoration:none;text-underline: none'><img border=0 width=36 height=36 id="_x0000_i1029" src="https://imgssl.constantcontact.com/ui/images1/ic_fbk_36.png" alt="Like us on Facebook" title="Like us on Facebook" align=null></span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='font-size:14.0pt;font-family:"Arial","sans-serif"; color:#43667D'>&nbsp;<o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK3></a><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt;border-image:none' id="content_LETTER.BLOCK10"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-family:"Arial","sans-serif";color:white'>The Wagner Law Group</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt;font-family:"Arial","sans-serif";color:#006E6D'><o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>The Wagner Law Group is a nationally recognized practice in the areas of ERISA and employee benefits, estate planning, employment, labor and human resources and&nbsp;&nbsp;investment management.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Established in 1996, The Wagner Law Group is dedicated to the highest standards of integrity, excellence and thought leadership and is considered to be amongst the nation's premier ERISA and employee benefits law firms. The firm has&nbsp;six offices across the country, providing unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities worldwide. The Wagner Law Group's 27 attorneys, senior benefits consultant and three paralegals combine many years of experience in their fields of practice with a variety of backgrounds.&nbsp;Seven of the attorneys are AV-rated by <i>Martindale-Hubbell</i> and&nbsp;six are Fellows of the <em><span style='font-family:"Arial","sans-serif"'>American College of Employee Benefits Counsel</span></em>, an invitation-only organization of nationally recognized employee benefits lawyers.&nbsp;&nbsp;Seven of the firm's&nbsp;attorneys have been named to the prestigious <em><span style='font-family:"Arial","sans-serif"'>Super Lawyers</span></em> list for 2016, which highlights outstanding lawyers based on a rigorous selection process.</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'><o:p></o:p></span></span></p> </div> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK4></a><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt;border-image:none' id="content_LETTER.BLOCK3"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'>Contact Info</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'><o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>The Wagner Law Group</span></strong></span><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"; color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;Integrity | Excellence</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Boston&nbsp;</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (617) 357-5200&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (617) 357-5250&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>99 Summer Street&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>13th Floor<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Boston, MA 02110<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Washington, D.C.</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (202) 969-2800<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal align=center style='text-align:center; margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (202) 969-2568<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;800 Connecticut Avenue, N.W.<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 810<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Washington, D.C. 20006<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Palm Beach Gardens</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (561) 293-3590<br> Fax: (561) 293-3591<br> 7108 Fairway Drive<br> Suite 125<br> Palm Beach Gardens, FL 33418<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<strong><span style='font-family:"Arial","sans-serif"'>&nbsp;</span></strong>&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tampa</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (813) 603-2959<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (813) 603-2961<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>101 East Kennedy Boulevard<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 2140<br> Tampa, FL&nbsp; 33602&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>San Francisco</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (415) 625-0002<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (415) 358-8300<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>300 Montgomery Street<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 600<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>San Francisco, CA 94104<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>St. Louis</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (314) 236-0065<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (314) 236-5743<br> 100 South 4th Street, Suite 550<br> St. Louis, MO&nbsp; 63102&nbsp;<o:p></o:p></span></span></p> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#8595A3'>&nbsp;<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal align=center style='text-align:center; margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'></span><a href="http://r20.rs6.net/tn.jsp?f=0014EuvVp-E-r72GoFU9EqSEPmHP8329E1dHQAxnCY9lykYqqG5TrgJKChkggjYPwQ5duqaPczyDp7NNppNXruYYtSKl8Gook-dG3JfANROH0iOHvdHxkU_rGNyM3cxMgErFysgD7iHtqKDmk2ddVFbcqL5rYU-blpCrYgzpXm9EA2IepTl2ytpN-s-udwRrS1EkJGoc9oGZefz4q8mGjfKYeJPTWRsC4nsbZM86c-NSHLc9mIENG_igIRwfefqUoC0DU39-NiY4JdKalUWUzSUzmm5zqetq9KBt6E9H7soUVzowFflC0cOffM62oSwZlt5XIKbODVqR5UtOLJ0Zp3_aEPStnxvycCoGcngtAGGE_dy3HstGo0z80vHSxh5a550QUPZ_lzsuso=&amp;c=um7dRC0WVfyHfFeDTlLlVHMOKD_32skbGgDnskJ6_CRcxePRGJDh0A==&amp;ch=PLleofbK-cP9lgjAqmF0EoZgBWFdu4Pq0_yw9P2OIWs-GupStky58A==" target="_blank" track=on shape=rect linktype=link alt="http://wagnerlawgroup.com/?utm_source=Newsletter+-+IRS+Approves+WLG+403%28b%29+Volume+Submitter+&amp;utm_campaign=2%2F21%2F17+Newsletter&amp;utm_medium=email"><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif"'>www.wagnerlawgroup.com</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;color:#8595A3'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> <td width=440 valign=top style='width:330.0pt;background:white; padding:3.75pt 5.25pt 3.75pt 3.75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B6BFC9; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes;height:.75pt'> <td style='padding:0in 0in 0in 0in;height:.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt;display:table' id="content_LETTER.BLOCK9"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:8.0pt;color:#006E6D'>&nbsp;<o:p></o:p></span></b></span></p> </div> <div> <div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:20.0pt;color:#006E6D'>The Wagner Law Group Receives<o:p></o:p></span></b></span></p> </div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:20.0pt;color:#006E6D'>IRS Approval of its Volume Submitter 403(b) Plan<o:p></o:p></span></b></span></p> </div> </div> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal align=right style='text-align:right; margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><b><span style='color:#006E6D'>&nbsp;<o:p></o:p></span></b></span></p> <p class=MsoNormal align=right style='margin-bottom:3.75pt; text-align:right'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:14.0pt;color:#006D6E'>April&nbsp;27, 2017</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt; color:#006D6E'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK19"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The Wagner Law Group has again broken new ground by receiving IRS approval of its volume submitter 403(b) plan. The IRS's new pre-approved 403(b) plan program represents the first opportunity for tax-exempt 403(b) plan sponsors, such as charitable and educational organizations, public schools, churches and church-related organizations, to bring certainty of compliance to the their 403(b) arrangements. The IRS approval of The Wagner Law Group's 403(b) volume submitter plan bolsters the firm's position at the forefront of the 403(b) plan document and compliance realm.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>A volume submitter plan is a pre-approved plan that has an IRS advisory letter on which adopters of the plan can rely with respect to the form of the plan, including various options (as described below) that have been subject to IRS review. Since the IRS has never issued determination letters for 403(b) plans (as it has for tax-qualified retirement plans), The Wagner Law Group's new pre-approved volume submitter 403(b) plan represents an excellent opportunity for sponsors of 403(b) plans to have their plan language approved in advance.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>By adopting a volume submitter plan before April 2020, the IRS deadline for bringing 403(b) plans into compliance with relevant IRS regulations that became effective in 2009, a plan sponsor may retroactively correct defects in its plan document back to January 1, 2010 (or, if later, the adoption date of the 403(b) plan). Eligible employers that failed to adopt a written 403(b) plan document by the end of 2009 now have a unique chance to easily redress that failure, by adopting The Wagner Law Group's pre-approved 403(b) plan and submitting it to the IRS under the 403(b) Voluntary Correction Program (VCP), to receive a clean bill of health from the IRS.<o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p></span></span></p> </div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The Wagner Law Group's volume submitter 403(b) plan has flexible design options to meet the needs of most 403(b) plan sponsors, including the following available features:<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l4 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Pre- and post-tax elective deferrals, and employee contributions;<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Automatic enrollment including QACAs and EACAs;<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo3;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Various eligibility and service-counting options;<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo4;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Employer matching and discretionary contributions, with several allocation options;<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l6 level1 lfo5;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Safe harbor matching provisions;<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l5 level1 lfo6;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Hardship withdrawal and loan provisions; and<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo7;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Various vesting alternatives.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <p class=MsoNormal style="margin-bottom: 0"><span style='mso-bookmark:_MailOriginal'><span style='color:black'>For more information about our Volume Submitter 403(b) Plan, please contact </span></span><a href="mailto:csowden@wagnerlawgroup.com" target="_blank" track=on shape=rect linktype=1 alt="http://csowden@wagnerlawgroup.com/?utm_source=Newsletter+-+IRS+Approves+WLG+403%28b%29+Volume+Submitter+&amp;utm_campaign=2%2F21%2F17+Newsletter&amp;utm_medium=email"><span style='mso-bookmark:_MailOriginal'>Christopher Sowden</span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='color:black'>.<o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' id="content_LETTER.BLOCK8"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;background:#2D3E46;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>This Newsletter is protected by copyright. Material appearing herein may be reproduced with appropriate credit.<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>&nbsp;<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.&nbsp; This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.<o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:7.5pt'> <td width="100%" style='width:100.0%;padding:.75pt .75pt .75pt .75pt; height:7.5pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> </div> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> </div> <span style='mso-bookmark:_MailOriginal'></span> <p class=MsoNormal align=center style='text-align:center; background:white; margin-bottom: 0;'><o:p>&nbsp;</o:p></p> </div> </body> </html>