Rimkus, Marciano & Associates, Inc. has achieved certain levels of servicing with a number of WRAP plan providers and receives a TPA subsidy from them. Since RMA, Inc. does not sell investment products and is strictly a fee-based Third Party Administrator, we pass these dollars along to our clients as credits against our future administration fees. The following is a list of the fund companies that are sending us subsidies and when the subsidy began:

American Funds - 2003

American Plan Premier - 2009

Colonial Surety Company - 2007

First Mercantile - 2010

Great West - 2010

Hartford (was SunLife, MFS) - 2006

ING - 2008

John Hancock Forum (was Manulife) - 2004

Oppenheimer - 2008

Principal Financial Group - 2007

November 6-8, 2007

Rimkus, Marciano & Associates, Inc. once again brought in S. Derrin Watson, J.D. for a 3-day in-house training session which everyone attended. Derrin is a tax attorney in practice in Santa Barbara, California. He works with and speaks for SunGard Corbel. Derrin is the author of Who's the Employer, A Guide to Employee and Aggreration Issues Affexting Qualified Plans. He lectures frequently for SunGard Corbel, the American Society of Pension Actuaries, the National Institute of Pension Administrators and the Western Pension & Benefits Conference. He is an Editorial Advisor for the Journal of Pension Benefits and has written many articles for that publication and the Pension Actuary. He also writes the popular Who's the Employer column for BenefitsLink.

Derrin was here for two days in November, 2004 for our first in-house training session. That session was an indepth look into the fundamentals of 401(k) plan.

This time, we spent the first two days on 401(k) plans: Beyond the Basics. He covered such topics as identifying HCEs, ADP/ACP testing and the fiduciary issues surrounding deferral deposits. The final day covered cross-tested plans and cash balance defined benefit plans. As with our first session, everyone received continuing professional education credits.