Pension Plans Profit Sharing Plans 401(k) Plans ESOPs SEPs SIMPLE Plans IRA Rollovers Certified Audits Plan Accounting Financial Statements Allocation and Distribution Calculations Form 5500 Filings Representation before the IRS & Local Tax Authorities Smith & Associates, Ltd. 20 North Wacker Drive, Suite 1700 Chicago, Illinois 60606-2904 Phone: (312) 444-1776 Fax: (312) 236-5828 info@cpasmith.com ©2000 Smith & Associates, Ltd. All rights reserved.