The ProNvest Financial Planning System is based upon the investment modeling program developed by Dr. William Breen of Northwestern University, Kellogg School of Management. The model finds the asset allocation strategy that provides the highest probability of achieving target wealth when simulated over many economic scenarios. This system has been developed independently of any investment company or investment funds for the purpose of assisting the users in making the best investment decisions. The quantitative methodology makes use of historical performance data and sophisticated, widely recognized, simulation methodology to create a large number of plausible economic scenarios for which to simulate outcomes.

ProNvest’s advice is primarily focused on accumulation investment strategies for tax-qualified plans. However, the financial planning simulation does include assumptions for tax on capital gains (when realized) and dividends for the non-tax qualified portion of retirement assets in accordance with current tax law.

Additionally, ProNvest’s Model takes the following into consideration:

• Defined benefit pensions: ProNvest queries each participant as the applicability of any pension benefits and how the payout is received. This payout (lump sum vs. monthly) is then factored into the amount of money required by a participant to save to maintain their current lifestyle.

• Social Security benefits: ProNvest allows each participant to determine if they would like ProNvest to include SSA benefits as part of the calculation. ProNvest has embedded a table for individuals between the age of 22 and 65 and a link to the SSA calculator for individuals where the table is not satisfactory, such as individuals not in that age category, or with special needs.

• Lifestyle or life cycle fund holdings: All funds in each plan are used in creating the ProNvest recommendations. The attributes, style, and returns of life funds are included in our modeling and where appropriate, will be included in our recommendations.

• Other assets: The ProNvest retirement planner allows each participant to enter as much information as possible about their financial situation. All assets are used as a basis for investment recommendations as the goal of ProNvest is to assist the participants to plan to have enough assets to maintain current lifestyle through retirement.

• Spousal Information: To give participants a holistic view of retirement savings needed, ProNvest allows participants to include spousal information in the planner.