RETIREMENT PLAN COMPARISON CHART

	Generally suitable for	Features and advantages include
Full Service 401k	Larger companies (100 or more employees) that want full-service bundled 401k plan.	Flexible range of plan design options May be primarily employee funded Pretax contribution advantages May include employer contributions, subject to vesting schedules Full range of investment options from leading fund families; company stock; self-managed accounts Employee communications and education support
Small Business Retirement Plan (Connect k)	Smaller companies (less than 100 employees) that want 401k plan flexibility	Affordable, easy to set up May be primarily employee funded Pretax contribution advantages May include employer contributions or matching contributions, subject to vesting schedules Flexible plan design, including loans Wide range of investment options
Wachovia Pension Resources	Companies that want to provide guaranteed pension benefit	Flexible range of plan design options Employer funded, based on actuarial calculations Bundled services, including plan consulting, actuarial and compliance services Expert investment management and institutional options Employee information, retirement modeling and communication support
Executive Retirement Plan	Organizations of any size that want to provide supplemental retirement benefits to key highly compensated employees	Contributions and benefits are not restricted by the IRS qualification limits Broad investment and funding choices Flexible plan design and consulting to meet strategic objectives
Profit Sharing Plan	Companies of any size that want the flexibility to change contributions annually and to focus employees on profits	Employer funded, with choice of formulas, up to certain limits per employee Deductible up to 25% of payroll Flexibility in plan design includes vesting schedules Broad choice of investment options, including major fund families, company stock, and self-managed accounts
Money Purchase Plan	Companies that want to commit to the same percentage contribution each year	Employer funded, at a fixed contribution rate, up to certain limits per employee Deductible up to 25% of payroll May allow for loans and vesting schedules
Taft-Hartley Plan	Unions that want to provide retirement benefits to members	Employers contribute according to collective bargaining agreements Investments may be directed by trustees or individual participants Wide variety of investment options Employee communication and education support, similar to 401k plans
403(B) and 457 Plans	Not-for-profit and government entities respectively, that want to provide retirement benefits through employee salary deferral	Primarily employee funded, up to annual limits Pretax contribution advantages Employer may make matching or discretionary contributions Flexible plan design, vesting schedules Wide variety of investment options Employee communications and education support, similar to 401k plans
Employee Stock Ownership Plan	Companies that want to provide shares of company stock to participating employees' retirement plans	May be a stand-alone plan or incorporated into a 401k or other defined benefit plan Provides a vehicle for employee incentive and corporate finance Company can borrow to finance the stock purchase May provide special tax advantages to company and employees

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