Retirement Capital Group Introduction

RCG provides client-specific compensation and executive benefits consulting for the Fortune 1000 marketplace. Our consultative process enables your company to optimize your plan design and structure; benefit security and funding; plan implementation and administration. RCG provides trained professionals including: tax and ERISA attorneys; CPAs; Registered Investment Advisors; financial analysts; and actuaries.

In regard to administration and plan maintenance, RCG utilizes an open architecture approach. A network of Third Party Administrators (TPAs) track participant contributions and investments. RCG has done extensive research to determine the best plan administrators, and offers its clients a choice, based on needs and culture. This approach to administration is setting new standards in administration quality, and provides companies with options they have never before experienced.

Differentiators

National Network of Experts - RCG has national presence with four Regional Offices, and Affiliates across the country with expertise in executive benefits and retirement solutions.

Dedicated Staff of Professionals - RCG experts are pioneers in the nonqualified executive benefits industry, and have been responsible for many major milestones. The RCG team is not only talented, but committed to providing innovative executive benefits solutions.

Proprietary & Creative Solutions - RCG is able to create the best possible traditional deferred compensation plan, and has access to a proprietary alternative called the ISOP®. In addition, RCG has access to an option strategy to replace or enhance traditional deferred compensation plans. These choices and others translate into real value for your company.

An Open Architecture Approach - RCG has a state-of-the-art approach to implementation and administration. Through RCG's "best of class" third party administration (tpa) evaluation process, RCG provides the best solution for each client's needs. RCG's Plan Administration Solutions ( PAS ) is comprised of a collection of the best nonqualified plan TPA firms in the market. Each TPA has a different approach and solution to administration, therefore RCG is able to offer its multiple solutions to their clients' unique requirements. Through a comprehensive research and evaluation process, RCG screens and monitors TPAs based on these main factors:

1. Stability - Low turnover of plan administrator and stability in management
2. Experience - Experience and expertise in nonqualified plan administration
3. Technology - Flexible administration systems with highest level of security

History

RCG was incorporated in July, 2002. While we are a relatively new company, our key principals have spent their entire careers in the nonqualified executive benefits field. Some of our experts have contributed to major milestones in the industry. RCG's founder and Chairman, President, and Chief Executive Officer, William L. MacDonald (Bill), is a pioneer in the nonqualified executive benefits industry, and as a leader has singly contributed much to the industry. As the former CEO and founder of Compensation Resources Group (CRG), Bill has trained many of the top nonqualified executive benefits consultants in the industry today. Through the years, his teams have been responsible for some of our industry's major milestones, such as:

•  The development of the first "haircut" provision; through legal research, CRG developed the haircut provision approximately 15 years ago.

•  In 1984, through client work, the team developed a security device called the Secured Trust, which provided two publicly-traded companies bankruptcy protection that prevailed in bankruptcy court. In addition, another 20 companies implemented this strategy.

•  In 1995, through client efforts, CRG was first in the country to establish a fiduciary services concept, and today this concept is used by leading trust companies.

In 1997, CRG set the industry standard in plan administration by developing one of the first Web-based nonqualified plan administration systems with online access and interactive voice-response, custom earnings crediting methods, unlimited vesting schedules, unlimited deemed investments, unlimited deferral sources, unlimited distribution schedules by deferral source and/or account, and custom client reporting capabilities.