Retirement Solution Traditional daily-valued retirement plan
		Solution Online Internet-based retirement plan
		Solution Online Solo(k) Internet-based retirement plan for an individual business owner and, if applicable, a spouse

Eligibility Any type of public or private company; typically with 25 or more employees. Key Advantages Investment options from First American Funds and other leading fund companies Customized and comprehensive employee education 24/7 Web and phone access for transactions Daily record keeping for all accounts Professional trustee and account services Funding/ Contributions Primarily employee salary deductions, plus optional employer "matching" contributions. Employee: as much as 25% of compensation annually (maximum $14,000 in 2005). Employer: possibly up to 25% (maximum $30,000 indexed). Asset Access Loans and certain hardship withdrawals may be allowed. Distributions prior to age 59½ may subject the plan participant to a 10% IRS penalty. Vesting Employee contributions vested immediately. Different vesting schedules for employer contributions. Administrative Responsibilities Form 5500 filing for the plan is required, as is special IRS testing to ensure plan does not discriminate in favor highly compensated employees.

The First American Funds advantage.
As an experienced retirement plan provider, we understand that you can't let servicing your 401(k) plan interfere with your other business responsibilities. That's why all of our 401(k) plans are "bundled" to ease your administrative burden. Our account services include:

		Back office management
		Record keeping and communications
		Investment trade, transaction and compliance tracking
		Form 5500 filing