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Freed Maxick dedicates substantial resources to ensure that we are committed to providing quality employee benefit plan audits to our clients. Listed below are the key factors that demonstrate our qualifications and willingness to provide your Plan and management excellent service in a timely, professional, and personalized manner. We currently perform approximately 75 employee benefit plan audits each year, and have a core group of 20 people who have been trained in the numerous rules and regulations impacting this highly specialized industry. Our annual audits consist of Defined Contribution Plans, Defined Benefit Plans, Employee Stock Ownership Plans and VEBA Plans. We are a member of the American Institute of Certified Public Accountants Employee Benefit Plan Audit Quality Center. This program was established to help its members achieve the highest standards in performing quality employee benefit plan audits. Membership requires that Firms maintain a consistent level of quality with respect to audits of employee benefits plans and staff continuing education requirements. Our firm is a member of the Center for Public Audit Firms of the AICPA. Additionally, we are registered, and in good standing with the Public Company Accounting Oversight Board (PCAOB). We go through a rigorous peer review every three years to ensure the quality of our work is in accordance with our professional standards. Our most recent peer review was an unqualified opinion with no letter of comments, a rating that less than 15% of all firms obtain. While Freed Maxick & Battaglia, CPAs, PC is a locally owned Firm, we have access to the resources of a national firm, RSM McGladrey, Inc., if those resources become necessary. RSM McGladrey is the 5th largest accounting firm in the country and audits over 100 SEC registered companies. We conduct a number of seminars and training sessions each year for the benefit of our staff and clients. We invite our clients to participate and encourage them to communicate their topics of interest. We also have an expansive library of articles and other resources that we make available through our website.