Dear John:

I wanted to express to you my appreciation for the help you have given me over the last few months in assisting my efforts to close several qualified plans for my clients. In my 25 years in the business I have not come across a TPA with more knowledge about not only the technical aspects of these plans but also the planning and design opportunities that each plan provides. It is very refreshing to know that the customized plans we have implemented are after a rigorous review of the various options and have served the best interests of the client.

In addition my recent education on the use of Section 419 plans has been extremely helpful in opening up other prospective cases and having another beneficial tool to bring to the affluent clients for their planning needs. Having reviewed the fee structure of various TPA's in the industry I am also quite pleased that yours are very competitive, especially considering the level of actuarial work that is done to come up with the best of plan designs.

I look forward to working with you in the future and closing a significant amount of business.

All the best,

John

John R. Heyser, CFP, CWPP