Vantage Benefits Administrators (VBA) is an independent benefits administration and insurance agency that has over 35 years of experience administering corporate benefit programs. VBA analyzes clients' existing benefits, designs customized benefit plans within budgets, sources and implements benefit providers, and manages ongoing administration. VBA's services include group medical, dental, life, and disability insurance; cafeteria plans; commuter benefits; retirement plans; and COBRA administration. VBA works as a partner with clients and their advisers to control costs and maximize value for employees.

1. Your Single Source Solution for Employee Benefits Administration

2. Who Is Vantage Benefits? Fortress Financial Services, Inc., doing business as Vantage Benefits Administrators (VBA) is an independent Third Party Administrator and full service Insurance Agency specializing in corporate employee benefit programs. Independent of all investment and insurance companies, VBA is unbiased in its pursuit of your company’s best interest. Our primary objective is to establish a partnership between you, your adviser and our staff, which assures you: Quality Protection Valued Customer Service Excellent Claims Support Over 35 Years Experience Administrating Corporate Benefit Programs

3. VBA’s Third Party Administration & Corporate Benefit Programs Corporate Benefit Programs: Group Medical and Disability Group Dental and Vision Group Term Life and AD&D Group Voluntary Benefits Third Party Administration Services: 401k Retirement Plan & Pension Administration Section 125 Cafeteria Administration Section 132 Mass Transit/Transportation Federal COBRA Administration

4. Perceived Value “ Employee benefit programs must be evaluated in terms of the “perceived value” to the employees, not solely on Employer expenditures.”

5. VBA’s Solution Vantage Benefits Administrators provides you with the independent expertise needed to guide your company through the design, implementation and administration of a complete benefits package, with our focus being to control costs and educate the employees as to the value of the overall package being delivered to them.

6. Step 1 Analyze Analyze all employee benefits coverage looking at cost for employer, cost for employee, contribution strategies and scope of benefits offered. Benchmark analysis to determine position in marketplace when compared to similarly-situated employers. Perform an employee survey to determine perception of current benefits being offered. Evaluate and measure the return on investment of benefit programs.

7. Step 2 Design Identify current business initiatives, goals and objectives, and develop an employee benefit program that supports similar outcomes. Conduct a gap analysis of the current offering and design a program around fulfilling exposures within the stated financial budget. Build a flexible program with a range of affordable, quality benefits so participants can select those benefits that best meets their needs, giving them control of investing their benefit dollars.

8. Step 3 Source Develop and send RFP to Vendors Review Vendor Responses Negotiate and select vendors Package with VBA’s administration functions

9. Step 4 Implement Create a “branded” communication strategy that positions benefits program in a positive light with employees. Communicate to employees with an emphasis towards utilization and fiscal responsibility. Outcome is to build a partnership with employees to control future cost and manage health care more efficiently Leverage technology systems and tools to provide employees with real time access to data and information, allowing them to get more value out of the benefit program. Provide a “user friendly” enrollment process so employees can walk away from enrollment feeling positive, not frustrated.

10. Step 5 Manage Ongoing customer service with HR and participants Provide HR and participants with daily administrative support Supply periodic administrative/demographic reports to HR Review semi-annual cost analysis and employee surveys with the company and product providers to track the success of stated objectives for the benefits package i.e. employer/employee cost and employees perceived value.

11. Corporate Benefit Programs Insurance Premium cost savings achieved through an objective research of all available plans from all major carriers Plan designs are prepared and proposed based on the criteria developed in the Employer’s Stated Goals VBA provides resources to enroll, educate and service all employees who participate in the Employer benefit programs

12. Partial list of Benefit Providers Aetna US Healthcare Blue Cross Blue Shield Cigna Healthcare Health Net Kaiser Health Plan PacifiCare United Healthcare Dental Health Services Transamerica Delta Dental Safeguard Unum Lincoln Financial Group John Hancock Hartford Standard AIG

13. Section 125 Cafeteria Plan Choosing benefits from a “menu”; allows employees to pick and choose the benefits most important to them Pay group insurance premiums, out of pocket medical expenses, and child care with “Pre-Tax” dollars Employees save substantial income tax dollars Employers receive savings on “payroll tax” VBA provides all administration, collection, payment, and compliance services

14. Section 132 Parking ($215/month 2007) Qualified parking is parking provided on or near the employer's business premises. It also includes parking on or near a location from which employees commute to work using mass transit, vanpools, carpools, or on a commercial lot. It does not include parking on or near an employee's residence. Mass Transit ($110/month 2007) Transit passes include tickets, tokens, fare-cards, and vouchers entitling an employee to transportation on mass transit or a commercial commuted highway vehicle. These passes must be used for commuting to and from the workplace.

15. Federal Cobra Administration COBRA is a federal law that requires organizations with 20 or more employees to offer the continuation of group benefits (Medical, Dental, Vision, and medical reimbursement accounts) to employees and covered dependents upon experiencing a “qualifying event” If you fail to promptly notify your former employees about COBRA continuation laws, you may be responsible for any medical expenses incurred after their group benefits terminate

16. COBRA Administration Cont… VBA provides the following COBRA continuation services Initial notification and qualifying event letters Notification at termination Quarterly reports Assistance during open enrollment Notification of plan changes Billing and collection services from Continuants

17. Retirement Plan Administration Vantage401(k) provides: Platform, Plan Set-up, Daily Valuation Record Keeping, Plan Administration, and Fiduciary Compliance Web-Based transaction capabilities for EE and ER reduces paperwork and saves time for the participant & HR Online Enrollment includes: Education Retirement Planner Asset Allocation Self Help Tools Automated processing of contributions, distributions, loans and participant transactions Consolidated reporting for all plan assets and activity Monthly, Quarterly, and Annual interactive statements available

18. Retirement Plan Trading & Custody SunGard Transaction Network Trade over 300 Fund Families and over 30,000 cusips Includes NSCC and non-NSCC eligible Over $100 Billion in customer retirement assets Penson Financial Services, Inc. Custodian Trade: Exchange Traded Funds (ETF’s) Self Directed Brokerage Accounts

19. Vantage Benefits 401k & Pension Administration Section 125, 132 & COBRA Administration Corporate Benefit Programs