Expense Performance Analysis Report

Prepared for: Smart Company

Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

EXPENSE PERFORMANCE ANALYSIS REPORT

To discuss any of this report,

please contact your representative:
Michael Stillman
International Research & Asset Management, Inc.
mstillman@intlresearch.com

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

PERFORMANCE COMPARISON - Current Vs. Category Index

Investment Allocation

Current Portfolio

Fund
Type

% of
Assets

MV

0.05%

$643

AllianceBern Discovery Value K

LV

1.13%

$14,480

American Century Equity Income R

Value

Fund Name

3 Yr Total
% Return

Category Index

3 Yr Total $
Return

5 Yr Total
% Return

5 Yr Total $
Return

14.79%

$973

7.28%

$914

Russell Mid Cap Value TR USD

17.21%

11.57%

$20,110

4.49%

$18,036

Russell 1000 Value TR USD

14.30%

Index Name

3 Yr Total
% Return

3 Yr Total $
Return

+ / - Current
Fund 3 Yr

5 Yr Total
% Return

5 Yr Total $
Return

+ / - Current
Fund 5 Yr

$1,035

$63

6.27%

$871

($42)

$21,623

$1,513

2.70%

$16,543

($1,493)

GI

7.18%

$91,983

American Century Government Bond A

4.00%

$103,468

4.52%

$114,737

Barclays US Government TR USD

4.71%

$105,602

$2,134

4.57%

$115,012

$275

TG

0.05%

$613

American Century LIVESTRONG 2025 R

9.88%

$813

3.95%

$744

Morningstar Lifetime Moderate 2025

11.82%

$857

$44

4.70%

$771

$27

TI

0.02%

$200

American Century LIVESTRONG 2035 R

10.91%

$273

3.62%

$239

Morningstar Lifetime Moderate 2035

12.49%

$285

$12

4.32%

$247

$8

TK

0.74%

$9,533

American Century LIVESTRONG 2045 R

11.69%

$13,282

3.51%

$11,328

Morningstar Lifetime Moderate 2045

12.49%

$13,570

$287

4.25%

$11,738

$411

LG

0.70%

$9,029

American Century Ultra R

13.11%

$13,066

3.83%

$10,896

Russell 1000 Growth TR USD

14.61%

$13,593

$527

5.70%

$11,913

$1,017

LG

3.96%

$50,682

American Funds AMCAP R3

12.79%

$72,722

4.75%

$63,918

Russell 1000 Growth TR USD

14.61%

$76,299

$3,577

5.70%

$66,870

$2,951

MA

0.03%

$437

American Funds American Balanced R3

11.59%

$607

4.76%

$551

Morningstar Moderately Aggr Target

Risk

11.37%

$604

($4)

4.51%

$545

($7)

HY

5.04%

$64,524

American Funds American Hi Inc Tr R3

10.09%

$86,092

7.97%

$94,675

BofAML US High Yield Master II TR

USD

11.55%

$89,563

$3,471

10.62%

$106,878

$12,203

CI

0.22%

$2,787

American Funds Bond Fund of Amer R3

5.40%

$3,263

3.42%

$3,297

Barclays US Government/Credit 5-10

Yr TR USD

8.05%

$3,516

$252

7.06%

$3,920

$623

IB

2.97%

$37,984

American Funds Capital World Bond R3

4.94%

$43,896

4.37%

$47,041

Citigroup WGBI NonUSD USD

3.55%

$42,175

($1,721)

4.11%

$46,458

($583)

FB

2.75%

$35,257

American Funds EuroPacific Gr R3

7.04%

$43,240

0.61%

$36,346

MSCI ACWI Ex USA NR USD

7.03%

$43,228

($12)

-0.10%

$35,081

($1,264)

LG

0.12%

$1,578

American Funds Growth Fund of Amer

R3

11.74%

$2,202

2.90%

$1,820

Russell 1000 Growth TR USD

14.61%

$2,376

$174

5.70%

$2,082

$262

LB

0.00%

$0

American Funds Invmt Co of Amer R3

10.55%

$0

2.40%

$0

Russell 1000 TR USD

14.48%

$0

$0

4.28%

$0

$0

WS

3.79%

$48,596

American Funds SMALLCAP World R3

11.80%

$67,909

2.85%

$55,927

MSCI World NR USD

10.26%

$65,141

($2,768)

1.41%

$52,120

($3,807)

American Funds Washington Mutual R3

13.24%

$46

3.14%

$37

Russell 1000 Value TR USD

14.30%

$48

$1

2.70%

$37

($1)

Russell 2000 TR USD

15.98%

$21,957

6.31%

$19,111

12.48%

$38,051

($4,010)

6.88%

$37,293

($2,105)

LV

0.00%

$32

SB

1.10%

$14,074

Dreyfus Small Cap A

ST

2.09%

$26,739

Dreyfus Technology Growth A

16.30%

$42,061

8.06%

$39,398

Morningstar Technology Sector Index

TR USD

FB

2.21%

$28,357

Fidelity Advisor Diversified Intl T

7.46%

$35,189

-1.75%

$25,961

MSCI ACWI Ex USA NR USD

7.03%

$34,768

($421)

-0.10%

$28,215

$2,254

TE

1.75%

$22,436

Fidelity Advisor Freedom 2020 T

9.13%

$29,159

2.66%

$25,583

Morningstar Lifetime Moderate 2020

11.20%

$30,850

$1,691

5.01%

$28,648

$3,065

TI

0.83%

$10,615

Fidelity Advisor Freedom 2035 T

10.29%

$14,241

1.93%

$11,680

Morningstar Lifetime Moderate 2035

12.49%

$15,110

$869

4.32%

$13,115

$1,435

TJ

15.17%

$194,353

Fidelity Advisor Freedom 2040 T

10.36%

$261,232

1.74%

$211,861

Morningstar Lifetime Moderate 2040

12.53%

$276,947

$15,715

4.28%

$239,660

$27,800

SR

10.61%

$135,946

Fidelity Advisor Real Estate T

21.32%

$242,753

6.53%

$186,520

Dow Jones US Select REIT TR USD

21.62%

$244,558

$1,805

5.89%

$180,984

($5,536)

MU

4.48%

$57,385

Fidelity Advisor Strategic Income T

7.83%

$71,948

8.08%

$84,630

Barclays US Universal TR USD

5.98%

$68,308

($3,640)

5.78%

$76,000

($8,630)

MB

0.28%

$3,604

Fidelity Advisor Value Strategies T

15.72%

$5,585

4.84%

$4,565

S&P MidCap 400 TR

17.57%

$5,857

$272

7.99%

$5,293

$728

SP

9.44%

$120,905

Franklin Gold and Precious Metals A

0.37%

$122,252

-0.49%

$117,972

MSCI World/Metals&Mining PR USD

-1.63%

$115,089

($7,163)

-6.86%

$84,747

($33,224)

LG

1.55%

$19,913

Franklin Growth Opportunities R

12.76%

$28,550

5.56%

$26,100

Russell 1000 Growth TR USD

14.61%

$29,978

$1,428

5.70%

$26,273

$174

CA

1.91%

$24,521

Franklin Income R

10.75%

$33,310

5.12%

$31,475

Morningstar Moderately Cons Target

Risk

8.24%

$31,096

($2,214)

4.97%

$31,251

($224)

ES

2.30%

$29,422

Invesco European Growth R

11.27%

$40,533

1.68%

$31,978

MSCI Europe NR USD

7.38%

$36,429

($4,104)

-1.09%

$27,853

($4,125)

FG

0.17%

$2,146

Invesco International Growth R

8.83%

$2,766

1.59%

$2,322

MSCI EAFE Growth NR USD

8.00%

$2,703

($63)

-0.30%

$2,114

($208)

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Page 2

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

PERFORMANCE COMPARISON - Current Vs. Category Index

SB

1.52%

$19,491

Invesco Small Cap Equity R

16.70%

$30,978

6.60%

$26,830

Russell 2000 TR USD

15.98%

$30,408

($570)

6.31%

$26,467

($363)

LV

1.74%

$22,247

Invesco Value Opp R

11.52%

$30,855

1.60%

$24,085

Russell 1000 Value TR USD

14.30%

$33,221

$2,366

2.70%

$25,417

$1,332

SG

1.55%

$19,867

Lord Abbett Developing Growth A

18.18%

$32,792

7.12%

$28,021

Russell 2000 Growth TR USD

17.02%

$31,836

($956)

6.85%

$27,670

($351)

LB

1.40%

$17,973

Nuveen Equity Index R3

13.18%

$26,057

3.21%

$21,049

Russell 1000 TR USD

14.48%

$26,966

$908

4.28%

$22,163

$1,114

MB

0.53%

$6,773

Nuveen Mid Cap Index R3

16.64%

$10,748

7.23%

$9,602

S&P MidCap 400 TR

17.57%

$11,007

$259

7.99%

$9,947

$345

MV

2.90%

$37,112

Nuveen Mid Cap Value R3

10.95%

$50,687

2.21%

$41,398

Russell Mid Cap Value TR USD

17.21%

$59,760

$9,073

6.27%

$50,300

$8,902

SB

1.70%

$21,755

Nuveen Small Cap Value R3

16.51%

$34,407

5.91%

$28,990

Russell 2000 TR USD

15.98%

$33,940

($467)

6.31%

$29,541

$552

LB

0.14%

$1,793

Pioneer R

9.34%

$2,344

1.52%

$1,933

Russell 1000 TR USD

14.48%

$2,690

$346

4.28%

$2,211

$278

MG

0.14%

$1,763

Prudential Jennison Mid Cap Growth R

15.80%

$2,738

7.49%

$2,530

Russell Mid Cap Growth TR USD

16.76%

$2,806

$69

6.22%

$2,384

($146)

EM

5.65%

$72,368

Templeton Developing Markets R

7.41%

$89,677

1.87%

$79,392

MSCI EM NR USD

7.17%

$89,077

($600)

2.04%

$80,057

$665

SV

0.08%

$1,039

Victory Small Company Opportunity R

14.34%

$1,553

8.06%

$1,531

Russell 2000 Value TR USD

14.88%

$1,575

$22

5.63%

$1,366

($165)

10.21%

$1,714,375

3.61%

$1,525,911

10.70%

$1,754,498

$18,166

3.57%

$1,549,169

$4,147

TOTALS
100.00%

Weighted Return
$1,280,955

Weighted Return

Current

Category

Cat Advtg

Weighted Return

Projected Growth After 3 Years

$1,714,375

$1,754,498

$18,166

10.21% vs 10.70%

Projected Growth After 5 Years

$1,525,911

$1,549,169

$4,147

3.61% vs 3.57%

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Page 3

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

PERFORMANCE COMPARISON - Current Vs. Proposed Funds

Investment Allocation

Current Portfolio

Fund
Type

% of
Assets

MV

0.05%

$643

AllianceBern Discovery Value K

LV

1.13%

$14,480

American Century Equity Income R

Value

Fund Name

3 Yr Total
% Return

Proposed Portfolio

3 Yr Total $
Return

5 Yr Total
% Return

5 Yr Total $
Return

14.79%

$973

7.28%

$914

XXXXXXXXXX

17.87%

11.57%

$20,110

4.49%

$18,036

XXXXXXXXXX

16.25%

Fund Name

3 Yr Total
% Return

3 Yr Total $
Return

+ / - Current
Fund 3 Yr

5 Yr Total
% Return

5 Yr Total $
Return

+ / - Current
Fund 5 Yr

$1,053

$80

7.43%

$920

$6

$22,748

$2,638

5.28%

$18,728

$692

GI

7.18%

$91,983

American Century Government Bond A

4.00%

$103,468

4.52%

$114,737

XXXXXXXXXX

5.08%

$106,725

$3,257

5.58%

$120,675

$5,937

TG

0.05%

$613

American Century LIVESTRONG 2025 R

9.88%

$813

3.95%

$744

XXXXXXXXXX

10.46%

$826

$13

4.47%

$763

$19

TI

0.02%

$200

American Century LIVESTRONG 2035 R

10.91%

$273

3.62%

$239

XXXXXXXXXX

11.47%

$277

$4

4.14%

$245

$6

TK

0.74%

$9,533

American Century LIVESTRONG 2045 R

11.69%

$13,282

3.51%

$11,328

XXXXXXXXXX

12.28%

$13,494

$212

4.04%

$11,621

$293

LG

0.70%

$9,029

American Century Ultra R

13.11%

$13,066

3.83%

$10,896

XXXXXXXXXX

18.45%

$15,005

$1,939

8.97%

$13,873

$2,977

LG

3.96%

$50,682

American Funds AMCAP R3

12.79%

$72,722

4.75%

$63,918

XXXXXXXXXX

18.45%

$84,228

$11,507

8.97%

$77,873

$13,955

MA

0.03%

$437

American Funds American Balanced R3

11.59%

$607

4.76%

$551

XXXXXXXXXX

11.25%

$602

($6)

5.52%

$572

$20

HY

5.04%

$64,524

American Funds American Hi Inc Tr R3

10.09%

$86,092

7.97%

$94,675

XXXXXXXXXX

13.08%

$93,299

$7,207

10.65%

$107,023

$12,348

CI

0.22%

$2,787

American Funds Bond Fund of Amer R3

5.40%

$3,263

3.42%

$3,297

XXXXXXXXXX

6.93%

$3,407

$144

7.47%

$3,996

$698

IB

2.97%

$37,984

American Funds Capital World Bond R3

4.94%

$43,896

4.37%

$47,041

XXXXXXXXXX

8.74%

$48,839

$4,943

9.60%

$60,069

$13,028

FB

2.75%

$35,257

American Funds EuroPacific Gr R3

7.04%

$43,240

0.61%

$36,346

XXXXXXXXXX

11.84%

$49,322

$6,082

5.15%

$45,320

$8,975

LG

0.12%

$1,578

American Funds Growth Fund of Amer

R3

11.74%

$2,202

2.90%

$1,820

XXXXXXXXXX

18.45%

$2,622

$421

8.97%

$2,425

$604

LB

0.00%

$0

American Funds Invmt Co of Amer R3

10.55%

$0

2.40%

$0

XXXXXXXXXX

22.51%

$0

$0

10.69%

$0

$0

WS

3.79%

$48,596

American Funds SMALLCAP World R3

11.80%

$67,909

2.85%

$55,927

XXXXXXXXXX

10.87%

$66,228

($1,681)

4.54%

$60,675

$4,748

American Funds Washington Mutual R3

13.24%

$46

3.14%

$37

XXXXXXXXXX

16.25%

$50

$4

5.28%

$41

$4

XXXXXXXXXX

22.45%

$25,840

13.26%

$26,230

LV

0.00%

$32

SB

1.10%

$14,074

Dreyfus Small Cap A

ST

2.09%

$26,739

Dreyfus Technology Growth A

16.30%

$42,061

8.06%

$39,398

XXXXXXXXXX

16.18%

$41,931

($130)

11.45%

$45,978

$6,580

FB

2.21%

$28,357

Fidelity Advisor Diversified Intl T

7.46%

$35,189

-1.75%

$25,961

XXXXXXXXXX

11.84%

$39,669

$4,481

5.15%

$36,451

$10,490

TE

1.75%

$22,436

Fidelity Advisor Freedom 2020 T

9.13%

$29,159

2.66%

$25,583

XXXXXXXXXX

10.32%

$30,124

$964

4.26%

$27,640

$2,057

TI

0.83%

$10,615

Fidelity Advisor Freedom 2035 T

10.29%

$14,241

1.93%

$11,680

XXXXXXXXXX

11.72%

$14,802

$561

3.69%

$12,723

$1,044

TJ

15.17%

$194,353

Fidelity Advisor Freedom 2040 T

10.36%

$261,232

1.74%

$211,861

XXXXXXXXXX

11.85%

$271,956

$10,724

3.81%

$234,308

$22,448

SR

10.61%

$135,946

Fidelity Advisor Real Estate T

21.32%

$242,753

6.53%

$186,520

XXXXXXXXXX

33.76%

$325,346

$82,593

12.60%

$246,070

$59,550

MU

4.48%

$57,385

Fidelity Advisor Strategic Income T

7.83%

$71,948

8.08%

$84,630

XXXXXXXXXX

10.48%

$77,384

$5,436

9.01%

$88,334

$3,704

MB

0.28%

$3,604

Fidelity Advisor Value Strategies T

15.72%

$5,585

4.84%

$4,565

XXXXXXXXXX

17.53%

$5,851

$266

7.74%

$5,232

$667

SP

9.44%

$120,905

Franklin Gold and Precious Metals A

0.37%

$122,252

-0.49%

$117,972

XXXXXXXXXX

5.22%

$140,844

$18,592

2.94%

$139,754

$21,782

LG

1.55%

$19,913

Franklin Growth Opportunities R

12.76%

$28,550

5.56%

$26,100

XXXXXXXXXX

18.45%

$33,093

$4,544

8.97%

$30,596

$4,497

CA

1.91%

$24,521

Franklin Income R

10.75%

$33,310

5.12%

$31,475

XXXXXXXXXX

10.81%

$33,364

$54

7.48%

$35,170

$3,695

ES

2.30%

$29,422

Invesco European Growth R

11.27%

$40,533

1.68%

$31,978

XXXXXXXXXX

11.84%

$41,159

$626

2.15%

$32,724

$746

FG

0.17%

$2,146

Invesco International Growth R

8.83%

$2,766

1.59%

$2,322

XXXXXXXXXX

12.89%

$3,087

$321

1.42%

$2,303

($19)

SB

1.52%

$19,491

Invesco Small Cap Equity R

16.70%

$30,978

6.60%

$26,830

XXXXXXXXXX

22.45%

$35,786

$4,808

13.26%

$36,326

$9,496

LV

1.74%

$22,247

Invesco Value Opp R

11.52%

$30,855

1.60%

$24,085

XXXXXXXXXX

16.25%

$34,950

$4,095

5.28%

$28,774

$4,689

SG

1.55%

$19,867

Lord Abbett Developing Growth A

18.18%

$32,792

7.12%

$28,021

XXXXXXXXXX

19.41%

$33,826

$1,035

9.12%

$30,736

$2,715

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Page 4

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

PERFORMANCE COMPARISON - Current Vs. Proposed Funds

LB

1.40%

$17,973

Nuveen Equity Index R3

13.18%

$26,057

3.21%

$21,049

XXXXXXXXXX

22.51%

$33,047

$6,990

10.69%

$29,865

MB

0.53%

$6,773

Nuveen Mid Cap Index R3

16.64%

$10,748

7.23%

$9,602

XXXXXXXXXX

17.53%

$10,996

$248

7.74%

$9,833

$231

MV

2.90%

$37,112

Nuveen Mid Cap Value R3

10.95%

$50,687

2.21%

$41,398

XXXXXXXXXX

17.87%

$60,775

$10,088

7.43%

$53,106

$11,708

SB

1.70%

$21,755

Nuveen Small Cap Value R3

16.51%

$34,407

5.91%

$28,990

XXXXXXXXXX

22.45%

$39,943

$5,535

13.26%

$40,545

$11,556

LB

0.14%

$1,793

Pioneer R

9.34%

$2,344

1.52%

$1,933

XXXXXXXXXX

22.51%

$3,297

$953

10.69%

$2,979

$1,046

MG

0.14%

$1,763

Prudential Jennison Mid Cap Growth R

15.80%

$2,738

7.49%

$2,530

XXXXXXXXXX

16.38%

$2,779

$41

7.91%

$2,580

$50

EM

5.65%

$72,368

Templeton Developing Markets R

7.41%

$89,677

1.87%

$79,392

XXXXXXXXXX

11.85%

$101,264

$11,587

SV

0.08%

$1,039

Victory Small Company Opportunity R

14.34%

$1,553

8.06%

$1,531

XXXXXXXXXX

13.79%

$1,531

($22)

9.76%

$1,655

$124

14.49%

$1,951,372

$211,156

6.74%

$1,724,733

$251,983

TOTALS
100.00%

Weighted Return
$1,280,955

$8,816

Weighted Return
10.21%

$1,714,375

3.61%

$1,525,911

Current

Proposed

Prop Advtg

Weighted Return

Projected Growth After 3 Years

$1,714,375

$1,951,372

$211,156

10.21% vs 14.49%

Projected Growth After 5 Years

$1,525,911

$1,724,733

$251,983

3.61% vs 6.74%

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

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TM

| 2002-2013

Page 5

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

BENCHMARKING SERVICES RENDERED - Plans by Asset Size

Your Plan of $1,280,955 in assets is Benchmarked against 406 Plans within an Asset range of $1 to $2.5 million
Revenue
Captured

Advisor Services

Deducted
from
Assets

% Cost

$ Cost

% Cost
Conver

Total

Cost Identifier

Top 95(%)

Bottom 5(%)

Mean(%)

Median(%)

ERISA 3(21) Functional Fiduciary

Yes

No

0.00%

$0

0.00%

0.00%

Fiduciary Fee

0.89%

0.24%

0.55%

0.50%

Registered Rep - Suitability Std

Yes

Yes

0.55%

$0

0.00%

0.55%

Commissions

0.75%

0.23%

0.38%

0.40%

Investment Manager Search

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

Investment Menu Design

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.07%

0.02%

0.04%

0.02%

Investment Policy Statement

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.07%

0.02%

0.03%

0.02%

Investment Monitoring & Reporting

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.10%

0.03%

0.06%

0.05%

Fiduciary Education - Committee

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.07%

0.02%

0.04%

0.02%

Expense Analysis

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.07%

0.02%

0.03%

0.02%

Expense Benchmarking

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.08%

0.02%

0.04%

0.03%

Investment Benchmarking

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.05%

0.02%

0.04%

0.04%

Participant Level Advice

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.04%

0.04%

0.04%

0.04%

Attend Plan Committee Meeting

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.10%

0.04%

0.08%

0.10%

Vendor Search/RFP or RFI

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

Evaluate/Design Communication Materials

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.06%

0.04%

0.04%

0.04%

Fiduciary Governance System

Yes

No

0.00%

$0

0.00%

0.00%

Included in Fiduciary
Fee

0.04%

0.04%

0.04%

0.04%

0.98%

0.23%

0.53%

0.50%

CATEGORY BENCHMARK

0.55%

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

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| 2002-2013

Page 6

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

SERVICE CATEGORY BENCHMARKING SUMMARY - Comparison

Your Plan of 91 participants is Benchmarked against 372 Plans within a participant count range of 51 to 100
Current Plan
SERVICE CATEGORIES

Top 95th Percentile

Bottom 5th Percentile

Mean

Median

Total %

$ Per Head

$ Per Head

$ Per Head

$ Per Head

$ Per Head

0.55%

$77.42

0.79%

$111.41

0.11%

$15.77

0.30%

$42.41

0.40%

$56.31

0.40%

$56.31

0.55%

$77.42

0.79%

$111.41

0.11%

$15.77

0.30%

$42.41

0.40%

$56.31

0.40%

$56.31

Advisor Services
Current
Proposed
WEIGHTED AVERAGE EXPENSE
CURRENT

PROPOSED

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Page 7

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

SERVICE CATEGORY BENCHMARKING SUMMARY - Comparison

Your Plan of $1,280,955 in assets is Benchmarked against 406 Plans within an asset range of $1 to $2.5 million
Current Plan
SERVICE CATEGORIES

Top 95th Percentile

Bottom 5th Percentile

Mean

Median

Total %

Total $

Total $

Total $

Total $

Total $

0.55%

$7,045

0.98%

$12,601

0.23%

$2,946

0.53%

$6,807

0.50%

$6,405

0.40%

$5,124

0.55%

$7,045

0.98%

$12,601

0.23%

$2,946

0.53%

$6,807

0.50%

$6,405

0.40%

$5,124

Advisor Services
Current
Proposed
WEIGHTED AVERAGE EXPENSE
CURRENT

PROPOSED

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Page 8

Expense Performance Analysis Report

Prepared for: Smart Company
Plan Name: Smart Company 401(k) Plan
For Month Ending: January 31, 2013

DISCLOSURES
Past performance does not guarantee future results. The value of an investment will vary so that an
investor's shares, when redeemed, may be worth less than their original value.
Hyphens appear in data columns to indicate that data is not available.
Separate Account data is a delayed import and will be available approximately 45 days after month end.
Therefore, some of the Separate Account data may be empty or outdated until it is available.
Peer groups are comprised of all of the funds that match an investment's category as classified by
Morningstar. Morningstar Category identifies funds based on their actual investment styles as measured by
their underlying portfolio holdings over a three-year period.
Although the information contained within this report has been obtained from sources believed to be
reliable, no third-party associated with the development of this software or the importation of data
guarantees the information contained herein is accurate, adequate, or complete. In addition, there are no
warranties, conditions, guaranties or representations, whether express or implied, in law or in fact, oral or in
writing as to the information contained herein by any third-party. Each third-party their employees,
affiliates, contractors, agents, or any other information provider expressly disclaim any condition of quality
and any implied warranty of title, non-infringement, merchantability or fitness for a particular purpose and
under no circumstances will they be liable for any indirect, incidental, special or consequential damages or
for any errors in the information contained in this report or for any actions taken in reliance thereon,
including lost profits, regardless of whether such damages could have been foreseen or prevented.
Information contained herein is subject to change without notice.
2012 Morningstar, Inc. All rights reserved. The information contained herein: (1) is proprietary to
Morningstar and/or its content providers; (2) may not be copied or distributed; and (3) is not warranted to
be accurate, complete, or timely. Neither Morningstar nor its content providers are responsible for any
damages or losses arising from any use of this information. Past performance is no guarantee of future
results.
*** This investment does not have the performance history for the time frame selected. Therefore, the rate
of return calculation and the accumulative value ignores this investment and its comparative.
Category Benchmarking Total compares the Current and Proposed total to all plans within the plan
participant or asset range to which it is compared regardless of which services lines are included. However,
each service line within the Category only reflects the information applicable to that service line. As a
result, if you add up the service lines reflected it will not equal the Category Benchmarking Total.

Prepared By: Michael Stillman, International Research & Asset Management, Inc.
PT ID: 17886

Powered by PlanTools

TM

| 2002-2013

Page 9