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Pension Funding Report: Ohio Police & Fire Pension Fund

What is a Summary Plan Description ("SPD"). Form: Michigan State Retirement System Release of Data Stock Market Fluctuations and the consequences for QDROs. Who or what Qualifies as an Alternate Payee. Shared Payment vs. Separate Interest QDROs

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com Fees: QDRO and Related Fees: Drafting Qualified Domestic Relations Orders ("QDRO"): Legal Aid, State Non-Profit Legal Services & U.S. Legal Services, Inc. $400.00 Includes: (Click on Plan Type to Access Correct Form) Civil Service Retirement System Federal Employees Retirement System Thrift Savings Plan U.S. Railroad Retirement System IRA Transfer Orders State and Municipal Plans All private and public companies Drafting Domestic Relations Orders against Non-Qualified Plans: $750.00 (minimum) Drafting Property Settlement Agreement Language for QDRO: $550.00 (per Plan) Drafting Consent Order for Equitable Distributions: $750.00 (minimum) Miscellaneous QDRO Fees: $125.00-$250.00 (per QDRO) (depending on changes required) Revision Fees to Previously Prepared QDRO: Revision to Previously Prepared QDRO (Address' Only): $75.00 (per QDRO) QDRO Rush Fee (48-hour (business days)): $150.00 (per QDRO) Superceding QDRO (when prior QDRO prepared by Troyan): $250.00 (per QDRO) Written Review and Commentary on QDRO (when QDRO not prepared by Troyan) (This service does not include drafting a QDRO): $455.00 (review per QDRO)

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced Actuary prepares all Pension Valuations. Visit us: www.TroyanLaw.com or www.QDROAttorney.com Click Button for Pension Valuation Form: Pension Valuation Form Pension Valuation Interest Rates - Troyan Valuations L

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com

See our list of QDRO Administration Fees. Troyan Law QDRO Administration Fees : (for Plans with Less Than 1,000 Participants) Third-Party QDRO Review and Commentary: Legal Opinion / Advice to Plan Administrator: QDRO Administration Guidelines for Plan: Sample QDRO Template: Initial Set-up of QDRO Procedures: $850.00 (per QDRO) $450.00 (per Hour (min. 1 hour) $2,500.00 (per Plan) $2,500.00 (per Plan) $7,500.00 (per Plan) QDRO Administration Fees: (for Plans with Less Than 1,000 Participants) Small Plan Administration Consultation: (Includes: Written Review & Pre-approval of Draft QDRO & Qualification Letter) (fee is for each Participant) $850.00 QDRO Administration Guidelines for Plan: $2,500.00 (per Plan) Sample QDRO Template: $1,250.00 (per Plan) Initial Set-up of QDRO Procedures: $3,500.00 (per Plan)

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Litigation Support Services Our firm has successfully assisted litigation firm's nationwide to allow same gender Participant's and Alternate Payee's to obtain pension benefit awards in Quasi - Marriage Dissolution Actions or in cases where a marriage never existed. Troyan & Associates, P.A. has successfully provided legal opinions to Plan Administrators, Courts, Couples, Families Family Law Attorneys which has served as a legal basis pension benefits from QDROs to be awarded in cases where the parties were: Not Legally Married; Were Connected by Civil Unions; Marriages were Annulled or Voided; Were Domestic Partners; Our past performance is not a guarantee of future success, contact our firm to discuss the facts of your case.

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com Contact Troyan & Associates, P.A. 560 Communications Parkway, Sarasota, Florida 34240 Address Email Call Us Toll Free Info@TroyanLaw.com (877) 443 - 4867 Our Office is located in Sarasota, Florida Contact

Union Pension QDROs, Rodney D. Troyan, Esq. Nation's Premier QDRO Attorney At Troyan & Associates, P.A.you can trust our experience providing reliable, professional and timely pension evaluations. Our firm’s actuary William M. Troyan has pioneered the pension evaluation field and become a leader in defined benefit and defined contribution plan pension valuations for marital dissolution actions and retiree verification calculations. Our goal is to provide answers to complex economic issues. Our firm's attorney Rodney D. Troyan , is available for legal matters related to pensions Our experience and capabilities include: • Serving a nationwide clientele in Pension Evaluation of defined benefit and defined contribution pension plans in both the public and private sectors. This firm prepares Pension Valuations in the United States and many foreign countries. • Most widely used at Troyan & Associates, P.A. for State and Federal Retirement Programs (see below for a sample of specific plans). • Calculations in Divorce Proceedings and Retirement Calculation Disputes. • Use of a comprehensive database developed by our firm provides our staff with current plan information. • Cited as an authority on pension evaluations and QDROs. • Our pension evaluations and QDROs are routinely accepted by the courts. • Troyan & Associates, P.A., routinely Court Appointed as Pension Valuation firm • Testimony available for pension evaluations and QDROs . • Call our Pension staff (877.443.4867 ) for premium nationwide assistance. Types of Pension and Retirement Plans Troyan & Associates, P.A. has served many individuals, families, mediators, mediation firms, and attorneys in the United States. Our depth and breadth of experience with all types of pension plans including: • Federal Civil Service • Military Retirement System • City, County, Federal, or State Retirement System Plans • Public Employees Retirement Systems • Civil Service Retirement System (CSRS) Plans • Federal Employees Retirement System (FERS) Plans • Teacher Retirement Systems • Judicial Retirement Systems • Police & Fire Retirement Systems • State Police Retirement Systems • Union Pension Funds • Union Annuity Funds • Railroad Retirement System Plans • Tax Deferred Annuities • Section 403(b) Plans • Section 457 Plans • Corporate Retirement Plans • ERISA Defined Benefit Plans ERISA Defined Contribution Plans (401k) • Thrift Savings Plans • Executive Compensation Plans • Non-Qualified Plans • Stock Options and Restricted Stock Plans • Performance Based Incentive Plans • Excess Benefit & SERPs • Collectively Bargained Plans • Railroad Retirement System A partial list of retirement systems, pension funds, pension and retirement plans we have evaluated for divorce and retirement purposes or prepared QDROs against: ALABAMA Local 91, Birmingham Local 119, Mobile Local 52, Montgomery Local 548, Montgomery Local 760, Sheffield Local 372, Tuscaloosa Gulf Coast Multi-State Pipe Trades Council, District Council No. 1 ALASKA Local 367, Anchorage Local 375, Fairbanks Local 262, Juneau ARIZONA Local 469, Phoenix / State of Arizona ARKANSAS Local 155, Little Rock CALIFORNIA Local 460, Bakersfield Local 761, Burbank Local 355, Burlingame Local 364, Colton Local 246, Fresno Local 78, Los Angeles Local 250, Los Angeles Local 345, Los Angeles Local 709, Los Angeles Local 159, Martinez Local 228, Marysville Local 62, Monterey-Santa Cruz Local 342, Oakland Local 398, Pomona Local 447, Sacramento Local 230, San Diego Local 38, San Francisco Local 483, San Francisco Local 393, San Jose Local 403, San Luis Obispo Local 467, San Mateo Local 582, Santa Ana Local 114, Santa Barbara Local 442, Stockton Local 343, Vallejo-Napa Local 484, Ventura California State Pipe Trades Council S. California Pipe Trades District Council No. 16 COLORADO Local 58, Colorado Springs Local 3, Denver Local 208, Denver Local 145, Grand Junction Rocky Mountain Pipe Trades District Council No. 5 CONNECTICUT Local 777, State of Connecticut New England States Pipe Trades DELAWARE Local 74, Wilmington / State of Delaware DISTRICT OF COLUMBIA Local 5, Washington, DC Local 602, Washington, DC FLORIDA Local 719, Broward County Local 295, Daytona Beach Local 234, Jacksonville Local 519, Miami Local 725, Miami Local 803, Orlando Local 821, State of Florida Local 123, Tampa Local 630, West Palm Beach Florida Pipe Trades Council Gulf Coast Multi-State Pipe Trades Council, District Council No. 1 GEORGIA Local 72, Atlanta Local 150, Augusta Local 177, Brunswick Local 473, Jessup Local 188, Savannah HAWAII Local 675, Honolulu Local 811, Pearl Harbor Navy Yard IDAHO Local 296, Boise Local 648, Pocatello ILLINOIS Local 553, Alton Local 101, Belleville Local 99, Bloomington Local 160, Carbondale Local 653, Centralia Local 149, Champaign Local 130, Chicago Local 281, Chicago Local 597, Chicago Local 360, East St. Louis Local 439, East St. Louis Local 551, Herrin Local 63, Peoria Local 353, Peoria Local 25, Rock Island Local 23, Rockford Local 137, Springfield Illinois State Pipe Trades INDIANA Local 136, Evansville Local 166, Fort Wayne Local 210, Hobart Local 440, Indianapolis Local 172, South Bend Local 157, Terre Haute Indiana State Pipe Trades IOWA Local 125, Cedar Rapids Local 33, Des Moines MINK (Missouri, Iowa, Nebraska, Kansas) Pipe Trades KANSAS Local 441, Wichita / State of Kansas MINK (Missouri, Iowa, Nebraska, Kansas) Pipe Trades KENTUCKY Local 248, Ashland Local 452, Lexington Local 502, Louisville Local 633, Owensboro Local 184, Paducah Kentucky Pipe Trades LOUISIANA Local 247, Alexandria Local 198, Baton Rouge Local 60, New Orleans Local 141, Shreveport South Central Pipe Trades MAINE Local 716, State of Maine New England States Pipe Trades MARYLAND Local 486, Baltimore Local 669, Columbia / Road Sprinkler Fitters Local 489, Cumberland Maryland State Pipe Trades MASSACHUSETTS Local 12, Boston Local 537, Boston Local 550, Boston Local 104, Springfield Local 4, Worcester New England States Pipe Trades MICHIGAN Local 190, Ann Arbor Local 98, Detroit Local 636, Detroit Local 704, Detroit Local 370, Flint Local 357, Kalamazoo Local 333, Lansing Local 671, Monroe Local 85, Saginaw Local 111, Upper Peninsula of Michigan Local 174, West Michigan MINNESOTA Local 11, Duluth Local 589, Hibbing Local 15, Minneapolis Local 340, Minneapolis Local 417, Minneapolis Local 539, Minneapolis Local 6, Rochester Local 34, St. Paul Local 455, St. Paul Minnesota Pipe Trades MISSISSIPPI Local 568, Gulfport Local 436, Pascagoula Local 619, Vicksburg Gulf Coast Multi-State Pipe Trades Council, District Council No. 1 South Central Pipe Trades MISSOURI Local 8, Kansas City Local 314, Kansas City Local 533, Kansas City Local 781, Kansas City Local 178, Springfield Local 45, St. Joseph Local 268, St. Louis Local 562, St. Louis MINK (Missouri, Iowa, Nebraska, Kansas) Pipe Trades MONTANA Local 30, Billings Local 41, Butte Local 459, Missoula NEBRASKA Local 16, Omaha Local 464, Omaha MINK (Missouri, Iowa, Nebraska, Kansas) Pipe Trades NEVADA Local 525, Las Vegas Local 350, Reno NEW HAMPSHIRE Local 131 Concord-Manchester Local 788, Portsmouth New England States Pipe Trades NEW JERSEY Local 9, Central New Jersey Local 274, Jersey City Local 855, Jersey City Local 24, Lodi Local 475, Newark Local 696, Newark Local 322, Southern New Jersey UA of New Jersey Air Conditioning & Refrigeration Division NEW MEXICO Local 412, Albuquerque / State of New Mexico South West Pipe Trades NEW YORK Local 7, Albany Local 112, Binghamton Local 22, Buffalo Local 773, Glens Falls Local 200, Nassau-Suffolk Local 638, New York City & Long Island Local 1, New York City Local 73, Oswego Local 21, Peekskill Local 13, Rochester Local 373, Rockland County Local 128, Schenectady Local 267, Syracuse New York State Pipe Trades NORTH CAROLINA Local 421, States of North Carolina and South Carolina NORTH DAKOTA Local 300, States of North Dakota and South Dakota OHIO Local 219, Akron Local 396, Boardman Local 495, Cambridge Local 94, Canton Local 392, Cincinnati Local 55, Cleveland Local 120, Cleveland Local 189, Columbus Local 162, Dayton Local 776, Lima Local 168, Marietta Local 42, Norwalk Local 577, Portsmouth Local 711, State of Ohio Local 50, Toledo Ohio State Association OKLAHOMA Local 344, Oklahoma City Local 430, Tulsa Local 798, Tulsa South West Pipe Trades OREGON Local 290, Portland / State of Oregon PENNSYLVANIA Local 520, Harrisburg Local 354, Latrobe Local 420, Philadelphia Local 690, Philadelphia Local 692, Philadelphia Local 27, Pittsburgh Local 449, Pittsburgh Local 542, Pittsburgh Local 600, Reading Local 524, Scranton RHODE ISLAND Local 51, Providence SOUTH CAROLINA Local 421, States of South Carolina and North Carolina TENNESSEE Local 43, Chattanooga Local 854, Henderson Local 538, Johnson City Local 102, Knoxville Local 17, Memphis Local 614, Memphis Local 572, Nashville Local 702, Nashville Local 718, Oak Ridge TEXAS Local 286, Austin Local 100, Dallas Local 146, Fort Worth Local 68, Houston Local 211, Houston Local 404, Northwest Texas Local 142, San Antonio Local 529, Waco South West Pipe Trades Gulf Coast Multi-State Pipe Trades Council, District Council No. 1 UTAH Local 140, Salt Lake City / State of Utah VERMONT Local 693, Barre / State of Vermont New England States Pipe Trades VIRGINIA Local 851, Hopewell Local 110, Norfolk Local 376, Norfolk Local 272, Portsmouth Local 477, Portsmouth Local 10, Richmond WASHINGTON Local 598, Pasco Local 32, Seattle Local 699, Seattle Local 44, Spokane Local 26, Western Washington Seattle Pipe Trades Washington State Association WEST VIRGINIA Local 625, Charleston Local 521, Huntington Local 152, Morgantown Local 565, Parkersburg Local 83, Wheeling West Virginia State Pipe Trades WISCONSIN Local 400, Appleton Local 434, Central & Western Wisconsin Local 75, Milwaukee Local 183, Milwaukee Local 601, Milwaukee Local 118, Racine Wisconsin Pipe Trades WYOMING Local 192, Cheyenne / State of Wyoming

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced FL QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com QDROs Must Be Prepared By A Florida Attorney To Avoid UPL. Pensions Divorce and the Case you must know. (Boyett v. Boyett) QDRO Tutorial For Family Lawyers Florida Retirement System Survivor Benefits and Life Insurance How To Deal With Pre-Marital 401(k) Balances Sample Form: Consent to Release Participant's Benefit Information. What is a Summary Plan Description ("SPD"). Florida e-file Portal Guide. Stock Market Fluctuations and the consequences for QDROs. Florida Retirement System ("DROP") Basics for Family Attorneys. Who or what Qualifies as an Alternate Payee. Who or what Qualifies as an Alternate Payee. Shared Payment vs. Separate Interest QDROs Pension Valuation Interest Rates - Troyan Valuations . The Florida Bar: Attorney Search / Lawyer Directory: Rodney D. Troyan, Esq. Notice to Florida Family Law Attorneys (please read)