An Integrated Approach to Corporate Trust Services – Dedicated Exclusively to Retirement Plans. A high-quality retirement plan trustee is an important component of a successful retirement plan. We believe most retirement plans are best served by a corporate trustee that specializes exclusively in servicing retirement plans. For this reason, Pension Specialists, Inc. ("PSI") facilitates corporate trustee services to its clients through its wholly-owned subsidiary, Retirement Services Trust Company ("RSTC").

Seamless Services
The integration of retirement plan services – administration, recordkeeping and trustee – is necessary for a retirement plan to run efficiently. By utilizing RSTC, client plans are assured of a fully integrated retirement plan services package.

To understand the intregral relationship between these functions, it is easy to think of the administration function as the rulebook. The administrator handles all of the functions related to maintaining an updated rulebook (compliance with changing laws) and assisting the plan sponsor in complying with all applicable rules and regulations.

The recordkeeping function monitors and records all inflows (contributions), outflows (distributions) and participant activity (investment changes, loans, etc.). These activities are reported to the administrator who uses this information to perform the administrative functions outlined above.

The trustee provides custodial services and has a fiduciary responsibility to safekeep the plan assets.

When you choose to work with PSI, administration, recordkeeping and trustee services are fully integrated and performed seamlessly. We do all this, while providing you access to a virtual universe of investment options.

About Retirement Services Trust Company
Retirement Services Trust Company, a wholly owned subsidiary of PSI, is a New Hampshire chartered nondepository trust company. RSTC provides nondiscretionary directed trustee services exclusively to our retirement plan clients. As a corporate trustee, we are responsible for safekeeping of the plan assets and share fiduciary responsibility with our clients.

Specializing in Retirement Plan Trustee Services
By choosing to work with RSTC, you are working with a trustee who focuses exclusively in the highly specialized area of directed, non-discretionary retirement fiduciary responsibility. While other institutions such as depository banks and trust companies may have the ability to act as trustee to a retirement plan, this is typically a small piece of their business and not a core competency.

Services and Standards
As part of our service standards, RSTC maintains a fully responsive, secure, reliable and effective operating environment - with proper controls and safeguards in place to ensure the continuous delivery of high quality operations. These standards are an important consideration for any organization working with a service provider responsible for hosting or processing financial data.

RSTC’s services include, but are not limited to:

	•	Corporate Trustee;
	•	Services for the same day processing of trades, individually directed accounts, separately managed accounts and company stock;
	•	Trust Accounting, including calculation of realized/unrealized gains and losses;
	•	Allocation and investment of plan sponsor and employee contributions;
	•	Collection and crediting of plan income;
	•	Disbursements of expenses and third-party payments;
	•	Tax withholding, remitting, and reporting;
	•	Check, ACH, and wire distributions;
	•	Consolidated quarterly statements, including individually directed accounts and separately managed accounts;
	•	Certified Annual Trust Reports; and
	•	Daily unitization of company stock, separately managed accounts, and fund portfolios.