This retirement plan is part of a Group of Plans (GoP) filing arrangement, as permitted under ERISA Section 104(a)(1). While the plan retains its status as a single-employer plan, it participates in a coordinated structure that allows for the consolidated filing of Form 5500 alongside other eligible plans that share a common plan administrator, plan year, and trustee.

Each participating employer in the Group of Plans maintains its own plan document, investment menu, and fiduciary oversight responsibilities. This is not a Pooled Employer Plan (PEP), and plan assets are not commingled with other employers. The GoP arrangement is designed to promote administrative efficiency and cost transparency, while preserving the autonomy of each plan sponsor.

Before adopting any plan you should carefully consider all of the benefits, risks, and costs associated with a plan. Information regarding retirement plans is general and is not intended as legal or tax advice. Retirement plans are complex, and the federal and state laws or regulations on which they are based vary for each type of plan and are subject to change. In addition, some products, investment vehicles, and services may not be available or appropriate in all workplace retirement plans. Plan sponsors and plan administrators may wish to seek the advice of legal counsel or a tax professional to address their specific situations.