As 2014 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in three separate SW Benefits Updates. Part 1 of the series covered health and welfare plan issues; Part 2 covers qualified retirement plan issues and Part 3 will cover executive compensation issues. Each SW Benefits Update will provide you with a “To Do” List of items on which you may want to take action before the end of 2014 or in early 2015. As always, we appreciate your relationship with Snell & Wilmer and hope that these “To Do” Lists focus your efforts over the next few months.