DIRECTORY OF 401(K) PLAN ADMINISTRATORS (PART SEVEN OF SIXTEEN)

G

Gallagher ABOW Inc.

1050 Wilshire, Suite 250, P.O. Box 7007, Troy, Mich. 48007-7007; 810-649-1990; fax: 810-649-4978

Staff

Total100

Involved in 401(k) plan services32

Clients

Total425

Receiving unbundled services400

Receiving bundled services25

Average participants/plan350

Minimum participants/plan1

Maximum participants/planUnlimited

Services began: 1982.

Parent: Arthur J. Gallagher & Co.

Software: Purchased from outside vendor, accommodates 20 investment funds and 10 types of contributions.

Administration: Cash, unit value and full share accounting. Accommodates loan provisions, performs 401(k) and 401(m) non-discrimination tests.

Client support: Daily valuations, toll-free service for account balance inquiries, toll-free service to request account activity, communication of plan features to employees. Consults on legal issues, plan design issues, compliance issues, employee communications. Other services include plan qualification, plan termination, representation before IRS or DOL during audits.

Service area: Nationwide.

Charges: Determined by number of participants, complexity of plan, time and expense, frequency valuations.

Officers: Bryan Hirn, area wide president; Craig C. Arnold, area wide vp.

Contact: Craig C. Arnold or James M. Kyle.