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Guidant Financial Group, Inc. and your designated outside counsel have discussed with you the requirement of setting up investment/brokerage accounts for each participant of your Corporation’s 401(k) Plan. Now that you have completed the step of establishing your Corporation and 401(k) Plan checking accounts, we are providing the following information to tell you more about the investment account requirement and to assist you in getting started on this step. Step 1-Determining Your Responsibilities: