Common use of Retirement Plans Clause in Contracts

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) and other qualified and non-qualified retirement plans (collectively, the “Retirement Plans”) within the meaning of Section 408 of under the Internal Revenue Code of 1986, as amended (the “Code”) sponsored ), designated by a Fund for which contributions of or for the Fundbenefit of a Retirement Plan’s shareholders Participants (the “Participants/Beneficiaries”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as a custodian for the Retirement Plans sponsored designated by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) and other qualified and non-qualified retirement plans (collectively, the “Retirement Plans”) within under the meaning of Section 408 of the Internal Revenue Code of 1986Code, as amended (the “Code”) sponsored designated by a Fund for which contributions of or for the Fundbenefit of a Retirement Plan’s shareholders Participants (the “Participants/Beneficiaries”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as a custodian for the Retirement Plans sponsored designated by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX RXXX individual retirement accounts (“XXX IXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Funds with the associated Retirement Plan documents for use by the Fund Funds and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) a. In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent USBFS shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disabilityage 59-1/2, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA annually W-4P Solicitation notice regarding required federal tax withholding. (b) Transfer Agent b. USBFS shall arrange for PFPC USB Trust Company U.S. Bank, N.A. to serve as custodian for the Retirement Plans sponsored by a Fundthe Fund excluding 403(b) Plans and money purchase and profit sharing plans. (c) c. With respect to the Retirement Plans, Transfer Agent USBFS shall provide each Fund the Funds with the associated Retirement Plan documents for use by the Fund Funds and Transfer Agent USBFS shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX ROTH individual retirement retirexxxx accounts (“XXX "IRA Plans”"), 403(b) Plans Plxxx and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the a Fund’s shareholders (the “Participants”) are invested solely in Shares of the that Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a each Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX individual retirement accounts (“"XXX Plans”"), 403(b) Plans and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund the Trust for which contributions of the Fund’s Trust's shareholders (the “"Participants”") are invested solely in Shares of the FundTrust, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fundthe Trust. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Trust with the associated Retirement Plan documents for use by the Fund Trust and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); ; (ii) Record method of distribution requested and/or made; ; (iii) Receive and process designation of beneficiary forms requests; ; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; ; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX Plans”"IRA Plxxx"), 403(b) Plans and money purchase and xxd profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund the Funds for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the FundFunds, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and; (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding; and (G) Perform applicable state withholding if so instructed by a Fund. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fundthe Funds. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Funds with the associated Retirement Plan documents for use by the Fund Funds and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX individual retirement accounts (“"XXX Plans”"), 403(b) Plans and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodiansCustodians/trusteesTrustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange take the necessary steps for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX RXXX individual retirement accounts (“XXX IXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund the Trust for which contributions of the FundTrust’s shareholders (the “Participants”) are invested solely in Shares of the FundTrust, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fundthe Trust. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Trust with the associated Retirement Plan documents for use by the Fund Trust and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX Plans”"IRA Planx"), 403(b) Plans and money purchase and axx profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund the Trust for which contributions of the Fund’s Trust's shareholders (the “"Participants”") are invested solely in Shares of the FundTrust, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fundthe Trust. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Trust with the associated Retirement Plan documents for use by the Fund Trust and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and 5498;and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b) Plans and Planx xnd money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund for which contributions of the such Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the such Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiarybeneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund with the associated Retirement Plan documents for use by the each Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX RXXX individual retirement accounts (“XXX IXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the FundPortfolio’s shareholders (the “Participants”) are invested solely in Shares of the FundShares, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, ; transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS Internal Revenue Service and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (biii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions which contributions of the Code and the regulations promulgated thereunderParticipants are invested solely in Shares.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Funds with the associated Retirement Plan documents for use by the Fund Funds and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX RXXX individual retirement accounts (“XXX IXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide provide, upon agreement of the Fund and PFPC, the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent shall PFPC shall, upon agreement of the Fund and PFPC, arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent shall PFPC shall, upon agreement of the Fund and PFPC, provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall PFPC shall, upon agreement of the Fund and PFPC, be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX Plans”"IRA Plaxx"), 403(b) Plans and money purchase and axx profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Maintain required records relevant to required distributions from IRA Plans; (B) Establish a record of types and reasons xxxsons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiC) Record method of distribution requested and/or made; (iiiD) Receive and process designation of beneficiary forms requests; (ivE) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vF) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viG) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b003(b) Plans and money purchase and profit xxofit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement IRA Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement xxxociated IRA Plan documents for use by the Fund and Transfer Agent shall PFPC xxxll be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder. (iv) With respect to 403(b) Plans and Qualified Plans, the Fund acknowledges it shall utilize the services of Universal Pensions, Inc. as its 403(b) Plan document and Qualified Plan document services provider and PFPC shall not be responsible for the maintenance of such documents in compliance with applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b000(b) Plans and money purchase and profit profix sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b) Plans Xxxns and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) 1. In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement retiremxxx accounts (“XXX "IRA Plans”"), 403(b000(b) Plans and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (i) a. Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (ii) b. Record method of distribution requested and/or made; (iii) c. Receive and process designation of beneficiary forms requests; (iv) d. Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) e. Prepare any annual reports or returns required to be prepared and/or and / or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) f. Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bi) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (cii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs savings accounts and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, ; transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS Internal Revenue Service and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA Tax Equity and Fiscal Responsibility Act (TEFRA) notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b) Plans and money purchase monex xxrchase and profit sharing plans (“Qualified "Xxxlified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal age, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of beneficiary forms requests; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (c) With respect to the Retirement Plans, Transfer Agent shall provide each Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59 1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement retirexxxx accounts (“XXX "IRA Plans”"), 403(b000(b) Plans and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s Funds' shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of the beneficiary forms requestsforms; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; 5498 and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Fund's Retirement Plans sponsored by a FundPlans. (ciii) With respect to the Retirement IRA Plans, Transfer Agent PFPC shall provide each xrovide the Fund with the associated Retirement IRA Plan documents for use xxe by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder. (iv) With respect to 403(b) Plans and Qualified Plans, the Fund acknowledges it shall utilize the services of Universal Pensions, Inc. as its 403(b) Plan document and Qualified Plan document services provider and PFPC shall not be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b403(x) Plans Xlans and money purchase and profit sharing xxaring plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement IRA Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement associaxxx IRA Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible xesponsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder. (iv) With respect to 403(b) Plans and Qualified Plans, the Fund acknowledges it shall utilize the services of Universal Pensions, Inc. as its 403(b) Plan document and Qualified Plan document services provider and PFPC shall not be responsible for the maintenance of such documents in compliance with applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accountsIndividual Retirement Accounts, simplified employee pension Simplified Employee Pension plans, rollover individual retirement Rollover Individual Retirement plans, educational IRAs Cxxxxxxxx ESA’s and XXXX individual retirement accounts RXXX Individual Retirement Accounts (“XXX IXX Plans”), 403(b) Plans Plans, Money Purchase, Profit Sharing plans and money purchase and profit sharing Single Participant “k” plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 401, 403(b)(7) and 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s Funds’ shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of the beneficiary forms requestsforms; (iv) Examine and process requests for direct transfers between custodians/trustees; specifically, when appropriate, provide for successor custodian acceptance, receive in assets and invest in accordance to shareholder instructions; or when appropriate, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R 1099-R and 5498; 5498 and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal income tax withholding. (b) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Fund’s Retirement Plans sponsored by a FundPlans. (c) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX individual retirement accounts (“"XXX Plans”"), 403(b) Plans and money purchase and profit sharing plans (“"Qualified Plans”") and such other individual retirement accounts as the parties mutually agree in writing (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”) "), sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) 5.12.1 In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b403 (b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund the Trust for which contributions of the FundTrust’s shareholders (the “Participants”) are invested solely in Shares of the FundTrust, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to ParticipantParticipating/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent 5.12.2 PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fundthe Trust. (c) 5.12.3 With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Trust with the associated Retirement Plan documents for use by the Fund Trust and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) 5.12.1 In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a Fund the Trust for which contributions of the FundTrust’s shareholders (the “Participants”) are invested solely in Shares of the FundTrust, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent 5.12.2 PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fundthe Trust. (c) 5.12.3 With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund the Trust with the associated Retirement Plan documents for use by the Fund Trust and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX "IRA Plans”"), 403(b) Plans Plaxx and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a Fund for which contributions of the such Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the such Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiarybeneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each Fund with the associated Retirement Plan documents for use by the each Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX ROTH individual retirement accounts (“XXX Plans”"IRA Plxxx"), 403(b) Plans and money purchase and xxd profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s 's shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of the beneficiary forms requestsforms; (iv) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Planan XXX, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; 5498 and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (b) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (c) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59 1 /2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA's and XXXX individual ROTH individuax retirement accounts (“XXX "IRA Plans”"), 403(b400(b) Plans and money purchase and profit sharing plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s shareholders 's Members (the “"Participants”") are invested solely in Shares Interests of the Fund, Transfer Agent PFPC shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement IRA Plans, Transfer Agent shall PFPX xhall provide each the Fund with the associated Retirement IRA Plan documents documxxxs for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder. (iv) With respect to 403(b) Plans and Qualified Plans, the Fund acknowledges it shall utilize the services of Universal Pensions, Inc. as its 403(b) Plan document and Qualified Plan document services provider and PFPC shall not be responsible for the maintenance of such documents in compliance with applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (ai) In connection with the individual retirement accounts, simplified employee pension plans, rollover individual retirement plans, educational IRAs IRA’s and XXXX individual retirement accounts (“XXX Plans”), 403(b) Plans and money purchase and profit sharing plans (“Qualified Plans”) (collectively, the “Retirement Plans”) within the meaning of Section 408 of the Internal Revenue Code of 1986, as amended (the “Code”) sponsored by a the Fund for which contributions of the Fund’s shareholders (the “Participants”) are invested solely in Shares of the Fund, Transfer Agent BNYM shall provide the following administrative services: (iA) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (iiB) Record method of distribution requested and/or made; (iiiC) Receive and process designation of beneficiary forms requests; (ivD) Examine and process requests for direct transfers between custodians/trustees, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (vE) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R and 5498; and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (viF) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal tax withholding. (bii) Transfer Agent BNYM shall arrange for PFPC Trust Company to serve as custodian for the Retirement Plans sponsored by a the Fund. (ciii) With respect to the Retirement Plans, Transfer Agent BNYM shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent BNYM shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.

Retirement Plans. (a) In connection with the individual retirement accountsIndividual Retirement Accounts, simplified employee pension Simplified Employee Pension plans, rollover individual retirement Rollover Individual Retirement plans, educational IRAs Xxxxxxxxx ESA's and XXXX individual retirement accounts Individual Retirement Accounts (“"XXX Plans”"), 403(b) Plans Plans, Money Purchase, Profit Sharing plans and money purchase and profit sharing Single Participant "k" plans (“"Qualified Plans”") (collectively, the “"Retirement Plans”") within the meaning of Section 401, 403(b)(7) and 408 of the Internal Revenue Code of 1986, as amended (the “"Code”") sponsored by a the Fund for which contributions of the Fund’s Funds' shareholders (the “"Participants”") are invested solely in Shares of the Fund, Transfer Agent PFPC shall provide the following administrative services: (i) Establish a record of types and reasons for distributions (i.e., attainment of eligible withdrawal ageage 59-1/2, disability, death, return of excess contributions, etc.); (ii) Record method of distribution requested and/or made; (iii) Receive and process designation of the beneficiary forms requestsforms; (iv) Examine and process requests for direct transfers between custodians/trustees; specifically, when appropriate, provide for successor custodian acceptance, receive in assets and invest in accordance to shareholder instructions; or when appropriate, transfer and pay over to the successor assets in the account and records pertaining thereto as requested; (v) Prepare any annual reports or returns required to be prepared and/or filed by a custodian of a Retirement Plan, including, but not limited to, an annual fair market value report, Forms 1099R 1099-R and 5498; 5498 and file same with the IRS and provide same to Participant/Beneficiary, as applicable; and (vi) Perform applicable federal withholding and send Participants/Beneficiaries an annual TEFRA notice regarding required federal income tax withholding. (b) Transfer Agent PFPC shall arrange for PFPC Trust Company to serve as custodian for the Fund's Retirement Plans sponsored by a FundPlans. (c) With respect to the Retirement Plans, Transfer Agent PFPC shall provide each the Fund with the associated Retirement Plan documents for use by the Fund and Transfer Agent PFPC shall be responsible for the maintenance of such documents in compliance with all applicable provisions of the Code and the regulations promulgated thereunder.