Our Flagship Series of Market Research studies was initiated in 1999 to address profitability issues in Retirement Services Businesses. Profit 2000TM annual reviews provide our clients with a means to confidentially exchange critical business information and determine “best practice” standards for every element of a product or service. Benefits to our clients include the ability to compare sales effectiveness, pricing, revenue, cost elements and staffing in a rapidly changing environment against peers with similar service models and strategies. Today, Profit 2000TM participants exceed 40 of the top retirement services providers (including Insurance Companies, Fund Managers, Banks and TPA's). The 2005 study includes over 300,000 plans, 30 million plan participants and $1 trillion in plan assets. The combination of market segments and business models from each provider assures Sterling's ability to perform valid peer comparisons for all participants. Sterling is expanding the Profit 2000TM series to include additional business lines and profitability elements critical to success in today's dynamic marketplace. In 2004, we are expanding our profitability analysis of retirement services to include detailed analysis of technology costs and capabilities, as well as benchmarks for asset retention - focused on Defined Contribution assets and plans. At the same time, we are expanding our base study coverage to include Defined Benefit plan services, and Individual Retirement Accounts (IRAs), in response to our clients' demand for full coverage of the Retirement Services Business spectrum.