Michael Kaplan

We understand your plans. Rael & Letson is a leader in multiemployer, public and other health & welfare and retirement consulting. We understand that success today is a complicated matrix of decisions, directions and alliances. And we know customized health and welfare and retirement planning can be a game-changing part of that those decisions. That's why we provide current, actionable advisory services you need to continue to be successful. Please visit us at www.rael-letson.com. WHO WE ARE Established in the early 1960's, we provide joint labor-management trust funds with thoughtful, customized health and welfare and retirement plan consulting. Our unmatched experience and teamwork helps Multiemployer and Public Plan clients across numerous industries. OUR APPROACH ✓ Always put clients first ✓ Honor individual roles ✓ Respect collective goals ✓ Hire the best and brightest ✓ Support creativity and innovation ✓ Give employees what they need ✓ Provide customized plans OUR WORK ETHICS ✓ Consistent performance ✓ Accurate results ✓ Ability to take initiative and to prioritize ✓ Creative problem solving ✓ Positive approach to challenge ✓ Commitment to quality ----------------------- “Rael & Letson is known for expertise and depth of experience, for their ability to keep up with changes in the health benefit industry, and for their thoroughness in doing analyses of plan experience and benefit change impact.” - Senior Account Administrator ----------------------- “I like the longevity of the people at Rael & Letson, especially with their growth in the last few years. They are building a winning team.” - Senior Vice President -----------------------