As an investment advisory firm, FMS is compensated on a fee only basis.  Fees are specified in the plan’s investment management agreement and are based on a percentage of the assets held by the plan, a fixed amount, or on an hourly basis.  All plan related fees are disclosed to the plan and participants in compliance with DOL regulations.  Fees can be paid by the plan sponsor or charged directly to each participant’s account on a pro-rata basis.  Fees do not vary based on a participant’s selection of a particular investment option.  FMS does not accept any direct or indirect compensation from any fund, third party, or service provider.