Guide to Your Statement of Services and Compensation

This guide is designed to assist you in reviewing your Statement of Services and Compensation. The sample statement shown in this guide is provided for illustrative purposes and displays information that is not applicable for all plans. This guide is organized similarly to your statement and contains the following sections: plan summary, investment option-related services and compensation, administrative and recordkeeping services and compensation, and services and compensation reported separately. Plan Summary The summary page provides an overview of fees and expenses and other compensation that Fidelity and other service providers may receive for the services provided. Many of the amounts in the summary originate from the Investment Option-Related Services and Compensation and Administrative and Recordkeeping Services and Compensation sections of the statement. Each amount is represented as a percentage of total plan assets and as a dollar amount. We have provided dollar amounts using 12 months of invoice history for billable fees, where available, and a point-in-time calculation for asset-based compensation.

1 Total plan cost including recordkeeping, investment-related, and other fees.

2 Total compensation associated with administering the plan including investment option fees attributable to recordkeeping and explicit recordkeeping fees.

3 The difference between the Investment Option-Related amount attributable to recordkeeping and the Total amount in this row.

4 Includes one-time and recurring fees for specific services and “Fee for Service” projects.

5 Additional amount that Fidelity takes into account based on Fidelity products and/or services utilized as well as other factors.

6 Represents total amount Fidelity utilizes when pricing the plan.

Plan Summary

Client Name: THETA

Plan Name: THETA RETIREMENT PLAN

Total Plan Assets: $200,936,916 Total Plan Participants: 4,780 As of 03/31/2012 Recordkeeping % Assets Investment Option-Related Administrative and Other

Investment Management and Other $

% Assets

Asset-based

0.14%

$278,157

Billable Recordkeeping

0.00%

$0

Transaction Other billable Float1

0.00%

$0

Total Amount

0.14%

2 $278,157

Pricing Information

% Assets

Total Amount for Recordkeeping Additional Value for Fidelity Products2 Total Considered for Pricing Purposes For illustrative purposes only.

5 6

$

Per Participant

0.14%

$278,157

$58

0.06%

$113,941

$24

0.20%

$392,098

$82

$

0.51%

3 $1,028,355

0.03%

$55,788

0.00%

0.54%

Total % Assets 0.65%

$ $1,306,512

0.00%

$0

0.03%

$55,788

$0

0.00%

$0

4

0.00%

$0

$1,084,142

0.68%

$1,362,299

1

© 2012 FMR LLC. All rights reserved.

Investment Option-Related Services and Compensation Client Name: THETA

1 Investment option

Assets As of 03/31/20121

Ticker

Category2

Investment Option Fees Attributable to Recordkeeping3

%/Per Part ($)

2

($)

Investment Option Fees Attributable to Management and Other4

(%)

($)

Total Investment Option Fees5

($)

Short-term Trading Fee %/ Days6

$21,004,534

N/A

Stable Value

0.00% / $0

$0

0.35%

$73,516

0.35%

$73,516

DAVIS NY VENTURE Y

$17,229,528

DNVYX

Large Blend

0.10% / $0

$17,230

0.53%

$91,316

0.63%

$108,546

PIMCO TOT RETURN ADM

$15,421,536

PTRAX

Intermediate-Term Bond

0.25% / $0

$38,554

0.46%

$70,939

0.71%

$109,493

FID FREEDOM K 2020

$15,303,026

FFKDX

Target Date 2016–2020

0.10% / $0

$15,303

0.46%

$70,394

0.56%

$85,697

FID RETIRE MMKT

$14,255,481

FRTXX

Money Market-Taxable

0.10% / $0

$14,255

0.30%

$42,766

0.40%

$57,022

FID CONTRAFUND K

$14,141,660

FCNKX

Large Growth

0.10% / $0

$14,142

0.56%

$79,193

0.66%

$93,335

FID LOW PRICED STK K

$10,895,611

FLPKX

Mid-Cap Blend

0.10% / $0

$10,896

0.60%

$65,374

0.70%

$76,269

FID FREEDOM K 2030

$10,413,914

FFKEX

Target Date 2026–2030

0.10% / $0

$10,414

0.51%

$53,111

0.61%

$63,525

SPTN 500 INDEX INV

$8,310,889

FUSEX

Large Blend

0.00% / $0

$0

0.10%

$8,311

0.10%

$8,311

FID FREEDOM K 2025

$6,933,176

FKTWX

Target Date 2021–2025

0.10% / $0

$6,933

0.49%

$33,973

0.59%

$40,906

FID FREEDOM K 2015

$6,435,981

FKVFX

Target Date 2011–2015

0.10% / $0

$6,436

0.42%

$27,031

0.52%

$33,467

FID CAPITAL & INCOME

$6,267,098

FAGIX

High Yield Bond

0.10% / $0

$6,267

0.66%

$41,363

0.76%

$47,630

ABF LG CAP VAL INV

$5,788,032

AAGPX

Large Value

0.40% / $0

$23,152

0.57%

$32,992

0.97%

$56,144

DWS GLB SM CAP GR S

$5,553,852

SGSCX

World Stock

0.35% / $0

$19,438

0.95%

$52,762

1.30%

$72,200

FID FREEDOM K 2040

$5,266,822

FFKFX

Target Date 2036-2040

0.10% / $0

$5,267

0.53%

$27,914

0.63%

$33,181

4

Mid-Cap Growth

0.35% / $0

$15,784

0.89%

$40,137

1.24%

$55,921

Target Date 2031-2035

0.10% / $0

$4,090

0.53%

$21,679

0.63%

$25,770

FID DIVERSIFD INTL K

$4,044,759

FDIKX

Foreign Large Blend

0.10% / $0

$4,045

0.62%

$25,078

0.72%

$29,122

1.00% / 30

FID LEVERGD CO STK K

$3,655,688

FLCKX

Mid-Cap Blend

0.10% / $0

$3,656

0.59%

$21,569

0.69%

$25,224

1.50% / 90

WFA SPL MIDCP VL INV

$3,300,379

SMCDX

Mid-Cap Blend

0.55% / $0

$18,152

0.76%

$25,083

1.31%

$43,235

ROYCE VALUE PLUS SER

$3,110,898

RYVPX

Small Growth

0.45% / $0

$13,999

0.99%

$30,798

1.44%

$44,797

FID FREEDOM K 2010

$3,039,260

FFKCX

Target Date 2000-2010

0.10% / $0

$3,039

0.42%

$12,765

0.52%

$15,804

FID INTL DISCOVERY K

$2,778,464

FIDKX

Foreign Large Blend

0.10% / $0

$2,778

0.66%

$18,338

0.76%

$21,116

1.00% / 30

FID EUROPE CAP APP

$2,559,457

FECAX

Europe Stock

0.25% / $0

$6,399

0.78%

$19,964

1.03%

$26,362

1.00% / 30

$30,605

RSPFX

Small Blend

0.55% / $0

$11,002

0.98%

$19,603

1.53%

FFKGX

Target Date 2041–2045

0.10% / $0

$1,269

0.54%

$6,854

0.64%

FID FREEDOM K 2050

$1,096,692

Target Date 2050+

0.10% / $0

$1,097

0.55%

$6,032

0.65%

$7,128

$766,479

NOSGX

Small Value

0.40% / $0

$3,066

0.60%

$4,599

1.00%

$7,665

FID FREEDOM K INCOME

$616,570

FFKAX

Retirement Income

0.10% / $0

$617

0.31%

$1,911

0.41%

$2,528

FID FREEDOM K 2000

$538,065

FFKBX

Target Date 2000-2010

0.10% / $0

$538

0.31%

$1,668

0.41%

$2,206

$339,330

FFKVX

Target Date 2000-2010

0.10% / $0

$339

0.39%

$1,323

0.49%

$200,936,916

$278,157

$1,028,355

calculate payments that Fidelity receives to support Fidelity’s recordkeeping services. For Fidelity funds, the rate that generally would be used to calculate payments to a nonaffiliated recordkeeper to support certain services for Fidelity funds. between the Total Investment Option Fees column and the Investment Option Fees Attributable to Recordkeeping column. These fees generally include investment management, bookkeeping, and other fees. investment option. This rate is calculated by the investment option issuer or other service provider and provided to Fidelity.

4 Fee charged by an investment option to investors who hold

$8,123

FFKHX

NORTHERN SM CAP VAL

1 For non-Fidelity funds, the rate listed is that used to

3 Reflects the annual operating expense ratio for the

RIMSX FKTHX

$2,000,344

6

2.00% / 15

$4,509,746

$1,269,199

Mortality (if disclosed separately)

1.00% / 90

$4,090,446

FID FREEDOM K 2045

5

Insurance9

2 Reflects the difference, in percentage and dollar terms,

FID FREEDOM K 2035

RS PARTNERS A

Surrender Limit % / Penalty %8

1.50% / 90

RAINIER SM/MID CAP

Investment totals

Annuity7

Other

3 (%)

FID MGD INC PORT II

FID FREEDOM K 2005

Investment Option-Related Services and Compensation This section provides details regarding the fees for each investment option for which Fidelity provides recordkeeping services, including the compensation received by unaffiliated fund providers.

Plan Name: THETA RETIREMENT PLAN

$1,663 $1,306,512

For illustrative purposes only.

their shares for less than a predetermined period of time (such as 90 days or 120 days). This fee varies and is paid to the investment option.

5 Charge levied when an investor withdraws money in excess of the acceptable amount before the specified date. This is only applicable for plans with annuity products.

6 Percentage of subaccount assets deducted each year to cover Mortality and Expense Fee, risk charges, and other miscellaneous administration fees. This is only applicable for plans with annuity products.

7 Required disclosure under the regulation. 7 Good Faith Estimate of the Cost of Recordkeeping – The regulation under ERISA section 408(b)(2) provides a special rule if the plan recordkeeper does not charge an explicit recordkeeping fee or its compensation is offset by other amounts received by the recordkeeper or an affiliate. In such cases, the regulation requires a “good faith estimate” of the cost of such services to the plan. Accordingly, the good faith estimate for your plan can be determined by adding the Investment Option Fees Attributable to Recordkeeping column total to any billable recordkeeping fees and reducing that by any credits granted under your contract.

© 2012 FMR LLC. All rights reserved.

Administrative and Recordkeeping Services and Compensation Client Name: THETA

Plan Name: THETA RETIREMENT PLAN

As of 03/31/2012

1

Fee type Recordkeeping

Rate/Value

Description

Payment Method

in the plan’s billing invoices that were available at the time of statement production. –

Includes recordkeeping and related administrative services, online and phone channels, customer support; may also include trustee services, testing services and communications.

–

$0

$0

Loan Setup QDRO – Non Web

$25.00

Annual Fee for ongoing administration of participant loan.

Paid by Participant

$26,238

$75.00

Fee for the administrative processing of a new participant loan.

Paid by Participant

$27,450

Fee for processing a Qualified Domestic Relations Order not initiated on the web.

Paid by Participant

$0

Fee for processing a Qualified Domestic Relations Order initiated on the web.

Paid by Participant

$0

Fee for processing a Qualified Domestic Relations Order.

Billed to Plan Sponsor

$2,100

$1,200.00

QDRO – Web

$300.00

Qualified Domestic Relations Order

2 Includes specific recordkeeping or administrative fees. This fee type and description will appear even if there is no billable fee.

3 Includes: Loan Initiation and Maintenance, In-service

3

Loan Maintenance

This section provides details regarding other fees that may be incurred for various recordkeeping and administrative services, including fees for certain participant-initiated transactions.

1 This reflects generally the 12-month history as reflected

Subtotal

$0

Subtotal Other billable

Fees billed (Historical bills as of 03/31/2012)

2

Recordkeeping

Transaction

Administrative and Recordkeeping Services and Compensation

Withdrawals, Return of Excess, QDRO, and MRDs. Only the applicable fee type(s) and description(s) will appear for your plan.

4 Includes other fees to be paid to Fidelity such as one-time service fees, Fee for Service, and any other ongoing fee negotiated as part of your contractual arrangement.

$55,788

4

Additional Fund Overnight Mailing Fee

$0 $25.00

Subtotal

Administration and servicing of funds in the plan investment line-up over limit provided in contract.

Billed to Plan Sponsor

$0

Fee charged for sending documents via overnight mail to participants.

Paid by Plan

$0 $0

For illustrative purposes only.

© 2012 FMR LLC. All rights reserved.

Client Name: THETA COMPANY

Plan Name: THETA COMPANY SAVINGS PLAN

As of 03/31/2012 Fee type

Rate/Value

Low

High

Payment Method

Description

Fees billed (Historical bills as of 03/31/2012)

The Administrative and Recordkeeping Services and Compensation section may include an additional table of fees with alternative rate structures, if applicable to your plan.

Recordkeeping Recordkeeping Company Stock Trustee Fee

$74.00

Covers data management, transaction processing, customer service, online channels, reporting, reconciliation

0.0010000 $10,000.00

(based on rolling 12-months from Billing)

$25,000.00

Subtotal Transaction Subtotal Other billable SDB Other Trustee Fees

60.0000000 50.0000000 40.0000000 20.0000000 0.00000000

0 50,000,001 75,000,001 100,000,001 125,000,001

50,000,000 Includes nondiscretionary trustee services for the plan. 75,000,000 100,000,000 125,000,000 999,999,999,9999

Subtotal

Client Name: THETA COMPANY

Plan Name: THETA COMPANY SAVINGS PLAN

As of 03/31/2012 This table shows fees listed above which are subject to a minimum and/or maximum based on the aggregation of two or more fees. Category

Minimum

Maximum

Fees in Category The minimum and maximum amounts apply to the aggregate fees listed below.

Fees billed (Historical bills as of 03/31/2012) If the minimum or maximum for the category was imposed, the fees are displayed below. If the minimum or maximum was not imposed, please see Fees billed on the table above for historical amounts.

Recordkeeping Participant Accounts

$32,800.00

Administrative Services Fee, Terminated Maintenance, Other Terminated Maint., Participant Maint. Other, Participant Maintenance, Other Participant Fee, Quarterly Base Fee, Terminated Maintenance

Subtotal

$32,800.00

$32,800.00

Transaction Subtotal Other billable Brokerage Fees

$10,000.00

Fidelity Trustee Fee

$1,000.00

Stock Admin./ Unitization Fee

$2,500.00

Subtotal

$15,000.00 Self-Directed Brokerage – Asset-Based Fee, SDB – Asset-Based (Participant), Self-Directed Brokerage – Account Fee, Self-Directed Brokerage – Flat Fee Company Stock Trustee Fees, Trustee Fee, Other Trustee Fees $15,000.00 Stock Admin./Unitization Fee

$5,000.00 $5,000.00

For illustrative purposes only.

© 2012 FMR LLC. All rights reserved.

Services and Compensation Reported Separately Termination 1 Contract Please refer to the fee schedule included with your trust or service agreement to determine whether the terminating party may be responsible for a payment to the other party in the event of a termination for convenience or otherwise.

2 Advisory Services

If the plan offers discretionary or nondiscretionary investment advisory services to your participants, please refer to your contract with the advisor for the fees charged for such advisory services. If Strategic Advisors Inc. provides discretionary management services to your plan, it does so in a fiduciary capacity under ERISA and serves as a registered investment advisor under the Investment Advisors Act 1940. For more information, please refer to your investment management agreement. If Fidelity receives compensation from a non-affiliated advisor related to advisory services provided to the plan, such compensation is described in the letter of direction or other agreement between Fidelity and the plan sponsor related to the service. This compensation is considered indirect compensation within the meaning of the 408(b)(2) regulation and is being provided to Fidelity for administrative and technological services provided to the unaffiliated investment advisor to support their advisory service on Fidelity’s platform pursuant to a contract with the advisor.

Services and Compensation Reported Separately These are a few items not included in the fee disclosure statement.

1 Please refer to your existing service agreement to review any contract termination fees that may apply.

2 For plans using “Portfolio Advisory Services at Work” or another advisory service, please refer to your existing Advisory Agreement for information regarding applicable fees and any indirect compensation Fidelity may receive.

3 If the plan offers our self-directed brokerage option, BrokerageLink®, you will receive a separate disclosure packet including the BrokerageLink commission schedule and a description of any indirect compensation Fidelity may receive related to funds available through the service.

4 For additional information and data related to investments options, please refer to netbenefits.fidelity.com and psw.fidelity.com.

Services 3 Brokerage If the plan offers BrokerageLink®, you will receive separately a schedule of brokerage commissions and other fees related to that service as well as disclosure related to compensation that Fidelity may receive from the mutual funds available through the service.

4 Investment Disclosures

Under the 408(b)(2) regulation, recordkeepers are required to provide certain information or data that is required for the plan administrator to comply with its disclosure obligations under the ERISA 404(a) regulation to the extent such information or data is within the control of or reasonably available to the recordkeeper. To the extent Fidelity has this information or data, it will be populated on the Fidelity Web site for your plan (netbenefits.fidelity.com) and may also be accessed via PSW (psw.fidelity.com). If you have questions, please contact your Fidelity representative. Information or data with respect to non-Fidelity mutual funds have been obtained from Morningstar, Inc. and may be drawn from the fund’s prospectus and/or annual and semi-annual reports. Information and data with respect to non-mutual fund investment options have been obtained from the issuer or other service provider. Fidelity makes no representations as to the completeness or accuracy of such information or data.

For plan sponsor use only. Fidelity Investments Institutional Operations Company, Inc. 82 Devonshire St., Boston, MA 02109

597115.1.0

© 2012 FMR LLC. All rights reserved.