d Fee, you will have the opportunity to enpage GFG for the required recordseeping services of your 401(ii) Plan. Recordseeping fees begin at $119 per month. Fees will be paid in accordance with the terms of the Recordseeping Agreement. Additional Recordseeping fees may apply.

^<sup>6 As detailed in Paragraph 10 of the "Terms of Agreement."

^<sup>7 EXPEDITE filings in California will incur an additional charge of $200 for each entity. This charge will be added to the Agreed Fee.

^* Each individual contributing retirement funds to the iFinance is required to sign the agreement.

EXHIBIT M HEALTHY CONTRIBUTIONS AGREEMENT

Healthy Contributions Terms and Conditions of Service

Healthy Contributions ("HC") is the payment processor and program administrator for a number of Fitness Incentive Programs offered by multiple, individual Program Providers. By opting to participate in any of the Fitness Incentive Programs administered by HC the Client ("Client") agrees to abide by HC's Terms and Conditions set forth below, and as may be updated or amended from time to time.

• 1. Appointment of HC as Payment Processor. By opting to become a Client in any Fitness Incentive Program the Client agrees that HC will serve as the payment processor for the Fitness Incentive Program. HC will, among other things, (A) provide an electronic platform for the Client's entry of Fitness Incentive Programs specific data; (B) collect Fitness Incentive Program specific data from the Client (including Program Member usage data) and convey the data and information provided by the Client to the Program Provider; (C) disburse Fitness Incentive Program reimbursements and fees to the Client as directed by the Program Provider. Client agrees that HC has no independent or derivative liability to the Client for any reimbursements, fees or payments due to Client from any Program Provider under any Fitness Incentive Program and that HC's obligations to Participating Facility are limited to disbursing monies to Client received by HC from the Program Provider as directed by the Program Provider. Client acknowledges that HC has made no warranty, guarantee or representations to Client concerning the level, if any, of compensation or profit that Client may derive from participating in any Fitness Incentive Program. HC agrees to provide a 1099 Form to each Client that meets applicable IRS thresholds. Client's that do not meet applicable IRS thresholds may request a 1099 Form by contacting: compliance@healthycontributions.com. Client understands and acknowledges that the relationship created hereby is non-exclusive, meaning that either party hereto may do business with any other party that provides the same or similar services. Client agrees that HC may communicate with Client by, among other methods, email or other electronic means in order to, among other things, update Client concerning Fitness Incentive Program changes, enhancements, offers and other pertinent information. These communications may include information concerning health plans or promotional advertisings in connection with Fitness Incentive Programs and/or HC's services.
• 1. Payment. Unless HC's fees are being completely satisfied by the Program Provider, Client agrees to pay HC for its services provided herein as set forth below in the Healthy Contribution Club Fee Structure Schedule (the "Fee Structure Schedule"), pursuant to the payment method mandated by the Program Provider or, alternatively, pursuant to the available payment method selected by Client. HC reserves the right to change the fees and charges provided for herein without prior notice. If Client objects to such change, the Client may either alter its method of payment (if the payment method is not mandated by the Program Provider) or withdraw from the relevant Program, as provided for in these Terms and Conditions. Client acknowledges and agrees that under some Fitness Incentive Programs HC may receive compensation from a Program Provider (as solely determined by HC and the Program Provider) for providing its services as a payment processor and administrator for a Fitness Incentive Program and that the compensation is fully earned by HC and that Client has no claim to any part of HC's compensation. HC will post on its website each month a report of fees and processing charges charged to Client for services performed by HC in the prior month. Payments will be drafted from Client's accounts monthly. If payment is unable to be drafted, Client will be notified and offered a second payment method. A late fee of $29.00 may be imposed if payment is not made within 10 days of notification. In addition, in the event that Client has not paid any fee within 10 days

• of notification by HC, HC reserves the right to suspend all services to be provided to Client pursuant to this Agreement until such time as full payment is made by Client, and HC will not be liable to Client or any third party in any manner, or in breach of this Agreement, for such suspension of services.

• 1. Obligations of Client. The Client agrees, among other things, to: (A) provide HC only with accurate data and information reflecting actual Program Member participation in the Fitness Incentive Program; (B) correctly update all Program Member data in the Healthy Contributions website by the 5th of every month for the preceding month (for example, by February 5 for January Program Member participation) Data must be submitted to Healthy Contributions by the 5th calendar day of each calendar month; (C) review monthly return reports data as soon as they are made available and take action on any payment discrepancies found;

Source: Item 23 — RECEIPTS (FDD pages 62–248)