401(K) Profit Sharing

ERISA 3(38) Investment Fiduciary

CONSOLIDATED PUBLISHING COMPANY, INC. 401(K) PROFIT SHARING RETIREMENT PLAN

INTEGRITY

INNOVATION

INDEPENDENCE

Inside this Report: Participant Memo Fund Mapping Report IRON Recommended Funds List 404(a)(5) (if applicable)

www.ironfinancial.com

Dear Plan Participant, The Plan Sponsor(s) have selected IRON Financial, (“IRON”) to serve as the Retirement Plan's Employee Retirement Income Security Act of 1974 (“ERISA”) Fiduciary Discretionary 3(38) Investment Manager. This means that IRON will assume the role and the liability of selecting, monitoring, and replacing Core Plan Investments offered in your Plan.

You are receiving this disclosure, in accordance with ERISA Section 404(a)(5) because you are a Participant or Beneficiary in the company's retirement plan, or you are eligible for participation. Federal law requires a 30 day notification period when investmentrelated changes are made to your plan.

The Mapping Grid of your current Plan’s assets transitioning into IRON's 3(38) recommended fund lineup has been included for your review. Note that your current Plan’s assets will be mapped into IRON’s recommended funds using Morningstar asset category classification. After the completion of the required 30 day notification period, the change(s) in the attached will be processed.

Any current investment that does not have a direct category to category correlation (as determined by Morningstar asset category classification) will be mapped to IRON’s recommended Moderate Allocation. If the Plan has selected a Qualified Default Investment Alternative (“QDIA”) then it will be mapped to the IRON recommended Moderate Allocation.

The following investment options will be excluded from the mapping process: 1.

2.

Guaranteed Interest Contracts Stable Value Funds

All funds that are accessed via the “Fund Window*” whether Participant directed or selected from a “Managed Accounts” Manager will be mapped as follows: 1.

2.

3.

4.

If a fund selected from the Fund Window in the current Plan is being offered on the new Investment Platform, then IRON will keep the fund and investments intact (no fund exchanges will be made).

If a fund with the identical share class selected from the Fund Window in the current Plan is NOT being offered on the new Investment Platform, then IRON will map that fund to the lowest cost share class available for that fund on the platform.

You, as the Plan Participant may choose to access your account and re-invest in a comparable fund via the Fund Window.

If a fund selected from the Fund Window in the current Plan is NOT being offered on the new Investment Platform, and the Plan has a QDIA, then IRON will map that fund to the QDIA fund. You, as the Plan Participant may choose to access your account and re-invest in another fund via the Fund Window.

If a fund selected from the Fund Window is NOT offered on the new Investment Platform, and the Plan has not elected a QDIA fund, then the affected fund will be mapped to a money market fund. You, as the Plan Participant may choose to access your account and re-invest in another fund from the Plan Investment Alternatives in the current Investment Platform via the Fund Window.

The above discretionary Fund Window holdings will continue to co-exist in the Plan and the Plan Participant has sole discretion in managing them. *Fund Window – A plan feature that permits participants to purchase investments that are not included among the Core Plan Investments of designated investment alternatives.

Please note that fund closings or replacements may occur from time to time, and if the replacement fund is closed to new investors before it can be added to the Plan’s fund lineup, a comparable fund will be added so that the change can be processed as scheduled or as soon as practicable after completion of the 30 day notification period.

The cumulative effect of fees and expenses can substantially reduce the growth of your retirement savings.

Visit the Department of Labor's Web site for an example showing the long-term effect of fees and expenses at http://www.dol.gov/ebsa/publications/401k_employee.html. Fees and expenses are just two of many factors to consider when you decide to put money in an investment option. You may also want to think about whether investing in a particular option, along with your other investments, will help you achieve your financial goals.

Thank you and we look forward to servicing your Retirement Plan.

IRON Financial

Fund Mapping Report CONSOLIDATED PUBLISHING COMPANY, INC. 401(K) PROFIT SHARING RETIREMENT PLAN Case Number: 455-80165 Asset Category Tier: Comprehensive Index Name of the Platform: Flexible Advantage - Index Only As Of Date: Tuesday, December 09, 2014 Mapping Report for CORE Funds with IRON Recommended Funds Current Plan Holdings

Action

Amount

Plan Holdings Characteristics

Fund Name

Fund Ticker

Fund Code

Amount Exchanged

GSXAX

$114.09

Core

US OE Small Growth Mapped

Vanguard(R) Small-Cap Index Fund - Admiral (TM) Shares

VSMAX

CSXA

$114.09

American Century Growth Inv

TWCGX

$497.47

Core

US OE Large Growth Mapped

Vanguard Growth Index Fund Admiral Shares

VIGAX

CSRA

$497.47

American Century Real Estate A

AREEX

$19,370.18

Core

US OE Real Estate

Mapped

Vanguard REIT Index Fund Admiral Shares

VGSLX

CSUA

$19,370.18

Dreyfus Opportunistic Small Cap

DSCVX

$105.10

Core

US OE Small Blend

Mapped

Vanguard(R) Small-Cap Index Fund - Admiral (TM) Shares

VSMAX

CSXA

$105.10

Dreyfus S&P 500 Index

PEOPX

$34,079.07

Index Core

US OE Large Blend

Mapped

Vanguard(R) 500 Index Fund Admiral(TM) Shares

VFIAX

CSLA

$34,079.07

Federated Bond F

ISHIX

$109.74

Core

US OE Corporate Bond

Mapped

Vanguard(R) Total Bond Market Index Fund - Admiral (TM) Shares

VBTLX

CSYA

$109.74

Federated High Yield Service

FHYTX

$22,985.06

Core

US OE High Yield Bond

Mapped

Ivy High Income I

IVHIX

AOQA

$22,985.06

Fidelity Advisor Freedom 2025速 A

FATWX

$3,790.92

Core

US OE Target Date 2021-2025

Mapped

Vanguard Target Retirement 2025 Fund - Investor Shares

VTTVX

VTTA

$3,790.92

Fidelity Advisor Freedom 2035速 A

FATHX

$7,074.06

Core

US OE Target Date 2031-2035

Mapped

Vanguard Target Retirement 2035 Fund - Investor Shares

VTTHX

VHTA

$7,074.06

Fidelity Advisor Freedom 2045速 A

FFFZX

$799.09

Core

US OE Target Date 2041-2045

Mapped

Vanguard Target Retirement 2045 Fund - Investor Shares

VTIVX

VTIA

$799.09

Fidelity Advisor速 Growth Opps A

FAGAX

$2,026.48

Core

US OE Large Growth Mapped

Vanguard Growth Index Fund Admiral Shares

VIGAX

CSRA

$2,026.48

Franklin Small-Mid Cap Growth A

FRSGX

$112.12

Core

Mapped

Vanguard Extended Market Index Fund Admiral Shares

VEXAX

CSQA

$112.12

Invesco Small Cap Growth Inv

GTSIX

$24,269.54

Core

US OE Small Growth Mapped

Vanguard(R) Small-Cap Index Fund - Admiral (TM) Shares

VSMAX

CSXA

$24,269.54

Fund Name

Fund Ticker

Aberdeen Small Cap A

Fund Code

Morningstar Category Name

IRON Recommended Funds

US OE Mid-Cap Growth

Mapping Report for CORE Funds with IRON Recommended Funds Current Plan Holdings

Action

Amount

Plan Holdings Characteristics

Fund Name

Fund Ticker

Fund Code

Amount Exchanged

JANSX

$1,159.25

Core

US OE Large Growth Mapped

Vanguard Growth Index Fund Admiral Shares

VIGAX

CSRA

$1,159.25

Janus Twenty T

JAVLX

$50,878.11

Core

US OE Large Growth Mapped

Vanguard Growth Index Fund Admiral Shares

VIGAX

CSRA

$50,878.11

Nationwide Government Bond Instl Svc

NAUGX

$550.44

Core

US OE Intermediate Government

Mapped

Vanguard(R) GNMA Fund Investor Class

VFIIX

VFIA

$550.44

Nationwide Growth A

NMFAX

$113.99

Core

US OE Large Growth Mapped

Vanguard Growth Index Fund Admiral Shares

VIGAX

CSRA

$113.99

Nationwide Institutional Service

MUIFX

$112.55

Core

US OE Large Blend

Mapped

Vanguard(R) 500 Index Fund Admiral(TM) Shares

VFIAX

CSLA

$112.55

Nationwide Inv Dest Agrsv Svc

NDASX

$18,628.56

Core

US OE Large Blend

Mapped

Vanguard(R) 500 Index Fund Admiral(TM) Shares

VFIAX

CSLA

$18,628.56

Nationwide Inv Dest Cnsrv Svc

NDCSX

$16,754.61

Core

US OE Conservative Allocation

Mapped

Vanguard(R) Wellesley(R) Income Fund Investor Shares

VWINX

VWIA

$16,754.61

Nationwide Inv Dest Mod Agrsv Svc

NDMSX

$16,602.26

Core

US OE Aggressive Allocation

Mapped

Nationwide Investor Destinations Moderately Aggressive Fund Institutional Class

GMIAX

GIMA

$16,602.26

Nationwide Inv Dest Mod Cnsrv Svc

NSDCX

$27,371.52

Core

US OE Conservative Allocation

Mapped

Vanguard(R) Wellesley(R) Income Fund Investor Shares

VWINX

VWIA

$27,371.52

Nationwide Inv Dest Mod Svc

NSDMX

$96,552.55

Core

US OE Moderate Allocation

Mapped

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$96,552.55

Nationwide Money Market Instl

GMIXX

$21,687.45

Core

US Money Market Taxable

Mapped

Dreyfus Cash Management Institutional Shares

DICXX

BQPA

$21,687.45

Neuberger Berman Genesis Tr

NBGEX

$6,797.30

Core

US OE Mid-Cap Growth

Mapped

Vanguard Extended Market Index Fund Admiral Shares

VEXAX

CSQA

$6,797.30

Oppenheimer Global A

OPPAX

$27,706.12

Core

US OE World Stock

Mapped

Nationwide International Index Fund Institutional Shares

GIXIX

NIXA

$27,706.12

Templeton Foreign A

TEMFX

$24,633.91

Core

US OE Foreign Large Value

Mapped

Nationwide International Index Fund Institutional Shares

GIXIX

NIXA

$24,633.91

Wells Fargo Advantage Common Stock Inv

STCSX

$464.49

Core

US OE Mid-Cap Growth

Mapped

Vanguard Extended Market Index Fund Admiral Shares

VEXAX

CSQA

$464.49

Fund Name

Fund Ticker

Janus T

Fund Code

Morningstar Category Name

IRON Recommended Funds

Mapping Report for CORE Funds with IRON Recommended Funds Current Plan Holdings Fund Name

Fund Ticker

Wells Fargo Advantage Spec Md Cp Val Inv

SMCDX

Fund Code

Action

Amount

Plan Holdings Characteristics

Morningstar Category Name

$111.95

Core

US OE Mid-Cap Value

Mapped

IRON Recommended Funds Fund Name

Fund Ticker

Fund Code

Amount Exchanged

Vanguard Extended Market Index Fund Admiral Shares

VEXAX

CSQA

$111.95

Mapping Report for FUND WINDOW Funds Current Plan Holdings

Action

Amount

Plan Holdings Characteristics

Morningstar Category Name

AMADX

$1,524.68

Fund Window

US OE Large Value

Fidelity Advisor速 Equity Income A

FEIAX

$18,285.86

Fund Window

Harbor International Investor

HIINX

$24,555.94

Lazard US SmallMid Cap Equity Open

LZCOX

$112.85

Fund Name

Fund Ticker

American Century Income & Growth A

Fund Code

IRON Recommended Funds Fund Ticker

Fund Code

Amount Exchanged

Mapped American Century Income & Growth Fund Institutional Class

AMGIX

AIGA

$1,524.68

US OE Large Value

Mapped

Fidelity Advisor Equity Income Fund Institutional Class

EQPIX

ALOA

$18,285.86

Fund Window

US OE Foreign Large Blend

Mapped

Harbor International Fund - Institutional Class

HAINX

HAIA

$24,555.94

Fund Window

US OE Small Blend

Mapped

Lazard US SmallMid Cap Equity Institutional Class

LZSCX

BJIA

$112.85

Fund Name

Mapping Report for Fixed Income Contracts, Fixed or Stable Value Funds, Self Directed Brokerage Funds Current Plan Holdings Fund Name

Fund Ticker

Fund Code

BOA-Fixed

Action

Amount

Plan Holdings Characteristics

$0.00

Fixed Select Contract

Morningstar Category Name

IRON Recommended Funds Fund Name

Mapped

Fund Ticker Fund Code

BOA-Fixed

BOA2

Amount Exchanged $0.00

Mapping Report for FUND WINDOW Funds That Are NOT Available in the Platform Offerings(ACTION is REQUIRED from the Plan Participant) Current Plan Holdings

Action

Amount

Plan Holdings Characteristics

Fund Name

Fund Ticker

Fund Code

Amount Exchanged

CLSAX

$318,876.71

Fund Window

US OE Large Blend Exchanged To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$318,876.71

AdvisorOne CLS Growth and Income N

CLERX

$154,789.83

Fund Window

US OE Conservative Exchanged Allocation To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$154,789.83

AdvisorOne CLS Domestic Equity N

CLDEX

$34,710.42

Fund Window

US OE Aggressive Exchanged Allocation To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$34,710.42

AdvisorOne Enhanced Income N

CLEIX

$43,420.21

Fund Window

US OE Long/Short Exchanged Equity To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$43,420.21

AdvisorOne Flexible Income N

CLFLX

$68,274.98

Fund Window

US OE Exchanged Intermediate-Term To QDIA Bond

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$68,274.98

Fund Name

Fund Ticker

AdvisorOne CLS Global Diversified Eq N

Fund Code

Morningstar Category Name

IRON Recommended Funds

Mapping Report for FUND WINDOW Funds That Are NOT Available in the Platform Offerings(ACTION is REQUIRED from the Plan Participant) Current Plan Holdings

Action

Amount

Plan Holdings Characteristics

Morningstar Category Name

CLHAX

$21,764.36

Fund Window

US OE Moderate Allocation

AdvisorOne CLS Global Growth N

CLBLX

$155,179.25

Fund Window

US OE Moderate Allocation

AdvisorOne CLS Global Aggressive Eq N

CLACX

$116,827.26

Fund Window

AdvisorOne Shelter N

CLSHX

$4,846.69

Fund Window

Fund Name

Fund Ticker

AdvisorOne CLS International Equity N

Fund Code

IRON Recommended Funds Fund Name

Fund Ticker

Fund Code

Amount Exchanged

Exchanged To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$21,764.36

Exchanged To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$155,179.25

US OE Large Blend Exchanged To QDIA

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$116,827.26

Vanguard Balanced Index Fund Admiral Shares

VBIAX

CSNA

$4,846.69

US OE Tactical Allocation

Exchanged To QDIA

IRON Financial 3(38) Investment Fiduciary Service IRON Recommended Funds Nationwide Retirement Flexible Advantage - Index Only – Comprehensive Index Category Effective:December 11, 2014

Broad Asset Category / Morningstar Asset Category

Fund Name

Fund Code

Fund Ticker

ProspectusNet Expense Ratio

Asset Allocation Aggressive Allocation

Nationwide Investor Destinations Moderately Aggressive Fund Institutional Class

GIMA

GMIAX

0.49

Conservative Allocation

Vanguard(R) Wellesley(R) Income Fund - Investor Shares

VWIA

VWINX

0.25

Moderate Allocation

Vanguard Balanced Index Fund Admiral Shares

CSNA

VBIAX

0.09

Convertibles

Putnam Convertible Securities Fund - Class Y

BAEA

PCGYX

0.83

High Yield Bond

Ivy High Income Fund - Class I

AOQA

IVHIX

0.69

REIT Index

Vanguard REIT Index Fund Admiral Shares

CSUA

VGSLX

0.10

Inflation-Protected Bond

Vanguard(R) Inflation-Protected Securities Fund - Investor Shares

VIPA

VIPSX

0.20

Intermediate Government

Vanguard(R) GNMA Fund - Investor Class

VFIA

VFIIX

0.21

Short-Term Bond

Vanguard(R) Short-Term Investment-Grade Fund - Investor Shares

VTSA

VFSTX

0.20

Short-Term Bond Index

Vanguard Short-Term Bond Index Fund Admiral Shares

CSWA

VBIRX

0.10

Total Bond Market Index

Vanguard(R) Total Bond Market Index Fund - Admiral(TM) Shares

CSYA

VBTLX

0.08

World Bond

AllianceBernstein Global Bond Fund - Class I

CNUA

ANAIX

0.58

Emerging Market Index

Vanguard Emerging Markets Stock Index Fund Admiral Shares

CSOA

VEMAX

0.15

International Equity Index

Nationwide International Index Fund - Institutional Shares

NIXA

GIXIX

0.31

Large Growth Index

Vanguard Growth Index Fund Admiral Shares

CSRA

VIGAX

0.09

Large Value Index

Vanguard Value Index Fund -Admiral Shares

CTAA

VVIAX

0.09

Alternative

Fixed Income

Equity

Mid-Cap Index

Vanguard Extended Market Index Fund Admiral Shares

CSQA

VEXAX

0.10

S&P 500 Index

Vanguard(R) 500 Index Fund Admiral(TM) Shares

CSLA

VFIAX

0.05

Small-Cap Index

Vanguard(R) Small-Cap Index Fund Admiral(TM) Shares

CSXA

VSMAX

0.09

Total Stock Market Index

Vanguard(R) Total Stock Market Index Fund Admiral Shares

CUQA

VTSAX

0.05

Target Date 2011-2015

Vanguard Target Retirement 2015 Fund - Investor Shares

VTXA

VTXVX

0.16

Target Date 2016-2020

Vanguard Target Retirement 2020 Fund - Investor Shares

VTWA

VTWNX

0.16

Target Date 2021-2025

Vanguard Target Retirement 2025 Fund - Investor Shares

VTTA

VTTVX

0.17

Target Date 2026-2030

Vanguard Target Retirement 2030 Fund - Investor Shares

VTHA

VTHRX

0.17

Target Date 2031-2035

Vanguard Target Retirement 2035 Fund - Investor Shares

VHTA

VTTHX

0.18

Target Date 2036-2040

Vanguard Target Retirement 2040 Fund - Investor Shares

VFOA

VFORX

0.18

Target Date 2041-2045

Vanguard Target Retirement 2045 Fund - Investor Shares

VTIA

VTIVX

0.18

Target Date 2046-2050

Vanguard Target Retirement 2050 Fund - Investor Shares

VFFA

VFIFX

0.18

Target Date 2051-2055

Vanguard Target Retirement 2055 Fund - Investor Shares

VVXA

VFFVX

0.18

Target Date 2056-2060

Vanguard Target Retirement 2060 Fund - Investor Shares

BWGA

VTTSX

0.18

BQPA

DICXX

0.21

CSNA

VBIAX

0.09

Target Date Funds

Money Market US Money Market - Taxable

Dreyfus Cash Management Institutional Shares

Qualified Default Investment Alternative (QDIA) Moderate Allocation

Vanguard Balanced Index Fund Admiral Shares

Default Suspense Fund

Unallocated Accounts (Forfeiture and Retainer)

The fund information provided above by IRON Financial is for reference purposes only for certain plans that have selected IRON Financial’s 3(38) Investment Fiduciary Service.

Neither Nationwide nor any of its affiliates are related to, or affiliated with, IRON Financial. Nationwide is not responsible for IRON Financial’s services.

The material contained in this document is for general information purposes and is not intended as an offer or a solicitation for the purchase and/or sale of any security and/or financial instrument. The funds selected are current as of the date specified above and are subject to change without prior notice. This information is for internal use only and is not for dissemination to the general public. Complete disclosure of IRON Financial’s 3(38) Investment Process is available upon request.

The Nationwide Group Retirement Series includes unregistered group fixed and variable annuities and trust programs. The unregistered group fixed and variable annuities are issued by Nationwide Life Insurance Company. Trust programs and trust services are offered by Nationwide Trust Company, FSB, a division of Nationwide Bank. Nationwide Investment Services Corporation, member FINRA. In MI only: Nationwide Investment Svcs. Corporation. Nationwide Mutual Insurance Company and Affiliated Companies, Home Office: Columbus, OH 43215-2220.

Nationwide, Nationwide Bank, Nationwide Financial, the Nationwide framemark, Nationwide Retirement Clear Advantage and On Your Side are service marks of Nationwide Mutual Insurance Company. © 2009 – 2010 Nationwide Financial Services, Inc. All rights reserved.

FEE DISCLOSURE 404(a)(5) STATEMENT CONSOLIDATED PUBLISHING COMPANY, INC CASE NUMBER: 455-80165

Dear Plan Participant,

You are receiving this disclosure because you are a participant or beneficiary in your company's retirement plan or you are eligible for participation. Federal law requires that plan and investment-related information be given to you. ®

We have selected Nationwide as the retirement plan provider. As part of their services, they have made the necessary information available in these documents.

Inside you'll find: • • • •

General information about the operation of the plan Information about administrative charges and expenses Information about individual expenses you may be charged as a participant or beneficiary A Comparative Chart of Plan Investment Options

You should review these materials carefully. Although no action is required, this information is valuable when monitoring your plan account. To access your account information or to make any changes to your account, visit www.nationwide.com/login.

Sincerely,

CONSOLIDATED PUBLISHING COMPANY, INC

PLAN AND ANNUAL FEE DISCLOSURE

This document includes important information about the expenses you pay for participating in your company's retirement plan. It's important to review this information annually. It is divided into three sections: • Part I provides general information about the operation of the Plan • Part II provides information about the charges for administrative expenses the Plan may be charged • Part III provides information about individual expenses you may be charged as a Plan Participant or Beneficiary Later in this document, you'll find what's referred to as the "Comparative Chart of Plan Investment Options" ("Comparative Chart"), which will give you information about the Plan's investment options. You can get both of these documents, plus a glossary of investment terms, on Nationwide's web site: • If you are currently participating in the plan and have an account balance, you should log in at nationwide.com/login • If you are an employee who is eligible to participate in the plan but have not yet enrolled, you should log in at www.nationwide.com/decide-to-enroll-in-401k.jsp. In the "Understand plan fees" section, click on "look up fees for your plan" and enter your plan number.

455-80165

2

PLAN AND ANNUAL FEE DISCLOSURE

Part I - General Plan Information 1. Giving Investment Instructions. If you're eligible but not yet enrolled, please contact your employer for an enrollment packet. After you are enrolled in the Plan, in order to manage your Plan investments, you can call the Nationwide participant call center at 1-800-772-2182 or make your election online at nationwide.com/login. You may direct your investments according to the provision of your Plan. For more information, please see your Summary Plan Description.

2. Limitations on instructions. You may give investment instructions on any day the New York Stock Exchange is open for business.

3. Voting and other rights. Your rights under the Plan, and any restrictions, are subject to the terms of the Plan. Please refer to your Summary Plan Description.

4. Designated investment alternatives. The Plan provides designated investment alternatives into which you can direct the investment of your plan funds. The Comparative Chart lists the designated investment alternatives and provides information regarding the alternatives.

5. 3(38) Investment Fiduciary Service. Iron Financial provides investment fiduciary assistance to the appropriate plan fiduciary. Please contact the Nationwide participant call center at 800-772-2182 for additional information.

6. Fund Window option. The plan offers you the ability to research and select other investments that are offered through Nationwide, but that have not been selected as the designated investment alternatives for your Plan that are listed on the comparative chart. Investment options available through the Fund Window are not monitored by the plan's fiduciaries and any investment decision that you make through the Fund Window is at your own risk. You can access the Fund Window online at www.nationwide.com/login. You do not have to fill out an application to use the Fund Window and there is no additional fee for using the Fund Window. You can select investments through the Fund Window just as you would make any other investment selections through the website. Fund Window funds are designated as such in the selection chart on the website. Any restrictions or limitations that may apply to a specific fund available through the Fund Window will be disclosed as you are making your investment selections. Asset fees for some of these options may be higher than the options your plan representative selected. These fees are included in the Fund Evaluator on-line tool. For general questions about the Fund Window, you may contact Nationwide at 1-800-772-2182.

3

PLAN AND ANNUAL FEE DISCLOSURE

Part II - Administrative Expenses The Plan pays outside service providers for Plan administrative services, such as legal, accounting and recordkeeping services, unless the plan sponsor elects, at its own discretion, to pay some or all of the Plan administrative expenses. The cost for these services fluctuates each year based on a variety of factors. To the extent these expenses are not charged against forfeitures or paid by the employer, or reimbursed by a third party, the Plan charges these expenses pro rata (i.e., based on the relative size of each account), at a flat rate per participant, or based on asset size against participants' accounts.

Please note that, if applicable, a contingent deferred sales charge (CDSC) may be assessed against the plan's assets in the event the investment contract is terminated or if certain withdrawals are taken. If a CDSC is assessed, this reduces the value of your individual account. For more information, please contact your Plan Sponsor.

Some of your plan's operating expenses are paid from the total annual operating expenses of one or more of the designated investment alternatives. For more information, please see the Comparative Chart of Investment Options.

Please note that administrative service fees are subject to change.

Fees that may be charged by Nationwide, your retirement plan provider Trust/Custodial Fee – taken pro-rata based on the relative asset size of each account Trust/Custodial Fee

$500.00 per year

3(38) Service Provider Fee – taken from participant account balance Advisory/Srvc Prvdr Fee

0.02% per year

Fees that may be charged by BENEFIT PROFESSIONALS, INC. Please refer to your Third Party Administrator’s Annual Disclosure for additional fees.

Fees that may be charged by Iron Financial, LLC Advisory/Service Provider Fee - taken from participant account balance Advisory/Srvc Prvdr Fee

0.08% per year

4

PLAN AND ANNUAL FEE DISCLOSURE

Part III - Individual Expenses The Plan imposes certain charges against individual participants' accounts, rather than against the Plan as a whole, when individual participants incur the charges. These charges may arise based on your use of a feature available under the Plan (e.g., participant distributions), or based on the application of applicable law (e.g., processing a domestic relations order in case of a divorce). In addition, buying or selling some investments may result in charges to your individual account, such as commissions or redemption fees. The Comparative Chart provides information about these expenses. The Plan charges the following: Fees that may be charged by Nationwide, your retirement plan provider Exchange Fees Hardcopy Exchange fee

$6.00 per transaction, per "from" fund

Market Value Adjustment (MVA)

An MVA is applied if Retirement Manager or

SM

SM

Retirement Advisor Fixed Group Annuity Contract transfer payments are in excess of the 20.00% annual book value transfer limit. The market value paid is equal to the amount withdrawn, increased or decreased by the MVA. The MVA is determined by 速

Nationwide in accordance with uniform procedures applicable to all contracts of this class.

Fees that may be charged by BENEFIT PROFESSIONALS, INC. Withdrawal Fees DISTRIBUTION

$75.00 per transaction

QDRO

$500.00 per transaction

5

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

This document includes important information to help you compare the investment options in your retirement plan. Additional information about your investment options can be found on the plan's web site: • If you are currently participating in the plan and have an account balance, you should log in at nationwide.com/login • If you are an employee who is eligible to participate in the plan but have not yet enrolled, you should log in at www.nationwide.com/decide-to-enroll-in-401k.jsp. In the "Understand plan fees" section, click on "look up fees for your plan" and enter your plan number.

455-80165 A paper copy of this information can be obtained at no cost by contacting Nationwide at 1-800-772-2182.

Comparative Chart of Plan Investment Options Summary The Comparative Chart is divided into two sections: • Part I consists of performance information for plan investment options • Part II details the fees and expenses you'll pay for investing in a particular option

6

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Part I - Performance Information Table 1 focuses on the performance of the variable return investment options. These options do not have a fixed or stated rate of return. The table shows how these options have performed over time and allows you to compare them with an appropriate benchmark for the same time periods. A benchmark is an unmanaged group of securities whose performance is used as a standard to measure investment performance. Some well-known benchmarks are the Dow Jones Industrial Average and the S&P 500 Index. Past performance does not guarantee how the investment option will perform in the future.Your investment in these options could lose money. Information about an option's principal risks is available on the web site(s).

Table 1 - Variable Return Investment Performance Average Annual Total Return

Name/Type of Option

As of 09/30/2014

1yr

5yr

10yr

Since Inception

Inception Date

Gross Expense Ratio

NW Inv Dest Mod Aggr Inst

7.11%

8.63%

5.23%

2.63%

03/30/2000

0.49%

Vngrd Bal Indx Adml

10.18%

9.41%

5.54%

4.05%

11/13/2000

0.09%

Vngrd Trgt Rtrmt 2015 Inv

7.24%

7.39%

4.53%

4.73%

10/27/2003

0.16%

Vngrd Trgt Rtrmt 2020 Inv

8.28%

8.14%

N/A

4.63%

06/07/2006

0.16%

Vngrd Trgt Rtrmt 2025 Inv

8.94%

8.75%

4.88%

5.12%

10/27/2003

0.17%

Vngrd Trgt Rtrmt 2030 Inv

9.63%

9.36%

N/A

4.74%

06/07/2006

0.17%

Vngrd Trgt Rtrmt 2035 Inv

10.31%

9.94%

5.40%

5.69%

10/27/2003

0.18%

Vngrd Trgt Rtrmt 2040 Inv

10.77%

10.22%

N/A

4.99%

06/07/2006

0.18%

Vngrd Trgt Rtrmt 2045 Inv

10.83%

10.25%

5.80%

6.11%

10/27/2003

0.18%

Vngrd Trgt Rtrmt 2050 Inv

10.79%

10.23%

N/A

5.05%

06/07/2006

0.18%

Vngrd Trgt Rtrmt 2055 Inv

10.79%

N/A

N/A

11.72%

08/18/2010

0.18%

Vngrd Trgt Rtrmt 2060 Inv

10.83%

N/A

N/A

12.61%

01/19/2012

0.18%

Vngrd Wlsly Inc Inv

7.70%

7.84%

5.52%

8.24%

07/01/1970

0.25%

BENCHMARK INDEX:

7.93%

9.11%

7.08%

4.56%

3.92%

5.09%

6.52%

03/27/1992

0.59%

Balanced

Balanced Benchmark

Bonds AllBer Glbl Bd I Vngrd GNMA Inv

2.35%

2.16%

2.98%

5.92%

06/27/1980

0.21%

Vngrd Infl Prtct Sec Inv

-0.29%

2.56%

2.63%

4.34%

06/29/2000

0.20%

Vngrd Ttl Bnd Mkt ldx Adm

2.15%

2.28%

2.85%

2.87%

11/12/2001

0.08%

WR Ivy Hi Inc I

5.19%

9.80%

N/A

7.77%

04/02/2007

0.69%

BENCHMARK INDEX:

3.96%

4.12%

4.62%

-1.62%

-1.56%

0.07%

2.41%

03/11/1985

0.21%

Lehman Bros Agg Bd

Cash Drey Cash Mgt Inst

7

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Table 1 - Variable Return Investment Performance Average Annual Total Return

Name/Type of Option

As of 09/30/2014

Since Inception

Inception Date

Gross Expense Ratio

4.42%

0.85%

12/29/1999

0.31%

2.56%

N/A

4.95%

06/23/2006

0.15%

4.25%

6.56%

6.32%

Vngrd 500 Index Fd AS

17.67%

13.73%

6.28%

3.00%

11/13/2000

0.05%

Vngrd Gr Indx Adml

17.32%

14.67%

7.25%

2.62%

11/13/2000

0.09%

Vngrd Ttl StMkt Indx Fd AS

15.79%

13.90%

6.79%

3.73%

11/13/2000

N/A

Vngrd Val Indx Adml

17.09%

12.98%

6.00%

3.80%

11/13/2000

0.09%

BENCHMARK INDEX: S&P

19.73%

15.7%

8.11%

Vngrd Extnd Mkt Indx Adml

7.87%

14.51%

8.15%

5.79%

11/13/2000

0.10%

BENCHMARK INDEX: S&P

11.82%

16.37%

10.29%

Vngrd ST Bd Indx Adml

-0.66%

0.38%

1.55%

1.60%

11/12/2001

0.10%

Vngrd ST Invmt Grd Inv

0.42%

1.34%

1.85%

4.68%

11/30/1982

0.20%

BENCHMARK INDEX:

0.71%

1.4%

2.84%

Vngrd Sm Cap Indx Fd AS

7.67%

14.32%

7.99%

7.15%

11/13/2000

0.09%

BENCHMARK INDEX: Russell

3.93%

14.29%

8.19%

Ptnm Conv Sec Y

11.02%

10.57%

6.23%

8.60%

06/30/1972

0.83%

Vngrd REIT Indx Adml

11.31%

13.97%

6.78%

9.23%

11/12/2001

0.10%

BENCHMARK INDEX: N/A

N/A

N/A

N/A

1yr

5yr

10yr

0.04%

0.08%

1.51%

NW Intl Indx Inst

2.23%

4.62%

Vngrd Emrg Mkt StkIndxAdml

4.36%

BENCHMARK INDEX: EAFE

BENCHMARK INDEX: 3 Mos. T-Bill

International Stocks

Large-Cap Stocks

500

Mid-Cap Stocks

400

Short-Term Bonds

Citigroup 1-3 Govt/Corp

Small-Cap Stocks

2000

Specialty

8

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Fund performance is updated daily. The performance may display "N/A" during our system update, but will show the performance later in the day.

Returns are based on the current charges being applied to all historical time periods and do not include any other fees or expenses including a contingent deferred sales charge, or any plan or participant fees, if applicable. Such fees and charges, if applicable and reflected, would have lowered the performance described above. Nationwide Trust Company, FSB is not making any recommendations regarding these funds. Although gathered from reliable sources, data accuracy and completeness cannot be guaranteed. Unusually high performance may be the result of current favorable market conditions including successful IPOs or strength of a particular market sector - this performance may not be replicated in the future.

9

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Understanding Risks Markets are volatile and can decline in response to adverse developments. Particular investments can react differently to these developments. For specific risks related to each investment, see the prospectus.

Targeted Retirement Date Funds: Designed to provide diversification and asset allocation across several types of investments and asset classes, primarily by investing in underlying funds. Therefore, in addition to the expenses of the portfolio, you are indirectly paying a proportionate share of the applicable fees and expenses of the underlying funds.

Government funds: While the funds invest primarily in the securities of the U.S. government and its agencies, the values are not guaranteed by these entities.

High-yield funds: Funds that invest in high-yield securities are subject to greater credit risk and price fluctuations than funds that invest in higher-quality securities.

International/emerging markets funds: Funds that invest internationally involve risks not associated with investing solely in the U. S., such as currency fluctuation, political risk, differences in accounting and the limited availability of information.

Money market funds: These funds are not insured or guaranteed by the Federal Deposit Insurance Corporation or any other federal government agency. Although they seek to preserve the value of your investment at $1.00 per share, it's possible to lose money by investing in money market funds.

Small company funds: Funds that are invested in stocks of small or emerging companies may have less liquidity than those investing in larger, established companies and may be subject to greater price volatility and risk than the overall stock market.

Non-diversified funds: Funds that are invested in a concentrated sector or focus on a relatively small number of securities may be subject to greater volatility than a more diversified investment.

Real estate funds: Funds that focus on real estate investing are sensitive to economic and business cycles, changing demographic patterns and government actions.

Index funds: For investors seeking minimum expenses, these funds invest in broad sectors of stocks and bonds for less volatility; individuals cannot invest directly in an index.

10

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Table 2 focuses on the performance of the fixed return investment options. These options have a fixed or stated rate of return. This table shows the annual rate of return of each option, the term or length of time that you will earn this rate of return and additional information relevant to performance.

Table 2 - Fixed Return Investment Performance Name of Option

Period

Interest Rate

Additional Information

BOA-Fixed

10/01/2014-12/31/2014

1.70%

A market value adjustment may apply if Fixed Contract transfer payments are in excess of 20% of the annual book value installment limit. Book value is the current balance in your contract including principal and interest. The contract value, when withdrawn, may be increased or decreased by the market value adjustment. The market value adjustment is determined by Nationwide Life Insurance Company in accordance with uniform procedures applicable to all contracts in this class. The annualized effective interest rate does not include expenses including a contingent deferred sales charge, or any plan or participant fees, if applicable. Such fees and charges, if applicable and reflected, would lower performance.

11

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Part II - Fee and Expense Information Table 3 shows fee and expense information for the investment options listed above. This table includes the Total Annual Operating Expenses of the options above. Total Annual Operating Expenses are expenses that reduce the rate of return of the investment option. It also shows Shareholder-type Fees.

These fees are in addition to Total Annual Operating Expenses.

Table 3 - Investment Option Fees and Expenses Name/Type of Option

Net Expense Ratio

AMC/ Net Asset Fee

Total Annual Operating Expenses As a %

Per $1000

Shareholder-Type Fees

Balanced NW Inv Dest Mod Aggr Inst

0.49%

1.70%

2.19

21.90

Vngrd Bal Indx Adml

0.09%

1.70%

1.79

17.90

Vngrd Trgt Rtrmt 2015 Inv

0.16%

1.70%

1.86

18.60

Vngrd Trgt Rtrmt 2020 Inv

0.16%

1.70%

1.86

18.60

Vngrd Trgt Rtrmt 2025 Inv

0.17%

1.70%

1.87

18.70

Vngrd Trgt Rtrmt 2030 Inv

0.17%

1.70%

1.87

18.70

Vngrd Trgt Rtrmt 2035 Inv

0.18%

1.70%

1.88

18.80

Vngrd Trgt Rtrmt 2040 Inv

0.18%

1.70%

1.88

18.80

Vngrd Trgt Rtrmt 2045 Inv

0.18%

1.70%

1.88

18.80

Vngrd Trgt Rtrmt 2050 Inv

0.18%

1.70%

1.88

18.80

Vngrd Trgt Rtrmt 2055 Inv

0.18%

1.70%

1.88

18.80

Vngrd Trgt Rtrmt 2060 Inv

0.18%

1.70%

1.88

18.80

Vngrd Wlsly Inc Inv

0.25%

1.70%

1.95

19.50

AllBer Glbl Bd I

0.58%

1.55%

2.13

21.30

Vngrd GNMA Inv

0.21%

1.70%

1.91

19.10

Bonds

Vngrd Infl Prtct Sec Inv

0.20%

1.70%

1.90

19.00

Vngrd Ttl Bnd Mkt ldx Adm

0.08%

1.70%

1.78

17.80

WR Ivy Hi Inc I

0.69%

1.60%

2.29

22.90

0.21%

1.65%

1.86

18.60

NW Intl Indx Inst

0.31%

1.70%

2.01

20.10

Vngrd Emrg Mkt StkIndxAdml

0.15%

1.70%

1.85

18.50

Vngrd 500 Index Fd AS

0.05%

1.70%

1.75

17.50

Vngrd Gr Indx Adml

0.09%

1.70%

1.79

17.90

Vngrd Ttl StMkt Indx Fd AS

0.05%

1.70%

1.75

17.50

Vngrd Val Indx Adml

0.09%

1.70%

1.79

17.90

Cash Drey Cash Mgt Inst

International Stocks

Large-Cap Stocks

12

COMPARATIVE CHART OF PLAN INVESTMENT OPTIONS

Table 3 - Investment Option Fees and Expenses Mid-Cap Stocks Vngrd Extnd Mkt Indx Adml

0.10%

1.70%

1.80

18.00

Vngrd ST Bd Indx Adml

0.10%

1.70%

1.80

18.00

Vngrd ST Invmt Grd Inv

0.20%

1.70%

1.90

19.00

0.09%

1.70%

1.79

17.90

Ptnm Conv Sec Y

0.83%

1.45%

2.28

22.80

Vngrd REIT Indx Adml

0.10%

1.70%

1.80

18.00

Short-Term Bonds

Small-Cap Stocks Vngrd Sm Cap Indx Fd AS

Specialty

Fixed Return Investments Name/Type of Option

BOA-Fixed

Net Expense Ratio

N/A

AMC/ Net Asset Fee

0.00%

Total Annual Operating Expenses As a %

Per $1000

N/A

N/A

Shareholder-Type Fees

The cumulative effect of fees and expenses can substantially reduce the growth of your retirement savings. Visit the Department of Labor's Web site for an example showing the long-term effect of fees and expenses at http://www.dol.gov/ebsa/publications/401k_employee.html. Fees and expenses are just two of many factors to consider when you decide to put money in an investment option. You may also want to think about whether investing in a particular option, along with your other investments, will help you achieve your financial goals.

Net Expense Ratio: The net prospectus expense shown is after fund management expense waivers or reimbursements. For more information about management expense waivers or reimbursements, please see the fund profile.

AMC/Net Asset Fee: This is a fee charged by Nationwide to recover expenses that may include compensation paid to financial advisors, administrative service fee payments to Administration Firms/Authorized Representatives and any expense credits issued to the Plan. Additionally, this fee pays for services provided by Nationwide including access to a wide array of investment options, record keeping platform, customer service, etc. AMC/Net Asset Fee may include an administrative fee which is charged by the third party administrator.

Total Annual Operating Expenses: This is the sum of Net Expense Ratio and AMC/Net Asset Fee.

13

Nationwide Group Retirement Series includes unregistered group fixed and variable annuities and trust programs. The unregistered group fixed and variable annuities are issued by Nationwide Life Insurance Company. Trust programs and trust services are offered by Nationwide Trust Company, FSB, a division of Nationwide Bank. Nationwide Investment Services Corporation, member FINRA. In MI only: Nationwide Investment Svcs. Corporation. Nationwide Mutual Insurance Company and Affiliated Companies, Home Office: Columbus, OH 43215-2220.

Certain underlying investment options are not publicly traded mutual funds and are not available directly for purchase by the general public. They are only available through variable annuity/variable life insurance policies issued by life insurance companies or in some cases, through participation in certain qualified pension or retirement plans.

Nationwide, the Nationwide framemark and On Your Side are service marks of Nationwide Mutual Insurance Company. Š 2012 Nationwide Financial Services, Inc. All rights reserved.

PNM-2259AO.4 (02/14)