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Section 7 <br />ABOUT DCA <br />DCA was founded in 1953 to assist employers in the design and <br />administration of corporate pension and profit sharing plans. <br />Responding to the growing needs of our clients, and to constantly <br />changing government regulations, DCA has expanded far beyond its <br />original focus. DCA's consulting services presently include wage <br />and salary systems, self-funded healthcare and workers' <br />compensation programs, and the design and administration of all <br />types of flexible compensation programs. DCA consulting services <br />are provided through our three operating divisions The DCA <br />Benefits Group, The DCA Stanton Group, and The DCA Healthcare <br />Management Group. <br />The DCA Benefits Group specializes in the areas of IRS- <br />qualified retirement plans and Flexible Spending Account (FSA) <br />programs. In addition to providing FSA plan design, <br />communication, and administration services for clients throughout <br />the upper Midwest, the DCA Benefits Group provides the following <br />services: <br />. actuarial valuations for defined benefit pension plans <br />. recordkeeping for profit sharing, 401(k), ESOP, money <br />purchase pension and thrift/savings plans <br />. design, costing and installation of newly installed <br />retirement plans (or redesign of existing plans) <br />. retirement plan termination consulting