This brochure is intended to help you learn more about Guideline’s 401(k), IRA, and SEP IRA services. If you cannot find what you are looking for here, please direct your questions to[email protected],or visit our website at www.guideline.com. A. Firm Guideline is a Delaware corporation formed on June 25, 2015. On February 28, 2019, Guideline became the successor investment adviser to Guideline Investments, L.L.C. when Guideline Investments, L.L.C., a wholly-owned subsidiary of Guideline, was merged with and into Guideline.
B. Services 401k) Services Guideline provides plan administration, recordkeeping, and investment management services to employer-sponsored retirement plans. Guideline’s services include selecting, monitoring, and managing our investment menu, qualified default investments, and portfolios for retirement plans.
Guideline also recommends managed portfolios composed of mutual funds to 401(k) plan participants via our proprietary software. Guideline’s economic, investment, and other financial interests are not taken into consideration when making investment decisions.
Guideline also offers a Guideline for Professionals program to third-party advisors, accountants, and benefits professionals, which allow such third-parties to assist with managing the accounts of mutual 401(k) clients.
IRA and SEP IRA Services Guideline acts as sponsor of IRAs and SEP IRA clients (collectively “IRA”), providing account set-up, limited administration, recordkeeping, and maintenance.
Guideline also provides investment management services to IRAs, including selecting, monitoring, and managing our investment menu and portfolios for the accounts. We also recommend managed portfolios composed of mutual funds to IRA clients via our proprietary software. Guideline’s economic, investment, and other financial interests are not taken into consideration when making investment decisions.
C. Client-Tailored Services and Client Restrictions 401(k) Plans Guideline offers three tiers of 401(k) plan services to employers: Starter, Core, and Enterprise. 401(k) plan sponsors may elect to change tiers once during any calendar year.
Also included with our services are automated investment advice to 401(k) plan participants via our proprietary software. Pursuant to section 404(c) of the Employee Retirement Income Security Act of 1974, as amended, Guideline provides a selection of diversified investments representing a range of risk/return characteristics. 401(k) plan participants can choose to invest in one of our managed portfolios

- recommended based on the 401(k) plan participant’s reported risk tolerance and estimated time until retirement - or create a custom portfolio from our investment menu. If a 401(k) plan participant does not provide investment instructions, their funds are automatically invested into one of our managed portfolios based on the participant’s age and estimated time until retirement.
Guideline’s account opening process is designed to provide clients an opportunity to select from a variety of investment options, including selecting a model or creating a custom portfolio. In doing this, 401(k) plan participants have flexibility to choose any combination of the mutual funds offered by Guideline, and they can change their chosen portfolio at any point.
IRA and SEP IRA Plans Guideline offers three types of IRAs: ●Traditional IRA - an individual retirement account which allows clients to direct pre-tax income towards investments that can grow tax deferred.
●Roth IRA - an individual retirement account that accrues gains tax-exempt using after-tax money to invest.
●SEP IRA – an individual retirement account which allows business owners to contribute SEP contributions towards traditional IRAs for their employees or self-employed owners.
IRA clients are able to modify their portfolio, create a custom portfolio, make contributions, and distribute funds from their IRA.
Our service also includes automated investment advice to IRA clients via our proprietary software. Guideline provides a selection of diversified investments representing a range of risk/return characteristics. IRA clients can choose to either invest in one of our managed portfolios - recommended by our proprietary system based on the owner’s reported risk tolerance and estimated time until retirement - or they can create a custom portfolio from our investment menu.
Guideline’s account opening process is designed to provide clients an opportunity to select from a variety of investment options, including selecting a model or creating a custom portfolio. In doing this, IRA clients have flexibility to choose any combination of the mutual funds offered by Guideline, and they can change their chosen portfolio at any point.
D. Wrap Fee Programs In a wrap fee investment program, the investor pays one stated fee to cover management fees, transaction costs, fund expenses, and other administrative fees. Guideline does not participate in any such wrap fee program.
E. Client Assets As of December 31, 2023, Guideline managed $8,596,995,549 in assets under management on a discretionary basis, and $3,113,169,991 in assets under management on a non-discretionary basis.