GUIDELINE, INC.

Guideline, Inc. is a financial technology company headquartered in Burlingame, California, dedicated to modernizing and simplifying 401(k) retirement plans for small and medium-sized businesses. Founded by Kevin Busque, the company's mission is to make retirement savings accessible and understandable by replacing complex, fee-laden traditional systems with transparent, affordable, and technology-driven solutions.

Guideline offers a comprehensive suite of retirement products, including traditional 401(k)s, Roth 401(k)s, Safe Harbor 401(k)s, Starter 401(k)s, Solo(k)s, SEP IRAs, and Traditional IRAs. The company provides a full-stack solution that handles plan administration, record-keeping, investment management, and compliance, emphasizing low and transparent fees. Its platform integrates deeply with various payroll providers, automating contributions and administrative tasks to streamline the retirement planning process for employers and employees alike.

In a significant development, Guideline was acquired by Gusto, a leading payroll, benefits, and HR platform, with the acquisition completed in November 2025. This integration aims to create a seamless and unified experience for businesses managing payroll and retirement benefits. Kevin Busque serves as the co-founder and CEO, with Jeff Rosenberger as COO. Guideline, now operating as "Gusto 401(k) powered by Guideline," continues to focus on expanding its reach and simplifying retirement savings, having served nearly 60,000 small businesses and managing billions in assets.