The great
culture fit between our two companies also counts for a lot.

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This not only saves players from having to frequently refill their
tanks, but also results in significant savings that will really add up over
time. To obtain enough CO2 for the 50,000 shots
provided by one propane canister, a player would need to spend an additional
$250. This will be
beneficial to us in fulfilling our fiduciary duties to the plan . is an operating unit of Marsh + McLennan Companies,
Inc. Among K2's other branded products are Planet
Earth(R) apparel, Adio(R) and Hawk(R) skateboard shoes, Tubbs(R) and Atlas(R)
snowshoes, JT(R ) and Worr Games(R) paintball products and Dana Design(R)
backpacks.

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Tippmann Sports, the world's leading
manufacturer of high performance paintball markers and related accessories,
has introduced the C3 with PEP Technology, the first-ever marker (paintball
gun) fueled by propane., to manage the sports
equipment maker's $48 million, 2200-participant defined contribution plan. With offices in Westwood, Massachusetts, and Parsippany,
New Jersey, NYLIM Retirement Plan Services administers retirement programs for
small, medium and large companies, multi-employer plans, and individuals
throughout the United States, and is widely recognized for its leadership in
bundled defined contribution and bundled defined benefit plans.att.

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Players will also enjoy the extended performance offered through Propane. (MMC), a global professional-services firm with more than 60,000
employees and annual revenues exceeding $11 billion.

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When the propane canister on a C3 runs out, it can
simply be discarded and replaced with a new one.

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Founded in 1986 by Dennis Tippmann, Sr. "We look forward to many years of working
together toward the mutual goal of a successful retirement for K2's
employees. is a premier, branded consumer products company with a portfolio
of leading brands including Rawlings (R), Worth(R), Shakespeare(R),
Pflueger(R), Brass Eagle(R), Stearns(R), K2(R), Volkl(R), Ride(R), Marmot(R),
ExOfficio(R) and Marker(R).

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, Propane, the multi-purpose
gas long popular among campers , backyard entertainers and energy-conscious
consumers across the country, is now adding an exciting new element to the
adrenaline-rushing game of paintball. The company serves the growing paintball industry from its corporate
headquarters in Fort Wayne, Ind. Tippmann Sports' complete line of paintball
markers and related accessories can be found at paintball stores and fields as
well as mass retail and sporting goods outlets throughout the world. NYLIM offers institutional asset
management, retail investments, retirement plan services, guaranteed products,
real estate investments, and alternative investments.

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(Photo: http://www.com . WESTWOOD, Mass.

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A single 16.com.

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The C3 is a pump-action marker powered through a portable propane
canister, the same as those commonly used in camping equipment and handheld
tools.
"As paintball continues to grow in popularity, it 's important to introduce
new technologies that will make the game accessible to many types of players ,"
Tippmann continued."
Marsh Inc.

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A 16. served as the consultant for K2 in choosing NYLIM Retirement
Plan Services.

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Groundbreaking Product Offers Convenient Way to Discover Exciting , Fast-Paced
Game

BUFFALO GROVE, Ill. For more information ,
visit NYLIM's website at http://www.nylim.

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, NYLIM Retirement Plan Services,
a division of New York Life Investment Management LLC (NYLIM), announced today
that it has been appointed by K2 Inc ."
"K2 is a trusted name in sporting equipment and we are glad that they have
chosen NYLIM Retirement Plan Services, a trusted name in financial services,
to manage their defined contribution plan," said Tom Clough, managing director
of NYLIM Retirement Plan Services. Marsh Inc.

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com/cgi-bin /prnh/20051020/CGTH010 )
Tippmann developed the C3 because propane is much more accessible and
considerably less expensive than CO2 and nitrogen -- the two gasses currently
used to power paintball markers."
The new C3 with PEP Technology from Tippmann Sports carries a suggested
retail price of $229 and is now available exclusively at paintball specialty
stores.tippmann., Tippmann Sports prides itself on
"American Made" manufacturing and the pursuit of cutting edge technology and
design .
Under this arrangement, NYLIM Retirement Plan Services will now provide K2
with recordkeeping , participant communications, investment management
services, trust and investment consulting for its 401(k) plan.

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K2 Employees Cruise Toward Retirement With NYLIM Retirement Plan Services

About K2
K2 Inc.

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"In many ways, propane is the ideal fuel source for a paintball marker --
it's readily available, inexpensive, easy to use and very safe," said Denny
Tippmann, an impressive growth rate for any sport.

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4-ounce tank of standard propane provides more than 50,000 shots
as compared to a 20-ounce tank of CO2, which offers roughly 800 to 1,000
shots., Carlsbad, Calif .net

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"The C3 offers many exciting advantages and we believe
more and more paintball fields will be introducing pump-only areas and
tournaments to attract these new players in the future. This technology
really has the potential to grow the game and introduce paintball in
previously untapped markets. "We were also very
impressed that they have a background in ERISA consulting. K2 's diversified mix of products is used primarily
in team and individual sports activities such as baseball, softball, fishing,
paintball, watersports activities, alpine skiing, snowboarding, in-line
skating and mountain biking.

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Propane Technology Opens Paintball to New Players

newscom. Plus, the PEP Technology (propane-enhanced
performance) behind the C3 is expected to open the game to new players,
especially those in rural areas where CO2 is more difficult to find as well as
less experienced players seeking a hassle-free and cost-effective way to get
started in paintball. As a result, acceptable refills can be easily obtained in a variety of
retail environments, including gas stations, hardware stores, camping outlets
and "big box" retailers.4-ounce propane canister can be purchased for $8 or less, versus $30
to $35 for a 20-ounce CO2 tank.
"We chose NYLIM because we like their open architecture and the fact that
they can customize communications to our plan participants," said Robert
Moynan, director of corporate human resources at K2 Inc.

About NYLIM Retirement Plan Services
NYLIM Retirement Plan Services oversees more than 2,100 comprehensive
defined contribution, defined benefit and deferred compensation plans as of
December 31, 2004.

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For additional details, including a list of retailers in your area,
please call the company at 1-800-533-4831 or visit Tippmann online at
http://www.

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With more than $189 billion in assets under management as of December 31,
2004, New York Life Investment Management LLC and its affiliates provide
investment management and related services to a wide range of individual,
corporate, public, and Taft-Hartley clients.

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This is an exciting
development for paintball players who, until now, may have had a difficult
time finding a store capable of filling their empty CO2 or nitrogen canister.

Contact:
Sarah Lazarus
SSL Media Relations
T: 978-369-4478
sarahlaz@worldnet .

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