Investments are offered through Citigroup Global Markets Inc. (“CGMI”), member SIPC. CGMI and Citibank, N.A. are affiliated companies wholly owned by Citigroup Inc. Morgan Stanley Smith Barney LLC is a separate investment advisor and broker/dealer registered with the Securities and Exchange Commission, and is affiliated with but distinct from Citibank and CGMI. References to “Citi Smith Barney” or “Smith Barney” should be read as referring to CGMI. Please contact us if you have any questions about this notice.

PS04045 Recently, the Global Wealth Management Group of Morgan Stanley & Co. Incorporated and the Smith Barney division of Citigroup Global Markets Inc. combined into Morgan Stanley Smith Barney LLC, a new investment advisor and broker-dealer registered with the Securities and Exchange Commission. References to Smith Barney in this material now refer to Morgan Stanley Smith Barney LLC. CT04007 citi trust

Citi Trust offers clients sophisticated and integrated estate planning solutions, fiduciary and investment management services, advanced technology, and an open architecture platform.

Leadership and Resources Products and Services With roots dating back to 1822, Citi Trust Teams of experienced Trust Officers, has a long heritage of providing fiduciary averaging more than 20 years of experience, services and continues to be a leader in the administer basic to highly complex fiduciary trust and financial industry today. We serve and other structures, such as: clients in all 50 states and maintain trust • Living Trusts administration officers in 11 locations across • Testamentary Trusts Citi Trust is a modern the country. Citi Trust offers clients a full • Estates range of traditional investment offerings as • Grantor Trusts alternative to traditional well as unique opportunities in alternative • Dynasty Trusts (in both Delaware and trust services investments. South Dakota) • Charitable Trusts • Private Foundations Approach and Experience • Agency Services (for trustees, executors and • Citi Trust provides comprehensive wealth- other fiduciaries) transfer planning services for high-net-worth • Life Insurance Trusts individuals. • Blind Trusts • Our national presence offers a broad • Trusteed IRA perspective on wealth-planning issues and Citi Trust is recognized as a leader in serves clients with multi-jurisdictional the trust industry for its ability to utilize exposure. proprietary and non-proprietary investment • Citi Trust leverages the global resources of management options in its fiduciary Citi to meet clients’ individual needs and accounts, including both traditional and objectives. alternative investments. • We work with our clients’ legal and tax Citi’s Special Investment Unit manages non- advisors to help structure and customize financial assets: trust vehicles to meet specific client needs and provide: • Closely Held Business Interests - Distribution and management of assets • Family Limited Partnerships and Limited during and after lifetime Liability Companies - Strategies to minimize income, estate, gift • Commercial and Residential Real Estate and generation-skipping transfer taxes (domestic and international) - Possible avoidance of probate and associ- • Farm, Ranch Land and Vineyards ated delays, expenses and loss of privacy • Oil and Gas Interests

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Citi Trust is a part of Global Wealth Management, which is a business of Citigroup Inc. and comprises Citi Private Bank, Citi Investment Research and Citi Smith Barney (Smith Barney is a division of Citigroup Global Markets, Inc., Member SIPC). Citi with arc design is a trademark and service mark of Citigroup Inc. or its affiliates and is used and registered throughout the world. Not all products and services are provided by all affiliates or are available at all locations. Additional information may be found at: www.citi.com. For U.S. clients, trust services are provided by one of the following entities: Citibank, N.A.; Citicorp Trust, N.A.; Citicorp Trust South Dakota; Citigroup Trust - Delaware, N.A.; or Citigroup Institutional Trust Company. The service providers are referred to collectively as “Citi Trust” and as the “affiliated trust companies.” This document is made available for general guidance only. The information contained herein is not intended to be a comprehensive discussion of legal or tax advice of the strategies or concepts described herein. Neither Citigroup nor any of its affiliates offers tax or legal advice. Clients interested in the strategies or concepts herein should consult their tax and/or legal advisors. This document contains a summary of rules and planning techniques that are complex and subject to change. Although information in this document has been obtained from sources believed to be reliable, Citigroup and its affiliates do not guarantee its accuracy or completeness and accept no liability for any direct or consequential losses arising from its use. The information contained herein is subject to change without notice. This document may not be reproduced or circulated without our written authority. Citigroup companies may compensate affiliates and their representatives for providing products and services to clients. © 2007 Citigroup Inc. All rights reserved.

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