The following is a proposed letter which people who are employees or IRA Owners may forward to their Plan Trustees or Custodians which adopt the minimum distribution incidental benefit table for distributions. We recommend the use of this election except in the case where the designated beneficiary is a spouse who is more than 10 years younger than the employee or IRA Owner.

LETTER TO CUSTODIANS AND\OR TRUSTEES
OF IRAs OR OTHER RETIREMENT PLANS

Name of Company
Address

Re: Retirement Plan Account
Number:

Dear Addressee:

I hereby adopt the proposed Internal Revenue Service Regulations promulgated on February 11, 2001 which deal with new proposals regarding minimum distributions from retirement plans including IRAs.

Thus for calendar year 2001 and subsequent years, I hereby adopt the uniform distribution period table which is the required minimum distribution incidental benefit divisor table originally prescribed in IRS Regulation 1.401(a)(9)-2 of the 1987 proposed regulations and now included in A-4 of IRS Regulation 1.401(a)-5 of the new proposed regulations.

If you have any questions, please let me know.

Very truly yours,

Name of Employee or IRA Owner