<SEC-DOCUMENT>0000950123-11-074474.txt : 20110808
<SEC-HEADER>0000950123-11-074474.hdr.sgml : 20110808
<ACCEPTANCE-DATETIME>20110808165921
ACCESSION NUMBER:		0000950123-11-074474
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		16
FILED AS OF DATE:		20110808
DATE AS OF CHANGE:		20110808

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JOHN HANCOCK LIFE INSURANCE CO USA
		CENTRAL INDEX KEY:			0001073894
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				010233346
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168694
		FILM NUMBER:		111017846

	BUSINESS ADDRESS:	
		STREET 1:		200 BLOOR STREET EAST
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M4W1E5
		BUSINESS PHONE:		4169260100

	MAIL ADDRESS:	
		STREET 1:		200 BLOOR STREET EAST
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M4W1E5

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MANUFACTURERS LIFE INSURANCE CO USA
		DATE OF NAME CHANGE:	19981117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MANULIFE FINANCIAL CORP
		CENTRAL INDEX KEY:			0001086888
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168694-01
		FILM NUMBER:		111017847

	BUSINESS ADDRESS:	
		STREET 1:		200 BLOOR ST EAST
		STREET 2:		NORTH TOWER 11
		CITY:			TORONTO ONTARIO CANA
		STATE:			A6
		ZIP:			00000
		BUSINESS PHONE:		4169263500

	MAIL ADDRESS:	
		STREET 1:		200 BLOOR ST EAST
		STREET 2:		NORTH TOWER 11
		CITY:			TORONTO ONTARIO CANA
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>b87566a1e424b3.htm
<DESCRIPTION>JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.)/MANULIFE FINANCIAL CORPORATION
<TEXT>
<HTML>
<HEAD>
<TITLE>e424b3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="right" style="font-size: 10pt; margin-top: 18pt">Filed
Pursuant to Rule 424(b)(3)<BR>
Registration Nos. 333-168694 and  333-168694-01</div>
<DIV align="left"><FONT size="1">

</FONT></DIV>





<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756629.gif" alt="(JOHN HANCOCK LOGO)"></DIV>


<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 80%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 6pt">Inflation
Guard Annuity Prospectus</div>
<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>August&nbsp;8, 2011</B></DIV>


<DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 80%; border-top: 1px solid #000000">&nbsp;</DIV></DIV><DIV align="left"><FONT size="1">

</FONT></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt">SINGLE PAYMENT MODIFIED GUARANTEE DEFERRED ANNUITY<BR>
NON-PARTICIPATING
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">CONTRACT VALUE INTERESTS<BR>
Guaranteed as described herein by<BR>
MANULIFE FINANCIAL CORPORATION
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This prospectus describes <B>Inflation Guard</B>, a single payment modified guarantee deferred annuity
contract with market value adjustment interests (&#147;Market Value Adjustment&#148;) (individually, a
&#147;Contract&#148; and, collectively, the &#147;Contracts&#148;). Inflation Guard is issued and offered by <B>John
Hancock Life Insurance Company (U.S.A.) </B>(&#147;<B>John Hancock USA</B>&#148;) in all jurisdictions except New York.
Unless otherwise specified, &#147;we,&#148; &#147;us,&#148; &#147;our,&#148; or &#147;Company&#148; refers to John Hancock USA. This
prospectus also describes the subordinated guarantee by Manulife Financial Corporation (&#147;MFC&#148;) of
obligations of John Hancock USA under a Contract (the &#147;MFC Subordinated Guarantee&#148;). MFC is our
parent company. Our wholly-owned subsidiary, John Hancock Distributors, LLC (&#147;JH Distributors&#148;),
acts as principal underwriter of the Contracts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company offers both individual deferred annuity contracts and certificates issued under a group
deferred annuity contract. We use the term &#147;Contract&#148; to describe both an individual contract and a
certificate under a group contract that evidences a participating interest in the group contract.
As used in this prospectus, &#147;you&#148; refers to the Owner of a Contract (the person or entity entitled
to ownership rights).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Contract is designed to provide retirement income pursuant to either nonqualified
retirement plans or plans qualifying for special income tax treatment under the Internal
Revenue Code of 1986, as amended (the &#147;Code&#148;). The Contract provides for the daily crediting
of interest (subject to Market Value Adjustment on early withdrawals and annuitization) on
the amount we hold under the Contract for you at any given time (the &#147;Account Value&#148;). The
Company declares the interest rate it will use throughout the first year of each Term (a
&#147;Term&#148; is a period of time you select on the application), and may declare different first
year rates from time to time for new Terms, or Terms of different durations (the &#147;Declared
Interest Rate&#148;). For each remaining year in any Term, the Company will determine a rate on
specified anniversaries to be used during the current year based, <B>in part</B>, on historical
changes of the All Items Consumer Price Index for All Urban Consumers for the U.S. City
Average (&#147;CPI-U&#148;). We refer to this rate as the &#147;Indexed Crediting Rate.&#148; The U.S.
Department of Labor publishes the CPI-U monthly, but such monthly changes will not be
reflected in a current Indexed Crediting Rate. <B>The interest we will credit to your Account
Value is never &#147;linked&#148; so as to directly correspond with any </B><B><I>currently published </I></B><B>CPI-U
percentage.</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You make a single &#147;Purchase Payment&#148; for the Contract (an amount that you pay
to us to purchase a Contract).</TD>
</TR>
</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The minimum Purchase Payment depends on the Term you select,
but in no event will be less than $25,000.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The maximum Purchase Payment (without our prior approval) is
$1,000,000.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You may not make additional Purchase Payments for a Contract, but you may
purchase additional Contracts at the then prevailing rates and Terms.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>



<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You designate the Term to which we allocate your Purchase Payment.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Regardless of the annual changes in the CPI-U, the Indexed Crediting Rate will
never fall below 0% (the &#147;Floor Rate&#148;) nor be greater than a Rate Cap. The Rate
Cap will be set no lower than 5%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>





















<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You select a method under your Contract for receiving payments upon
annuitization (an &#147;Annuity Option&#148;) or an alternate form of settlement acceptable
to us.</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Please read this prospectus carefully and keep it for future reference. It contains information
about the Contract and the MFC Subordinated Guarantee that a prospective purchaser should know
before investing.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>There are risks associated with the purchase of a Contract. </B>These risks include liquidity risks,
risk that the Indexed Crediting Rate could be as low as the Floor Rate, risk that the CPI-U and the
way the CPI-U is calculated may change, risk that the change in CPI-U may not be the same rate of
inflation that individual consumers may experience, <B>risk that inflation and the change in</B>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>CPI-U may
exceed the contract Rate Cap, </B>risk that we may substitute the CPI-U with another index, and Company
and guarantor solvency risks. Withdrawal charges and Market Value Adjustments may apply for as long as you own the Contract
because we assess a withdrawal charge and impose Market Value Adjustments if you make a withdrawal
from the Contract before the end of <I>any </I>Term then in effect. <B>Because of the Market Value
Adjustment provision of the Contract, you bear the investment risk that the Guaranteed Margins
offered by us at the time of withdrawal or at annuitization may be higher than the Guaranteed
Margins applied to the Contract with the result that the amount you receive upon withdrawal or
annuitization may be reduced by the Market Value Adjustment and may be less than your original
investment in the Contract. See &#147;II. Overview &#151; Are there any risks in purchasing this
Contract?&#148; and &#147;IV. Charges, Deductions and Adjustments &#151; Adjustments and Charges upon
Withdrawals.&#148;</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Neither the Securities and Exchange Commission nor any state securities commission has approved or
disapproved of these securities or determined if this prospectus is truthful or complete. Any
representation to the contrary is a criminal offense.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>These securities are not deposits with, or obligations of, or guaranteed or endorsed by, any bank
or any affiliate thereof, and are not insured by the Federal Deposit Insurance Corporation, the
Federal Reserve Board or any other government agency.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The MFC Subordinated Guarantee does not relieve the Company of any obligations under its Contracts.
Therefore, the MFC Subordinated Guarantee is in addition to all of the rights and benefits that the
Contracts otherwise provide.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Your ability to enforce civil liabilities related to the MFC Subordinated Guarantee under U.S.
securities laws may be affected adversely by the fact that MFC is organized under the laws of
Canada, most of its officers and directors and some of the experts named in this prospectus are
residents of Canada, and a substantial portion of MFC&#146;s assets are located outside the United
States.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>You should be aware that owning these securities may have tax consequences both in the United
States and Canada. This prospectus and any applicable prospectus supplement may not describe these
tax consequences fully. You should read the tax discussion contained in this prospectus and in any
applicable prospectus supplement.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>You should rely on the information contained in or incorporated by reference in this prospectus or
any applicable prospectus supplement and on the other information included in the registration
statement of which this prospectus forms a part. We have not authorized anyone to provide you with
different or additional information. We are not making an offer of the securities covered by this
prospectus in any jurisdiction where the offer is not permitted by law.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>There is no market through which these securities may be sold and purchasers may not be able to
resell securities purchased under this prospectus.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left"><B>JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.)</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Annuities Service Center</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Mailing Address</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">164 Corporate Drive
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Post Office Box 9505</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Portsmouth, NH 03801-6815
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Portsmouth, NH 03802-9505</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">(617) 663-3000 or
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">www.jhannuities.com</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">(800) 344-1029</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">(The information contained in, or accessible through, John Hancock USA&#146;s website<BR>
is not incorporated by reference into this prospectus.)
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>August&nbsp;8, 2011</B>
</DIV>
<DIV align="left"><FONT size="1">

</FONT></DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->ii<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<!-- TOC -->
</DIV>
<DIV align="left">
<A name="tocpage"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Table of Contents
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#101"><B>ABOUT THIS PROSPECTUS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#102"><B>I. GLOSSARY OF SPECIAL TERMS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>2</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#103"><B>II. OVERVIEW</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>5</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#104"><B>ARE THERE ANY RISKS IN PURCHASING THIS CONTRACT?</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>9</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#105"><B>III. DESCRIPTION OF THE CONTRACT</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>11</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#106"><B>ELIGIBLE GROUPS FOR GROUP ANNUITY CONTRACT</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>11</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#107"><B>ACCUMULATION PROVISIONS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>11</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#108">Purchase Payment</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#109">Cancellation</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#110">How Interest is Credited</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#111">Withdrawals</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#112">Special Withdrawal Services &#151; The Systematic Withdrawal Program</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#113">Telephone and Electronic Transactions</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#114">Death Benefit before Maturity Date</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#115"><B>ANNUITY PROVISIONS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>15</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#116">General</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#117">Annuity Options</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#118">Death Benefit on or after Maturity Date</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#119"><B>OTHER CONTRACT PROVISIONS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>16</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#120">Right to Review</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">16</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#121">Ownership</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#122">Beneficiary</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#123">Annuitant</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">17</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#124">Spouse</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#125">Modification</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#126">Our Approval</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#127">Discontinuance of New Owners</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#128">Misstatement and Proof of Age, Sex or Survival</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#129">Non-participating</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">18</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#130"><B>IV. CHARGES, DEDUCTIONS AND ADJUSTMENTS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>19</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#131"><B>FEE TABLE</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>19</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#132"><B>ADJUSTMENTS AND CHARGES UPON WITHDRAWALS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>19</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#133">Free Withdrawal Amount</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">20</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#134">Market Value Adjustment Factor</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">20</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#135">Withdrawal Charge</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">22</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#136">Waiver of Applicable Withdrawal Charge and
Market Value Adjustment &#151; Confinement to Nursing
Home</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">22</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#137">Impact of Market Value Adjustment and Withdrawal
Charge on Payable Withdrawal Amounts and
Account Value</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#138"><B>OTHER CHARGES AND DEDUCTIONS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>24</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#139">Taxes</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">24</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#140"><B>V. GENERAL INFORMATION ABOUT US</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>25</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#141"><B>THE COMPANY</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>25</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#142"><B>CPI MVA SEPARATE ACCOUNT</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>25</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#143"><B>DISTRIBUTION OF THE CONTRACT</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>26</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#144"><B>VI. THE MFC SUBORDINATED GUARANTEE</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>27</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#145"><B>DESCRIPTION OF MANULIFE FINANCIAL CORPORATION</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>27</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#146"><B>DESCRIPTION OF THE MFC SUBORDINATED GUARANTEE</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>27</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#147">What additional guarantee applies to my Contract?</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">27</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#148">What are the reasons for the additional MFC Subordinated Guarantee?</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">27</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#149">What are the terms of the MFC Subordinated Guarantee?</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">27</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#150"><B>WHERE YOU CAN FIND MORE INFORMATION</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>29</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#151"><B>ENFORCEMENT OF JUDGMENTS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>30</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#152"><B>VII. FEDERAL TAX MATTERS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>32</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#153"><B>INTRODUCTION</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>32</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#154">Our Tax Status</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#155">Taxation of Annuities in General</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#156"><B>QUALIFIED RETIREMENT PLANS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>34</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#157">In General</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">34</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#158"><B>QUALIFIED PLAN TYPES</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>35</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#159">Direct Rollover Rules</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">36</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px"><A href="#160">Federal Income Tax Withholding</A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">37</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#161"><B>VIII. GENERAL MATTERS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#162"><B>CONFIRMATION STATEMENTS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#163"><B>LEGAL PROCEEDINGS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#164"><B>LEGAL OPINIONS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#165"><B>EXPERTS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#166"><B>NOTICES AND REPORTS TO CONTRACT OWNERS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#167"><B>CONTRACT OWNER INQUIRIES</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>38</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#168"><B>APPENDIX A: HOW INTEREST IS CREDITED</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right"><B>A-1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#169"><B>APPENDIX B: EXAMPLES OF MARKET VALUE ADJUSTMENT CALCULATIONS</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right"><B>B-1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#170"><B>APPENDIX C: WITHDRAWAL CHARGE SCHEDULE</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right"><B>C-1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#171"><B>APPENDIX D: HISTORICAL RATES FOR CPI AND S&#038;P</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right"><B>D-1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#172"><B>APPENDIX E: STATE PREMIUM TAXES</B></A></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right"><B>E-1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
<DIV align="left">
<!-- /TOC -->
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left">
<A name="101"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">About This Prospectus
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This prospectus describes both individual deferred annuity contracts and group deferred
annuity contracts. For a group contract, the document we issue to each Owner, which summarizes the
Owner&#146;s rights and benefits under the group contract, is called a &#147;Certificate.&#148; We use the term
&#147;Contract&#148; to describe both an individual contract and a Certificate under a group contract that
evidences a participating interest in that group contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In this prospectus, unless otherwise specified or the context otherwise requires, references to
&#147;MFC&#148; refer to Manulife Financial Corporation. Unless otherwise specified, all dollar amounts
contained in this prospectus are expressed in U.S. dollars, references to &#147;dollars&#148; or &#147;$&#148; are to
U.S. dollars and all references to &#147;Cdn$&#148; are to Canadian dollars. Unless otherwise specified, MFC
financial information included and incorporated by reference in this prospectus is prepared using
generally accepted accounting principles in Canada, which we refer to as &#147;Canadian GAAP.&#148;
International Financial Reporting Standards (&#147;IFRS&#148;) replaced prior Canadian generally accepted
accounting principles effective January&nbsp;1, 2011. Accordingly, Canadian GAAP refers to prior
Canadian generally accepted accounting principles for 2010 and earlier and IFRS for 2011 and
beyond.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Inflation Guard is issued and offered by John Hancock USA (the &#147;Company&#148;) in all jurisdictions
except New York. MFC is John Hancock USA&#146;s parent company. The Company filed this prospectus as
part of a joint registration statement with MFC relating to the Contracts that the Company issues
and the MFC Subordinated Guarantee. This prospectus, together with the documents incorporated by
reference herein, describes information about both the Contracts and the MFC Subordinated
Guarantee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Before you invest, you should read this prospectus together with the additional information
described under the heading &#147;Where You Can Find More Information.&#148; This prospectus does not contain
all of the information contained in the registration statements, certain items of which are
contained in other parts of and in exhibits to the registration statements. You should refer to the
registration statements and the exhibits to the registration statements for further information
with respect to us, the Contracts and the MFC Subordinated Guarantee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC prepares its consolidated financial statements in accordance with Canadian GAAP, which differs
from generally accepted accounting principles in the United States, which we refer to as &#147;U.S.
GAAP.&#148;  MFC&#146;s consolidated financial statements
incorporated by reference in this prospectus and in the documents incorporated by reference in this
prospectus may not be comparable to financial statements prepared in accordance with U.S. GAAP. You
should refer to note 22 to MFC&#146;s annual audited consolidated financial statements as at and for the
year ended December&nbsp;31, 2010 on Form 40-F filed on March&nbsp;18, 2011, and to note 21 to MFC&#146;s annual
audited consolidated financial statements as at and for the year ended December&nbsp;31, 2009 on Form
40-F filed on March&nbsp;19, 2010, for a discussion of the principal differences between MFC&#146;s financial
results calculated under Canadian GAAP and under U.S. GAAP. MFC&#146;s financial statements include a
footnote containing condensed consolidating financial information with separate columns for MFC,
John Hancock USA and other subsidiaries of MFC, together with consolidating adjustments.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">John Hancock USA has been a subsidiary of MFC for financial reporting purposes since September,
1999 and, as a consequence, John Hancock USA has been, and will continue to be, included in the
consolidated financial statements of MFC in reports filed by MFC with
the U.S. Securities and Exchange Commission (the &#147;SEC&#148;) since that date.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="102"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">I. Glossary of Special Terms
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Account Value: </B>The amount we hold under the Contract for you at any given time. On the
Contract Date, the Account Value is equal to the Purchase Payment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Annuitant: </B>Any individual person or persons whose life is used to determine the duration of
Annuity Payments involving life contingencies. The Annuitant is as designated on the specifications
page of the Contract, unless you change it prior to the Maturity Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Annuity Option: </B>The method selected by you from the available options for Annuity Payments paid by
us.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Annuity Payment(s): </B>Periodic payment(s) by us to you or your Payee, which generally commence on or
after the Maturity Date and are in accordance with the Annuity Option elected under the terms of
the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Annuities Service Center: </B>Any office designated by us for the receipt of Payment and processing of
Owner requests.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Beneficiary: </B>The person, persons or entity to whom specified benefits are payable following the
death of an Owner, or if the Owner is a non-natural person, following the death of an Annuitant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Certificate: </B>For a group contract, the document we issued to each Owner which summarizes the
Owner&#146;s rights and benefits under the group contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Contingent Beneficiary: </B>The person, persons or entity who becomes the Beneficiary if the Primary
Beneficiary is not alive when a benefit is due and payable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Contract: </B>For an individual contract, the individual annuity Contract. For a group contract, the
Certificate evidencing a participating interest in the group annuity contract. Any reference in
this prospectus to &#147;Contract&#148; shall, in the case of a group contract, refer to the Certificates
unless the context otherwise requires the underlying group annuity contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Contract Anniversary: </B>For an individual Contract, the anniversary of the Contract which is twelve
consecutive months from the Contract Date and each year thereafter. For a Contract issued under a
group contract in the form of a Certificate, the anniversary of the date we issued the Certificate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Contract Date: </B>In the case of an individual Contract, the date we issue the Contract as designated
on the Contract specifications page. In the case of a Contract issued under a group contract in the
form of a Certificate, the effective date of participation under the group contract as designated
on the initial Certificate specifications page.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Contract Value Interests: </B>Amounts guaranteed by MFC, as described in &#147;VI. Description of MFC
Subordinated Guarantee.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Contract Year: </B>The period of time measured twelve consecutive months from the Contract Date, or
any Contract Anniversary thereafter.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Code: </B>The U.S. Internal Revenue Code of 1986, as amended.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>CPI MVA Separate Account: </B>A non-registered separate account that we established within the
General Account and in which we hold reserves for our guarantees under the Contract. Our other
General Account assets are also available to meet the guarantees under the Contract and our
other general obligations. The assets of the CPI MVA Separate Account are subject to the
liabilities that arise out of the other business that we conduct. Your Contract may refer to
the separate account either as the CPI MVA Separate Account or as the MVA Separate Account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>CPI-U: </B>The All Items Consumer Price Index for All Urban Consumers for the U.S. City Average
published monthly by the Department of Labor. It reflects spending patterns of almost all
residents of urban or metropolitan areas. If this index is discontinued or if the calculation is
changed substantially the Company may substitute a comparable index.
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Due Proof of Death: </B>We require Due Proof of Death upon the death of the Owner or Annuitant, as
applicable. Any one of the following constitutes Due Proof of Death when received at our Annuities
Service Center:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a certified copy of a death certificate;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a certified copy of a decree of a court of competent jurisdiction as to the
finding of death; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any other proof satisfactory to us.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Declared Interest Rate: </B>The interest credited on any given day at a rate that, if compounded daily
for one year, would equal the rate we declare for the first year of any selected Term under the
terms of the Contract, as shown on the specifications page of the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Fixed Annuity: </B>An Annuity Option with periodic payments which are predetermined and guaranteed as
to dollar amount.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Floor Rate: </B>The minimum rate of interest the Company will credit to the Contract regardless of the
year-over-year movement in the CPI-U. The Floor Rate applicable to you appears on the first page
of this prospectus.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Free Withdrawal Amount: </B>An amount that may be withdrawn from the Account Value without being
subject to withdrawal charges or a Market Value Adjustment. See &#147;IV. Charges, Deductions and
Adjustments &#151; Free Withdrawal Amount.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>General Account: </B>All of the Company&#146;s assets other than the assets in segregated asset accounts
which are maintained as &#147;insulated&#148; separate accounts under applicable law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Gross Withdrawal Amount: </B>The amount deducted from the Account Value for a full or partial
withdrawal. For a full withdrawal, such amount is the Account Value. For a partial withdrawal, it
is the amount you request plus any applicable withdrawal charge, adjusted by any applicable Market
Value Adjustment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Group Holder: </B>In the case of a group annuity contract, the person, persons or entity to whom we
issue the group contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Guaranteed Margin: </B>A rate that is used to determine the Indexed Crediting Rate and the Market
Value Adjustment factor. The Guaranteed Margin remains constant for the Term. This rate will be
shown on the specifications page of the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Index: </B>The price index used for determining the Indexed Crediting Rate, which is currently the All
Items Consumer Price Index for All Urban Consumers (&#147;CPI-U&#148;) for the U.S. City Average. This Index
is published monthly and reflects spending patterns of almost all residents of urban or
metropolitan areas. We may substitute a comparable index, subject to approval by the Interstate
Insurance Product Regulation&nbsp;Commission, if the CPI-U is discontinued or if its calculation is
changed substantially.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Indexed Crediting Rate: </B>The crediting rate that is based on annual changes in the CPI-U, adjusted
by the Guaranteed Margin. This rate will never be less than the Floor Rate or greater than the Rate
Cap. See Appendix&nbsp;A: &#147;How Interest is Credited.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Initial Term: </B>The period of time that you select on the application form, beginning on the
Contract Date. The Initial Term continues for the period shown on the specifications page of the
Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Market Value Adjustment: </B>An adjustment we make to amounts (other than Free Withdrawal Amounts)
that are withdrawn or annuitized on any date other than during the period 30&nbsp;days after the
expiration of the Term. The Market Value Adjustment may increase or decrease the amount available
for withdrawal or annuitization.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Maturity Date: </B>The date on which Annuity Payments are scheduled to commence. It is the date
specified on the Contract specifications page, unless you change it.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Nonqualified Contracts: </B>Contracts which are not issued under Qualified Plans.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Owner or Contract Owner: </B>In the case of an individual Contract, the person, persons or entity
entitled to the ownership rights under the Contract. In the case of a Contract issued under a group
contract in the form of a Certificate, the person, persons or entity named in the Certificate who
is entitled to all of the ownership rights under the group contract not expressly reserved to the
group contract holder. The Owner is as designated on the Contract, unless you change it.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Payee: </B>The person, person(s) or entity you designate to whom Annuity Payments are to be made.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Payment or Purchase Payment: </B>An amount you pay to us that we accept as consideration for the
benefits provided by the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Qualified Contracts: </B>Contracts issued under Qualified Plans.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Qualified Plans: </B>Retirement plans which receive favorable tax treatment under Sections&nbsp;401, 403,
408, 408A or 457 of the Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Rate Cap: </B>The maximum Indexed Crediting Rate the Company will credit to the Contract regardless of
the year-over-year movement in the CPI-U.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Subsequent Term: </B>A period of time beginning on the day following expiry of the immediately
preceding Term.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Term: </B>The Initial Term or a Subsequent Term.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="103"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">II. Overview
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This overview tells you some key points you should know about the Contract. Because this is an
overview, it does not contain all the information that may be important to you. You should read
carefully this entire prospectus, including its Appendices, for more detailed information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Insurance laws and regulations apply to us in every state in which our contracts are sold. As a
result, a Contract purchased in one state may have terms and conditions that vary from the terms
and conditions of a Contract purchased in a different jurisdiction. We disclose all material
features and benefits of the Contracts in this prospectus.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>What kind of Contract is described in this Prospectus?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Contract is a single payment modified guarantee deferred annuity contract subject to a market
value adjustment on early withdrawals. It provides for the accumulation of the Account Value and
the payment of annuity benefits on a fixed basis.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Under the Contract, you make a Purchase Payment to us, you select a Term, and we credit interest
for the Term. The Term you select at Contract issue is your &#147;Initial Term;&#148; any Term you select
thereafter is a &#147;Subsequent Term.&#148; At the end of <I>any </I>Term, you can choose:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to start a Subsequent Term (up to a maximum &#147;Maturity Date&#148; &#151; the date on which
annuity benefits are scheduled to commence),</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to start &#147;Annuity Payments&#148; under an Annuity Option (see &#147;III. Description of the
Contract &#151; Annuity Options&#148;), or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to receive your Account Value.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We issue
your Contract on the &#147;Contract Date,&#148; and the period of
time measured 12 consecutive
months from the Contract Date is a &#147;Contract Year.&#148; The first day of any Contract Year is the
&#147;Contract Anniversary.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">EXAMPLE: Assume you are 55 when you purchase the Contract, you do not take withdrawals, and we
make 5-Year and 6-Year Terms available until you are 70:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><FONT style="font-family: symbol">&#174;</FONT> <I>Age 55 &#151; You purchase a Contract and elect an Initial 5-Year Term. We credit interest during
the first Contract Year of the Term at the then current Declared Interest Rate. We credit
interest during the second Contract Year at the Indexed Crediting Rate that we calculate on the
first Contract Anniversary. We credit interest during each remaining Contract Year in the
Initial Term at the then current Indexed Crediting Rate we calculate on each Contract
Anniversary until the end of the Initial Term.</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><FONT style="font-family: symbol">&#174;</FONT> <I>Age 60 &#151; You renew for a Subsequent 6-Year Term. We credit interest during the first Contract
Year of the Term at the then current Declared Interest Rate. We credit interest during each
remaining Contract Year in this Subsequent Term at the then current Indexed Crediting Rate we
calculate on each Contract Anniversary until the end of this Subsequent Term.</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><FONT style="font-family: symbol">&#174;</FONT> <I>Age 66 &#151; You renew for a Subsequent 5-Year Term. We credit interest during the first Contract
Year of the Term at the then current Declared Interest Rate. We credit interest during each
remaining Contract Year in this Subsequent Term at the then current Indexed Crediting Rate we
calculate on each Contract Anniversary until the end of this Subsequent Term.</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><FONT style="font-family: symbol">&#174;</FONT> <I>Age 71 &#151; You elect to begin Annuity Payments.</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>We may assess a withdrawal charge and make a Market Value Adjustment to your Account Value if you
elect to start Annuity Payments or receive your Account Value outside of a 30-day period at the end
of a Term, which is the first 30&nbsp;days of the next Subsequent Term (please see &#147;IV. Charges,
Deductions and Adjustments &#151; Adjustments and Charges upon Withdrawal&#148;).</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This prospectus describes both individual deferred annuity Contracts and participating interests in
group deferred annuity Contracts. For information on eligible groups, see &#147;III. Description of the
Contract &#151; Eligible Groups For Group Annuity Contract.&#148;
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Participation in a group Contract will be separately accounted for by the issuance of
a Certificate evidencing the Owner&#146;s interest under the Contract.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Ownership of an individual Contract will be evidenced by the issuance of an
individual annuity Contract.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In this prospectus, we refer to both the Certificate and the individual annuity Contract as the
&#147;Contract.&#148;
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Retirement Plans. </B>We may issue the Contract pursuant to either nonqualified retirement plans or
plans qualifying for special income tax treatment under the Code (&#147;Qualified Plans&#148;). Qualified
Plans include individual retirement accounts (&#147;IRAs&#148;) and annuities (including Roth IRAs), pension
and profit-sharing plans for corporations and sole proprietorships/partnerships (&#147;H.R. 10&#148; and
&#147;Keogh&#148; plans), tax-sheltered annuities, and state and local government deferred compensation
plans. If you are considering purchasing a Contract for use in connection with a Qualified Plan (a
&#147;Qualified Contract&#148;), you should consider, in evaluating the suitability of the Contract, that:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Contract allows only a single Purchase Payment in a minimum amount stated on the
first page of this prospectus. (See &#147;Tax Deferral&#148; below.)</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>we will not separately account for any part of the Purchase Payment, Account Value or an
Annuity Payment as attributable to both a Roth account and a non-Roth account, <I>even if
permitted in your Qualified Plan</I>.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any transfer of Account Value from a Contract used to fund a non-Roth account to a Roth
account permitted in your Qualified Plan (or from a Contract used to fund a Roth account to
a non-Roth account) may incur withdrawal charges and be subject to a Market Value
Adjustment.</TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please see &#147;VII. Federal Tax Matters &#151; Qualified Retirement Plans&#148; for additional information
about Qualified Plans.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>How can I invest money in the Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We use the term Purchase Payment to refer to the investment you make in the Contract. You make your
Purchase Payment to us at our office designated for the receipt of Payment and processing of Owner
requests (&#147;Annuities Service Center&#148;). The minimum and maximum Purchase Payments are stated on the
first page of this prospectus. We allocate your Purchase Payment to the Term, which you designate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">While we will not accept additional Purchase Payments for a Contract, you may purchase additional
Contracts at the then prevailing rates and terms.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Prior to the Maturity Date and at our option, we may cancel a Contract if the Account Value is less
than $5,000. This cancellation privilege may vary in certain states to comply with the requirements
of their insurance laws and regulations (see &#147;III. Description of the Contract &#151; Purchase
Payment&#148;). If we cancel your Contract, we will not apply a Market Value Adjustment factor or
withdrawal charges (see &#147;IV. Charges, Deductions and Adjustments&#148;).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>How does my Account Value grow?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Terms. </B>When you purchase a Contract, you must elect a single Initial Term. At the end of an Initial
Term, you may elect a single Subsequent Term from among those we make available at that time. We
may offer up to ten different Terms under the Contract &#151; one year through ten years &#151; for you to
choose, but we may not make all of these Terms available at all times or through all authorized
distributors of the Contracts. We may establish different minimum Purchase Payments for different
Terms and may change the minimum Purchase Payment requirements from time to time. We do not expect
to offer Terms of over ten years.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Crediting Rates.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For the first year of any Term, we will determine, <B>in our sole discretion</B>, the
interest rate that we will credit for the first year of any Term (the &#147;Declared Interest Rate.&#148;)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For the second and any subsequent year of any Term, we will apply the &#147;Indexed Crediting Rate.&#148; The
Indexed Crediting Rate will be determined based on:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the annual <I>changes </I>in the All Items Consumer Price Index for All Urban
Consumers for the U.S. City Average (published monthly by the Department of Labor, the
&#147;CPI-U&#148;) as determined three months prior to the Contract Anniversary; adjusted by</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a rate that we will determine, <B>in our sole discretion</B>, for the Indexed
Crediting Rate and the Market Value Adjustment factor (the &#147;Guaranteed Margin&#148;). The
Guaranteed Margin is guaranteed by us for the duration of the Term and, under certain
market conditions, <I>could be a negative value</I>. (Please see &#147;IV. Charges, Deductions and
Adjustments &#151; Adjustments and Charges upon Withdrawals,&#148; for a discussion of the impact
of the Guaranteed Margin on the Market Value Adjustment factor.)</TD>
</TR>
</TABLE>
</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As illustrated by the example below, the Indexed Crediting Rate may change annually based on the
CPI-U, but the Guaranteed Margin will remain constant through out the Term. The Crediting Rate is
subject to a Rate Cap set in this example to 8%, and to a Floor Rate of 0%.
</DIV>



<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Inflation Guard</B>
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">Assume
you have invested $100,000 and elected a 10-Year Term and your Declared Interest Rate is 3.25%.
</DIV>



<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Account Value</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(at each</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Change in</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Guaranteed</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Contract</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Year</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>CPI-U</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Margin</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Crediting Rate</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Anniversary)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top" align="center" nowrap><DIV style="margin-left:0px; text-indent:-0px"><B>Declared Interest Rate</B><br>
(applicable to first year only)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="bottom"><B>1</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="bottom">N/A</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="bottom">N/A</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="bottom">3.25</TD>
    <TD nowrap valign="bottom">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">$</TD>
    <TD align="right" valign="bottom">103,250</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD nowrap valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top" align="center" rowspan="7" nowrap><DIV style="margin-left:0px; text-indent:-0px"><B>Indexed Crediting Rate</B><br>
(the percentage change in<br>
CPI-U plus the Guaranteed<br>
Margin &#151; applicable to the<br>
second and any subsequent<br>
years)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>2</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.50</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.70</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">105,005</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>3</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">-0.10</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.10</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">105,110</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>4</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.50</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.70</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">105,846</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>5</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">-1.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">105,846</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>6</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.50</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">108,492</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>7</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.23</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">117,171</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>8</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">119,983</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>9</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7.95</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">129,582</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>10</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.80</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">133,470</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>How We Set the Declared Interest Rate and the Guaranteed Margin. </B>We consider various factors in
setting the Declared Interest Rate and the Guaranteed Margin, including investment returns
available at the time that we issue the Contract, sales commissions, administrative expenses,
regulatory and tax requirements, general economic trends, and competitive factors. In addition, the
Declared Interest Rate and the Guaranteed Margin may depend on the Term and Purchase Payment amount
that you choose. In general, a Term with a longer duration may have a higher Declared Interest Rate
and Guaranteed Margin.
</DIV>



<DIV style="width: 99%; border: 1px solid black; padding: 11px;">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The CPI-U percentages are only one part of the total crediting rate formula. We use the </B><B><I>prior</I></B>
<B>year&#146;s change in the CPI-U, as a percentage, to help calculate the interest we will credit to your
Account Value in the </B><B><I>current </I></B><B>year. The interest we will credit to your Account Value is never
&#147;linked&#148; so as to directly correspond with any </B><B><I>currently published </I></B><B>CPI-U percentage.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Regardless of the annual changes in the CPI-U, the Indexed Crediting Rate will never be less than a
minimum floor amount of 0% (the &#147;Floor Rate&#148;). For more detailed information on how interest is
credited to your Contract, including the impact of Floor Rates and Rate Caps, see &#147;III.
Description of the Contract &#151; Accumulation Provisions &#151; Accumulation of Account Value,&#148; and
Appendix&nbsp;A: &#147;How Interest is Credited.&#148;</B>
</DIV>


</div>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>May I make withdrawals under the Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Withdrawals. </B>Before the earlier of the Maturity Date or the death of a Contract Owner, you may
withdraw all or a portion of your Account Value.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You must withdraw an amount at least equal to $1,000, the minimum specified in the
Contract.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a partial withdrawal (plus any applicable withdrawal charge and after giving
effect to any Market Value Adjustment) reduces the Account Value to less than $5,000,
the minimum specified in the Contract, we may treat the partial withdrawal as a total
withdrawal.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>What fees and charges do I pay under the Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Withdrawal Charges. </B>We will assess a withdrawal charge (contingent deferred sales charge) and a
Market Value Adjustment against amounts withdrawn from the Contract prior to the Maturity Date. The
withdrawal charge will never exceed 8% of your Account Value. The withdrawal charge period will
never exceed the longest then-available Term. When you select your Term, you determine your
withdrawal charge period. There is never a withdrawal charge with respect to certain Free
Withdrawal Amounts (see
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"> &#147;IV. Charges, Deductions and Adjustments &#151; Free Withdrawal Amount&#148;). A
withdrawal may be subject to income tax and a 10% penalty tax (see &#147;VII. Federal Tax Matters&#148; for a
more detailed discussion). The amount of the withdrawal charge and when it is assessed are
discussed in greater detail in the &#147;Fee Table&#148; and &#147;Withdrawal Charge&#148; sections under &#147;IV. Charges,
Deductions and Adjustments,&#148; and also in Appendix&nbsp;C: &#147;Withdrawal Charge Schedule.&#148;</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Market Value Adjustment. </B>We will adjust any amount withdrawn or annuitized prior to the end of
either the Initial Term or a Subsequent Term by the Market Value Adjustment factor. The Market
Value Adjustment factor, when it is assessed, and when it will not apply are discussed under &#147;IV.
Charges, Deductions and Adjustments&#148; and Appendix&nbsp;B: &#147;Example Of Market Value Adjustment
Calculation.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>State Premium Taxes. </B>State premium taxes may also apply to your Contract, which currently range
from 0.50% to 3.50% of each Purchase Payment (see Appendix&nbsp;E: &#147;State Premium Taxes&#148;).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>What are some benefits of the Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Telephone and Electronic Transactions. </B>You may request withdrawals by telephone. We may also permit
you to access information through our website (see &#147;III. Description of the Contract &#151; Telephone
And Electronic Transactions&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Death Benefits. </B>We will pay the death benefit to the &#147;Beneficiary&#148; if any Contract Owner dies
before the Maturity Date. The death benefit equals the Account Value. If there is a surviving
Contract Owner, that Contract Owner will be deemed to be the Beneficiary. No death benefit is
payable on the death of any individual or persons whose life is used to determine the duration of
Annuity Payments, the &#147;Annuitant,&#148; except that if any Contract Owner is not a natural person, we
will treat the death of any Annuitant as the death of an Owner. We will determine the death benefit
as of the date we receive written notice and proof of death (&#147;Due Proof of Death&#148;) and all required
claim forms at our Annuities Service Center.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Annuity Payments. </B>We offer a variety of &#147;Fixed Annuities,&#148; annuity options with payments, which
are predetermined and guaranteed as to dollar amount. Periodic Annuity Payments will begin on the
Maturity Date. You select the Maturity Date, frequency of payment and Annuity Option. We may extend
the Maturity Date in certain situations if you do not select a Subsequent Term. See &#147;III.
Description of the Contract &#151; Annuity Provisions.&#148;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Can I return my Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Within 15&nbsp;days (or other time period as required by applicable state insurance law) of your receipt
of a Contract, you may cancel the Contract by returning it to us or our agent (see &#147;III.
Description of the Contract &#151; Right To Review&#148;). Within seven days after we receive the returned
Contract, we will pay you an amount equal to the Account Value, adjusted by any Market Value
Adjustment, if applicable, computed on the day the Contract is received by us. The Market Value
Adjustment will only be applied where the change, up or down, in the Guaranteed Margin in effect
when you purchase your Contract is greater than 0.25%. If the purchase of this Contract involves
the replacement of any existing life insurance or annuity, then the right to review is extended to
thirty days. If the Contract is issued as an individual retirement annuity under Section&nbsp;408 or
Section&nbsp;408A of the Code, and you cancel during the first seven days of this right to review
period, then we will return an amount equal to the Payment made for the Contract (without the
deduction of the Market Value Adjustment), if greater than the Account Value adjusted as described
above.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>What are the tax consequences of purchasing the Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Tax Deferral. </B>The status of the Contract as an annuity generally allows all earnings under the
Contract to be tax-deferred until withdrawn or until Annuity Payments begin (see &#147;VII. Federal Tax
Matters&#148; for a more detailed discussion). In most cases, no income tax will have to be paid on your
earnings under the Contract until these earnings are paid out. This tax-deferred treatment may be
beneficial to you in building assets in a long-term investment program. <B>When you purchase a
Contract for any tax-qualified retirement plan, including an IRA, the Contract does not provide any
additional tax deferred treatment of earnings beyond the treatment provided by the plan for a
non-Roth account. Consequently, you should purchase a Contract for an IRA or other Qualified Plan
only on the basis of other benefits offered by the Contract. These benefits may include lifetime
income payments, protection through death benefits, and guaranteed fees.</B>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->8<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="104"></A>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Are there any risks in purchasing this Contract?</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There are various risks associated with an investment in the Contract that we summarize below.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Company/Guarantor Risk. </B>Your Contract is issued by the Company and thus is backed by the Company&#146;s
financial strength. If the Company were to experience significant financial adversity, it is
possible that the Company&#146;s ability to pay interest and principal under the Contract could be
impaired. Contract Value Interests (as defined in &#147;VI. The MFC Subordinated Guarantee&#148;) are
subject to a subordinated guarantee by MFC. If MFC were to experience significant financial
adversity, it is possible that MFC&#146;s ability to carry out its obligations under the MFC
Subordinated Guarantee could be impaired.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Risks Related to the MFC Subordinated Guarantee. </B>Your ability to enforce civil liabilities related
to the MFC Subordinated Guarantee under U.S. federal securities laws may be affected adversely by
the fact that MFC is organized under the laws of Canada, most of its officers and directors and
some of the experts named in this prospectus are residents of Canada, and a substantial portion of
its and their assets are located outside the United States.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Market Value Adjustment Risk. </B>If you choose to withdraw your money or annuitize on any date other
than the period 30&nbsp;days after the expiration of the Term, and the Guaranteed Margin that we offer
on a Term equal to the number of months remaining on the Term for new Contracts has risen above the
Guaranteed Margin level when you selected your Term, you will experience a negative Market Value
Adjustment. You do not participate directly in the investment experience of the assets that the
Company holds to support the Contract. Nonetheless, the Market Value Adjustment formula (which is
discussed below under the caption &#147;Market Value Adjustment&#148; and in Appendix&nbsp;B to this prospectus)
reflects the effect that prevailing Guaranteed Margins have on those assets. If you need to
withdraw your money during a period in which prevailing Guaranteed Margins have risen above their
level when you made your purchase, you will experience a &#147;negative&#148; Market Value Adjustment. When
we impose this Market Value Adjustment, it could result in the loss of both the interest you have
earned and a portion of your Purchase Payment. <B>The Market Value Adjustment, alone or in combination
with the applicable withdrawal charges, could result in your total withdrawal proceeds being less
than your Purchase Payment. </B>Thus, before you commit to a particular Term, you should consider
carefully whether you have the ability to remain invested throughout the Term. In addition, we
cannot, of course, assure you that the Contract will perform better than another investment that
you might have made.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Risks Related to the Withdrawal Charge. </B>We may impose withdrawal charges that range as high as 8%.
If you anticipate needing to withdraw your money prior to the end of a Term, you should be prepared
to pay the withdrawal charge that we will impose.
</DIV>


<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Because we assess a withdrawal charge if you take a withdrawal from the Contract before the end of
your elected Term, and because you may elect Subsequent Terms upon the expiration of any Term,
withdrawal charges will apply, according to the schedules that appear in &#147;IV. Charges, Deductions
and Adjustments &#151; Fee Table&#148; and in Appendix&nbsp;C, for as long as you own your Contract. See &#147;IV.
Charges, Deductions and Adjustments &#151; Withdrawal Charge&#148; for more detailed information.</B>
</DIV>

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The Indexed Crediting Rate Will Be Based upon the Annual Percentage Change of the CPI-U, combined
with the declared Guaranteed Margin for your current Term. The Indexed Crediting Rate could be as
low as the Floor Rate and will never be greater than the Rate Cap established for the current Term</B>.
Changes in the CPI-U are a function of the changes in specified consumer prices over time, which
result from the interaction of many factors over which we have no control. If the CPI-U declines or
does not change, you bear the risk that you will only receive the Floor Rate of interest on your
Purchase Payment. <B>Under certain market conditions, the Guaranteed Margin may be a negative number.</B>
You also bear the risk that sustained declines in the CPI-U may result in only the Floor Rate being
credited to your Purchase Payment for a prolonged period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The CPI-U Itself and the Way the CPI-U is Calculated may Change in the Future. </B>There can be no
assurance that the Bureau of Labor Statistics of the U.S. Department of Labor will not change the
method by which it calculates the CPI-U. In addition, changes in the way the CPI-U is calculated
could reduce the level of the CPI-U and lower the interest payment with respect to the Indexed
Crediting Rate. Accordingly, the amount of interest, if any, payable on the Contract, and therefore
the value of the Contract, may be significantly reduced. If the CPI-U is discontinued or if its
calculations are changed substantially, then we may substitute a comparable index (subject to the
approval of the Interstate Insurance Product Regulation&nbsp;Commission or your state insurance
department).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The Department of Labor&#146;s Bureau of Labor Statistics may revise and republish prior published CPI-U
historic rates. </B>We will not revise any Indexed Crediting Rate to reflect any such revisions made by
the Bureau of Labor Statistics.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->9<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Inflation and year-over-year CPI-U change may exceed our Rate Cap on the Indexed Crediting Rate.
There can be no assurance that inflationary changes in specified consumer prices in any particular
year will not be greater than the Rate Cap. In such event, your Contract credited interest earnings
will not keep pace with inflation.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The Historical Levels of the CPI-U are not an Indication of the Future Levels of the CPI-U. </B>The
historical levels of the CPI-U are not an indication of the future levels of the CPI-U during the
Term of your Contract. In the past, the CPI-U has experienced periods of volatility, and such
volatility will occur in the future. Fluctuations and trends in the CPI-U that have occurred in the
past are not necessarily indicative, however, of fluctuations that will occur in the future.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->10<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="105"></A>
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 18pt">III. Description of the Contract
</DIV>

<DIV align="left">
<A name="106"></A>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Eligible Groups for Group Annuity Contract</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may issue the group deferred annuity contract to fund plans qualifying for special income tax
treatment under the Internal Revenue Code of 1986, as amended (the &#147;Code&#148;). &#147;Qualified Plans&#148;
include individual retirement accounts and annuities, pension and profit-sharing plans for
corporations and sole proprietorships/partnerships (&#147;H.R. 10&#148; and &#147;Keogh&#148; plans), tax-sheltered
annuities, and state and local government deferred compensation plans. If you are considering
purchasing a Contract under a group contract for use in connection with a Qualified Plan, you
should consider, in evaluating the suitability of the Contract, that:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Contract allows for only a single Purchase Payment in an amount of at least the
amount stated on the first page of this prospectus;</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>we will not separately account for any part of the Purchase Payment, Account Value or an
Annuity Payment as attributable to both a Roth account and a non-Roth account, <I>even if
permitted in your Qualified Plan</I>; and</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any transfer of Account Value from a Contract used to fund a non-Roth account to a Roth
account permitted in your Qualified Plan (or from a Contract used to fund a Roth account to
a non-Roth account) may incur withdrawal charges and be subject to a Market Value
Adjustment.</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please see &#147;VII. Federal Tax Matters &#151; Qualified Retirement Plans&#148; for additional information
about Qualified Plans.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The group deferred annuity contract is also designed for use with nonqualified retirement plans and
such other groups (customers of certain financial institutions, trusteed or non-trusteed groups) as
may be eligible under applicable law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An eligible member of a group to which a Contract has been issued may become an Owner under the
Contract by submitting a completed application, if required by us, and a minimum Purchase Payment.
We will issue a Certificate summarizing the rights and benefits of the Owner under the Contract to
an applicant acceptable to us. We reserve the right decline to issue a Certificate to any person
in our sole discretion, which we will exercise in a non-discriminatory manner.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All rights and privileges under the Contract may be exercised by each Owner as to such Owner&#146;s
interest unless expressly reserved to the person, persons or entity to whom we issue a group
contract (the &#147;Group Holder&#148;). However, provisions of any plan in connection with which we issue
the Contract may restrict an Owner&#146;s ability to exercise such rights and privileges.
</DIV>

<DIV align="left">
<A name="107"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Accumulation Provisions</B>
</DIV>

<DIV align="left">
<A name="108"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Purchase Payment</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You make your Purchase Payment to us at our Annuities Service Center. The minimum Purchase Payment
for a Contract depends on the Term you select, but in no event will it be less than $25,000. The
maximum Purchase Payment which you may make without our prior approval is $1,000,000. We allocate
the entire Purchase Payment to the Term which you select (see &#147;Initial Term&#148; and &#147;Subsequent Terms&#148;
below). We will not accept additional Purchase Payments for a Contract. You may, however, purchase
additional Contracts at the then prevailing rates and terms.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Purchase Payment may consist of multiple components that we might receive on different dates if
your purchase:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is part of a tax-free exchange pursuant to Section&nbsp;1035 of the Code (see &#147;VII. Federal
Tax Matters &#151; Exchanges of Annuity Contracts&#148; for a more detailed discussion); or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is a trustee-to-trustee transfer of Qualified Plan funds from either a non-Roth account
or from a Roth account permitted under your plan, but not both. We will not knowingly
permit a Contract to be issued if you wish to transfer funds for both Roth and non-Roth
accounts permitted under your plan. (See &#147;III. Description of the Contract &#151; Eligible
Groups For Group Annuity Contract.&#148;)</TD>
</TR>
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If your Purchase Payment consists of multiple components, your Term will commence on the date the
first Purchase Payment component is received in good order (within 60&nbsp;days of the receipt of your
application). Any component received within 60&nbsp;days of your application will be applied to the
same Term as the first component and interest shall accrue as of the date of receipt of each
component. We reserve the right not to issue a Contract if the sum total of the payment components
received is less than the minimum Purchase Payment stated on the
first page of this prospectus. In
the event a subsequent Purchase Payment component is not received by us within 60&nbsp;days of the date
of your application, we may seek your instructions to establish the Contract without the missing
Purchase Payment component or return the subsequent Purchase Payment component to you or, if the
subsequent Purchase Payment
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->11<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"> component is at least the amount stated on the first page of this
prospectus, to establish a separate additional annuity Contract. Some or all of the subsequent
Purchase Payment component may be taxable if we return it to you.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Initial Term. </B>When you purchase a Contract, you elect your Initial Term.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Subsequent Terms. </B>At the end of your Initial Term you may elect a Subsequent Term. You will have a
period of 30&nbsp;days commencing with the expiration of a Term to elect in writing a Subsequent Term
from among those that are available. At least 15&nbsp;days, but not more than 45&nbsp;days prior to that
period, we will provide you with written notice of the expiry of the Term. If you do not elect a
Subsequent Term within the required period, we will select the next shortest Term available for
you. The effective date of the Subsequent Term will be the first day following the expiry of the
immediately preceding Term. Your Account Value will not be subject to any Market Value Adjustment
at the time it is applied to a Subsequent Term pursuant to this provision. Once the Subsequent Term
has been in effect for 30&nbsp;days, the Market Value Adjustment formula will be re-imposed for the
duration of that Subsequent Term. (See &#147;IV. Charges, Deductions and Adjustments &#151; Adjustments and
Charges upon Withdrawals.&#148;)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may offer as many as ten Terms, ranging from one year through ten years, in connection with the
Contracts, but we may limit the number of Terms we make available at any time, or through any
authorized distributor of the Contracts. All Terms may not be available through all authorized
distributors of the Contracts. You will be required to select the shortest available Term if all of
the then-available Terms have expiration dates that would extend beyond the maximum Maturity Date.
In that event, we will extend the maximum Maturity Date to coincide with the expiration date of the
shortest available Term. For example, assume you are age 91 when your current Term expires, the
maximum Maturity Date at the time will occur when you are age 95, and the shortest then-available
Term is a 5-Year Term. If you choose to elect a Subsequent Term, you must elect the 5-Year Term
even though you will be 96, and past the maximum Maturity Date when the 5-Year Term expires. Once
you elect the 5-Year Term, we will extend the maximum Maturity Date to occur when you are age 96.
(See &#147;III. Description of the Contract &#151; Annuity Provisions&#148; for more information about the
Maturity Date.)
</DIV>

<DIV align="left">
<A name="109"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Cancellation</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Prior to the Maturity Date, we may, at our option, cancel a Contract if the Account Value, as a
result of any partial withdrawal, is less than $5,000. If we cancel the Contract, we will pay the
amount that would be paid as a result of a total withdrawal. The amount paid may be treated as a
withdrawal for federal tax purposes and thus may be subject to income tax and to a 10% penalty tax.
(See &#147;VII. Federal Tax Matters&#148; for a more detailed discussion.)
</DIV>

<DIV align="left">
<A name="110"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>How Interest is Credited</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Declared Interest Rate. </B>During the first year of any Term, we will declare and apply the Declared
Interest Rate to your Account Value.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Indexed Crediting Rate. </B>At each Contract Anniversary, we will determine the Indexed Crediting Rate
applicable for the second and any subsequent Contract Years based on the year-over-year percentage
change in the CPI-U, as determined three months prior to the Contract Anniversary and adjusted by a
Guaranteed Margin. The Indexed Crediting Rate will be applied on a daily basis, which, if
compounded daily for one year, would equal the applicable Indexed Crediting Rate determined for
that year (please see Appendix&nbsp;A: &#147;How Interest is Credited&#148; for a description of the Indexed
Crediting Rate formula). The Guaranteed Margin will be shown on the specifications page, remains
constant for the selected Term, and <I>could be a negative value</I>. The Guaranteed Margin may vary by
Term and Purchase payment amount. We will reference the CPI-U as published three months previous
to determining the Indexed Crediting Rate. The CPI-U is available approximately mid-month every
month and calculated based upon the previous month&#146;s values.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Floor Rate and Rate Cap. </B>The Indexed Crediting Rate will never fall below the minimum Floor
Rate of 0%. The Rate Cap will be set no lower than 5%. The Rate Cap may vary by Term and
Purchase payment amount.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>EXAMPLES:</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The following examples assume that the current date is April&nbsp;10, 2010. To set the Indexed Crediting
Rate as of April&nbsp;10, 2010, we would look to the CPI-U that was available on February&nbsp;19, 2010,
reflecting January&nbsp;2010 values. This may be referred to as a &#147;3&nbsp;month look-back&#148; (April to
January). For example, if we are setting rates on April&nbsp;20<SUP style="FONT-size: 85%; vertical-align: text-top">,</SUP> 2010, we would still look to
the CPI-U that was available on February&nbsp;19, 2010. Therefore, on any day in April, we would be
using the CPI-U from January that was released in February.
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->12<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Determining the Indexed Crediting Rate. </B>If the CPI-U value three months prior to the rate
determination date is 200, the prior year&#146;s CPI-U value is 195, and the Guaranteed Margin is 0.50%,
then the Indexed Crediting Rate before the Floor Rate is applied would be:
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><IMG src="b87566a1b8756610.gif" alt="(FORMULA)">
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Before any Floor Rate is applied, the Indexed Crediting Rate for the Contract Year is <B>3.06%</B>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Impact of Rate Floor on Indexed Crediting Rate. </B>If the CPI-U value three months prior to the rate
determination date is 190, the prior year&#146;s CPI-U value is 200, the Floor Rate is 0%, and the
Guaranteed Margin is 0.50%, then the Indexed Crediting Rate before the Floor Rate is applied would
be:
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><IMG src="b87566a1b8756611.gif" alt="(FORMULA)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Because -4.50% is less than the 0% Floor Rate, the Indexed Crediting Rate for the Contract Year is
<B>0%</B>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Impact of Rate Cap on Indexed Crediting Rate. </B>If the CPI-U value three months prior to the rate
determination date is 210, the prior year&#146;s CPI-U value is 190, the Rate Cap is 8%, and the
Guaranteed Margin is 0.50%, then the Indexed Crediting Rate before the Cap Rate is applied would
be:
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><IMG src="b87566a1b8756612.gif" alt="(FORMULA)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Because 11.03% is greater than the 8% Rate Cap, the Indexed Crediting Rate for the Contract Year is
<B>8%</B>.
</DIV>

<DIV align="left">
<A name="111"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Withdrawals</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Prior to the earlier of the Maturity Date or the death of a Contract Owner, you may withdraw all or
a portion of your Account Value by written request, complete with all necessary information, to our
Annuities Service Center. For certain Contracts issued under Qualified Plans (&#147;Qualified
Contracts&#148;), the Code and regulations promulgated by the Internal Revenue Service (&#147;IRS&#148;) may
require the consent of a Qualified Plan participant&#146;s spouse to an exercise of the withdrawal
right. (See &#147;IV. Charges, Deductions and Adjustments &#151; Adjustments and Charges upon Withdrawals.&#148;)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Under our current administrative practices for partial withdrawals, we will permit you to specify
whether the amount you request is to be treated as a &#147;gross&#148; withdrawal amount or a &#147;net&#148;
withdrawal amount. If you request a &#147;gross&#148; amount, we will reduce the Account Value of your
Contract by the amount requested, apply any applicable withdrawal charges and Market Value
Adjustments to the amount withdrawn from your Account Value and pay you the difference. Because we
impose withdrawal charges upon a withdrawal, the amount you receive is likely to be less than the
&#147;gross&#148; amount you requested. Application of a Market Value Adjustment will further decrease the
amount you receive, if the adjustment is negative, and will increase the net amount you receive, if
the adjustment is positive. (See &#147;IV. Charges, Deductions and Adjustments &#151; Adjustments and
Charges upon Withdrawals&#148; and the examples in Appendix&nbsp;B: &#147;Examples of Market Value Adjustment
Calculations.&#148;)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you request a &#147;net&#148; amount, and you have sufficient Account Value, we will reduce your Account
Value by the gross amount necessary to cover any applicable withdrawal charges and Market Value
Adjustments and leave a balance for payment to you of the &#147;net&#148; amount requested. (We may,
however, be required to reduce the amount payable because of tax withholding requirements. Please
read &#147;VII. Federal Tax Matters&#148; for more information.) The amount you receive as a result of a
&#147;net&#148; request may be less than the amount of reduction of your Account Value.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you do not specify if you want a &#147;gross&#148; amount or a &#147;net&#148; amount, we will process your partial
withdrawal request as a request for a &#147;gross&#148; amount. We also may change our current administrative
practices and discontinue processing &#147;net&#148; requests at any time.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->13<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There is no limit on the frequency of partial withdrawals. However, the amount withdrawn from your
Account Value must be at least equal to $1,000, the minimum amount specified in the Contract, or,
if less, the entire Account Value. If a partial withdrawal plus any applicable withdrawal charge
and any applicable Market Value Adjustment would reduce the Account Value to less than $5,000, the
minimum specified in the Contract, we may treat the partial withdrawal as a total withdrawal of the
Account Value.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We treat any request to use a portion of your Account Value for the purchase of an immediate
annuity contract as a withdrawal request, subject to any applicable withdrawal charge and any
applicable Market Value Adjustment. We will do this even if you wish to purchase an immediate
annuity contract from us or from an affiliate of ours.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We treat all requests for a total withdrawal of the Account Value as a request to surrender your
Contract for a &#147;gross&#148; amount. As a result:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>you may receive less than the amount requested because of the imposition of contract
charges, including any applicable Market Value Adjustment; and</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>we will cancel your Contract as of the date we receive the request at our Annuities
Service Center.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may defer the payment of a full or partial withdrawal for not more than six months (or the
period permitted by applicable state law if shorter) from the date we receive the withdrawal
request. If we defer payments for more than 30&nbsp;days, we will credit the amount deferred with
interest at a rate not less than the minimum required by applicable law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Withdrawals are subject to Contract charges and Market Value Adjustments (see &#147;IV. Charges,
Deductions and Adjustments &#151; Adjustments and Charges upon Withdrawals&#148;). Withdrawals from the
Contract also may be subject to income tax and a 10% penalty tax. Withdrawals are permitted from
Contracts issued in connection with Section 403(b) Qualified Plans only under limited circumstances
(see &#147;VII. Federal Tax Matters&#148;).</B>
</DIV>

<DIV align="left">
<A name="112"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Special Withdrawal Services &#151; The Systematic Withdrawal Program</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We administer a Systematic Withdrawal Program (&#147;SWP&#148;) which permits you to pre-authorize a periodic
withdrawal of a specified amount of Account Value. We apply a Market Value Adjustment factor and
assess withdrawal charges if a SWP withdrawal exceeds the Free Withdrawal Amount&#148; in &#147;IV. Charges,
Deductions and Adjustments &#151; Free Withdrawal Amount&#148;). SWP withdrawals, like other withdrawals,
may be subject to income tax to the extent of earnings under the Contract and, if made prior to age
59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>, may also be subject to a 10% IRS penalty tax. If you are interested in a SWP, you may obtain a
separate authorization form and full information concerning the program and its restrictions from
your registered representative or our Annuities Service Center. There is no charge for
participation in the SWP program.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may modify or suspend the SWP program at any time. If we do, existing systematic withdrawal
payments will not be affected.
</DIV>

<DIV align="left">
<A name="113"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Telephone and Electronic Transactions</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may request withdrawals by telephone if you elect that option on an appropriate authorization
form provided by us. We will not be liable for following telephone instructions that we reasonably
believe to be genuine. We will employ reasonable procedures to confirm that instructions
communicated by telephone are genuine; such procedures include asking you, upon telephoning a
request, to provide certain identifying information. We may be liable for any losses due to
unauthorized or fraudulent instructions only where we fail to employ our procedures properly. For
your and our protection, we will tape record all such conversations. All telephone transactions
will be followed by a confirmation statement of the transaction.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We reserve the right to impose maximum withdrawal amounts and other procedural requirements related
to data security and identity verification in connection with the telephone withdrawal privilege.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">From time to time, we may also permit you to access information through our website. If we do, we
will require you to create an account with a username and password, and to maintain a valid e-mail
address. You will be responsible for keeping your password confidential and notifying us of any
loss or theft of your password or any unauthorized use of your password.
</DIV>

<DIV align="left">
<A name="114"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Death Benefit before Maturity Date</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If any Owner dies prior to the Maturity Date (or date Annuity Payments begin, if earlier) the death
benefit will be equal to the Account Value, as of the date on which written notice and proof of
death (Due Proof of Death) and all required claim forms are received in good order at our Annuities
Service Center.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->14<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On the death of the last surviving Annuitant, the Owner becomes the new Annuitant, if the Owner is
an individual. If any Owner is a non-natural person, the death of an Annuitant is treated as the
death of an Owner.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the co-Owner predeceases the Owner, the Owner will be treated as the Beneficiary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Beneficiary may continue the Contract as the Owner, subject to the requirements of Section
72(s) of the Code. If the Contract cannot continue under Section&nbsp;72(s), or if the Beneficiary
elects not to continue the Contract, the death benefit will be distributed:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>as an Annuity Option as described in the Contract; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>over the life of the Beneficiary, or over a period not to extend beyond the life
expectancy of the Beneficiary, with such distributions beginning within one year from
the date of the Owner&#146;s death; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>within five (5)&nbsp;years of the Owner&#146;s death; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iv)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>in one lump sum.</TD>
</TR>

</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Withdrawal Charges will be waived and Market Value Adjustments will not apply on any withdrawals
under (i), (ii), (iii)&nbsp;or (iv). If the Beneficiary dies before distributions under (ii)&nbsp;or (iii)
are complete, the remaining death benefit must be distributed in a lump sum immediately. If there
is more than one Beneficiary, the foregoing provisions will independently apply to each
Beneficiary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Contract will terminate if the death benefit is taken in one sum.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Beneficiary decides to continue the Contract as the Owner, subject to Section&nbsp;72(s), the new
Owner must carry out the current Term and thereafter, applicable Market Value Adjustments and
withdrawal charges will apply to amounts withdrawn as described under the Contract. Such amounts
may be adjusted upward or downward by the application of a Market Value Adjustment factor. Subject
to the rights of an irrevocable Beneficiary, the new Owner in such instance may name a new
Beneficiary and, if no Beneficiary is so named, the new Owner&#146;s estate will be the Beneficiary. If
the Contract is held as part of a Qualified Plan, the terms of your Qualified Plan endorsement form
will control.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will permit the Owner to limit the death benefit option(s) to be offered to any named
Beneficiary, if the Owner provides notice in writing to the Company prior to death and the desired
option(s) is one provided for in the Contract.
</DIV>

<DIV align="left">
<A name="115"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Annuity Provisions</B>
</DIV>

<DIV align="left">
<A name="116"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>General</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may apply the entire Account Value, as may be increased or decreased by any applicable Market
Value Adjustment, to the Annuity Options described below to begin receiving Annuity Payments. Your
Beneficiary may apply all of the proceeds of the Contract payable on death before the Maturity Date
to the Annuity Options described below, subject to the distribution of death benefit provisions
(see &#147;III. Description of the Contract &#151; Accumulation Provisions &#151; Death Benefit Before Maturity
Date&#148; above).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Generally, annuity benefits under the Contract will begin on the Maturity Date (the
&#147;Annuitization&#148;). The Maturity Date is the date specified on the Contract specifications page,
unless changed. If no date is specified, the Maturity Date is the maximum Maturity Date. The
maximum Maturity Date is the first day of the month following the 95<SUP style="FONT-size: 85%; vertical-align: text-top">th</SUP> birthday of the
Annuitant. You may specify a different Maturity Date at any time by written request at least one
month before both the previously specified and the new Maturity Date. Without our consent, the new
Maturity Date may not be later than the maximum Maturity Date.<SUP style="FONT-size: 85%; vertical-align: text-top"> 1</SUP> You will be required to
select the shortest available Term if all of the then-available Terms have expiration dates that
would extend beyond the maximum Maturity Date. The Maximum Maturity Date will be revised to match
the expiration date of that shortest available Subsequent Term. The occurrence or scheduled
occurrence of Maturity Dates when the Annuitant is at an advanced age, <I>e.g</I>., past age 95, may in
some circumstances have adverse income tax consequences (see &#147;VII. Federal Tax Matters&#148; for a more
detailed discussion). Distributions from Qualified Contracts may be required before the Maturity
Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may select the frequency of Annuity Payments. However, if the Account Value at the Maturity
Date is such that a monthly payment would be less than our minimum then in effect, we may make a
single payment in one lump sum adjusted by any Market
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>


<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>We will deny our consent to a later
Maturity Date based upon any current or future legal restrictions imposed by
state laws and regulations, by regulatory authorities or by the Code and the IRS. Currently, for Nonqualified Contracts, the IRS has
not provided guidance with respect to a maximum date on which annuity payments
must start. In the event that any future rulings, regulations, or other
pronouncements by the IRS provide us with guidance, we may need to restrict
your ability to change to a Maturity Date under a Nonqualified Contract which
occurs when the Annuitant is at an advanced age (for example, past age 95). You
should consult with a qualified tax advisor for information about potential
adverse tax consequences for such Maturity Dates.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt"><!-- Folio -->15<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Value Adjustment, if applicable, to the
Annuitant or the person, person(s) or entity you designate to whom Annuity Payments are to be made
(the &#147;Payee&#148;) on the Maturity Date.</div>

<DIV align="left">
<A name="117"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Annuity Options</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Annuity benefits are available under the Contract on a fixed basis (&#147;Fixed Annuity&#148;). When you
purchase a Contract, and on or before the Maturity Date, you may select one of the Annuity Options
described below or choose an alternate form of settlement acceptable to us. If you do not select an
Annuity Option, we will provide as a default option that Annuity Payments be made for a period
certain of ten years and continue thereafter during the lifetime of the Annuitant. IRS regulations
may preclude the availability of certain Annuity Options in connection with certain qualified
Contracts. After the Maturity Date, the Annuitant or Annuity Option selected may not be changed.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We guarantee the following Annuity Options in the Contract.
</DIV>


<DIV align="right" style="margin-top: 6pt">
<TABLE width="95%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Option (a): Non-Refund Life Annuity. </I>We will make Annuity Payments during the
lifetime of the Annuitant. No payments are due after the death of the Annuitant. Since
we do not guarantee that any minimum number of payments will be made, an Annuitant may
receive only one payment if the Annuitant dies prior to the date the second payment is
due.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Option (b): Life Annuity with Payments Guaranteed for 5, 10 or 20 Years. </I>We will make
Annuity Payments for the guaranteed period elected and continuing thereafter during the
lifetime of the Annuitant. Since we guarantee payments for the period elected, we will
make Annuity Payments to the end of such period even if the Annuitant dies prior to the
end of the period.</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition to the foregoing Annuity Options which we are contractually obligated to offer at all
times, we may offer other Annuity Options in the future.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Only an Account Value of $5,000 or more may be applied to one of the Annuity Options offered. If
the amount of the first Annuity Payment would be less than our minimum requirements then in effect,
we may make a single payment, adjusted by any Market Value Adjustment, if applicable, on the date
the first payment is payable. This single payment is in place of all other benefits provided by the
Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Effective January&nbsp;1, 2011, Section&nbsp;72(a)(2) of the Code permits partial annuitization of an annuity
contract and specifies that the tax cost basis, or investment in the contract, be allocated pro
rata between the portion of the contract being annuitized and the portion of the contract remaining
deferred. Currently, we do not support partial annuitization. Accordingly, any portion of your
Contract that you withdraw to be annuitized will be reported to the IRS as a taxable distribution
unless you transfer it into another contract (issued by John Hancock or by another company) in a
partial exchange conforming to the rules of Section&nbsp;1035 of the Code and Rev. Proc. 2008-24. Any
such withdrawal, whether carried out as a tax-deferred partial exchange or as a taxable withdrawal,
will be subject to Market Value Adjustment and withdrawal charges.
</DIV>

<DIV align="left">
<A name="118"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Death Benefit on or after Maturity Date</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you have selected an Annuity Option providing for payments for a guaranteed period, and the
Annuitant dies on or after the Maturity Date, we will make the remaining guaranteed payments to the
Beneficiary. We will make any remaining payments at least as rapidly as under the method of
distribution being used as of the date of the Annuitant&#146;s death. If no Beneficiary is living, we
will commute any unpaid guaranteed payments to a single sum and pay that single sum to the estate
of the last to die of the Annuitant and the Beneficiary.
</DIV>

<DIV align="left">
<A name="119"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Other Contract Provisions</B>
</DIV>

<DIV align="left">
<A name="120"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Right to Review</I>
</DIV>





<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may cancel the Contract by returning it to our Annuities Service Center or agent within a
specified number of days after receipt of the Contract. The right to review period may vary in
certain states in order to comply with the requirements of insurance laws and regulations in such
states. The right to review period applicable to you, usually between fifteen and thirty days, will
appear on the first page of the Contract delivered to you. Within seven days after we receive the
returned Contract, we will pay you an amount equal to the Account Value, adjusted by any Market
Value Adjustment, if applicable, computed on the date your Contract is received by us. The Market
Value Adjustment will only be applied where the change, up or down, in Guaranteed Margins, as
determined by the Market Value Adjustment formula, is greater than 0.25%. If the purchase of this
Contract involves the replacement of any existing life
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->16<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">insurance or annuity, then the right to
review period is extended to 30&nbsp;days. If the Contract is issued as an individual retirement annuity
under Section&nbsp;408 or Section&nbsp;408A of the Code, and you cancel the Contract during the first seven
days of this right to review period, then we will return to you the greater of the Account Value or
the Payment made for the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We do not impose any withdrawal charge upon return of the Contract within the right to review
period, as determined by state insurance law. Upon cancellation, we will return to you either the
current Account Value or your full Purchase Payment, as required by state insurance laws and
regulations.
</DIV>

<DIV align="left">
<A name="121"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Ownership</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of an individual annuity Contract, the Contract Owner is the person entitled to
exercise all rights under the Contract. In the case of a group annuity Contract, the group annuity
Contract is owned by the Group Holder; however, all Contract rights and privileges not expressly
reserved to the Group Holder may be exercised by each Certificate Owner as to such Owner&#146;s interest
as specified in his or her Certificate. The Contract Owner is the person designated in the Contract
specifications page or as subsequently named. If amounts become payable to any Beneficiary under
the Contract, then the Beneficiary becomes the Contract Owner.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of Contracts which do not receive favorable tax treatment under Sections&nbsp;401, 403 408A
or 457 of the Code (&#147;Nonqualified Contracts&#148;), you may change the ownership of or collaterally
assign the Contract at any time prior to the Maturity Date, subject to the rights of any
irrevocable Beneficiary. Assigning a Contract, or changing the ownership of a Contract, may be
treated as a distribution of the Account Value for federal tax purposes (see &#147;VII. Federal Tax
Matters&#148; for a more detailed discussion).
</DIV>


<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="left"><FONT size="1">

</FONT></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You must make any request for a change of ownership or assignment in writing, and such a request is
subject to our approval. If approved by us, any assignment and any change will be effective as of
the date we receive your request at our Annuities Service Center. We assume no liability for any
payments made or actions taken before we approve a change or accept an assignment and no
responsibility for the validity or sufficiency of any assignment. If you make an absolute
assignment, it will revoke the interest of any revocable Beneficiary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of qualified Contracts, ownership of the Contract generally may be transferred only by
the trustee of an exempt employees&#146; trust which is part of a retirement plan qualified under
Section&nbsp;401 of the Code or as otherwise permitted by applicable IRS regulations. Subject to the
foregoing, a qualified Contract may not be sold, assigned, transferred, discounted or pledged as
collateral for a loan or as security for the performance of an obligation or for any other purpose
to any person other than us.
</DIV>

<DIV align="left">
<A name="122"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Beneficiary</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Beneficiary is the person, persons or entity designated in the Contract specifications page or
as subsequently named. However, if there is a surviving Contract Owner, that person will be treated
as the Beneficiary. You may change the Beneficiary subject to the rights of any irrevocable
Beneficiary. You must make any request for a change in writing. Such a request is subject to our
approval and if approved by us, the change will be effective on the date the request is signed. We
assume no liability for any payments made or actions taken before we approve the change. If no
Beneficiary is living, the Contingent Beneficiary will be the Beneficiary. The interest of any
Beneficiary is subject to that of any assignee. If no Beneficiary or Contingent Beneficiary is
living, the Beneficiary is the estate of the deceased Contract Owner. In the case of certain
Qualified Contracts, IRS regulations prescribe certain limitations on the designation of a
Beneficiary.
</DIV>

<DIV align="left">
<A name="123"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Annuitant</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Annuitant is any natural person or persons to whom we will make Annuity Payments (unless you
designate a different Payee) and whose life is used to determine the duration of Annuity Payments
involving life contingencies. If you name more than one person as an Annuitant, the second person
named will be referred to as &#147;co-Annuitant.&#148; The Annuitant is as designated on the Contract
specifications page or in the application, unless changed.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On the death of the Annuitant, the co-Annuitant, if living, becomes the Annuitant. If there is no
living co-Annuitant, the Owner becomes the Annuitant. In the case of certain qualified Contracts,
there are limitations on the ability to designate and change the Annuitant and the co-Annuitant.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->17<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may change the Annuitant subject to the rights of any irrevocable Beneficiary. You must make
any request for a change in writing. Such a request is subject to our approval and, if approved by
us, the change will be effective as of the date we receive your request at our Annuities Service
Center. The Annuitant may not be changed after the Maturity Date.
</DIV>

<DIV align="left">
<A name="124"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Spouse</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any federal tax provisions related to status as a &#147;spouse&#148; are governed by the Federal Defense of
Marriage Act (&#147;DOMA&#148;), which does not recognize civil unions or same-sex marriages that may be
allowed under state law. Therefore, the federal tax treatment available to spouses who fall within
the DOMA definition may not be available to civil union or same-sex marriage partners. However,
state law may extend to civil union and same-sex marriage partners some or all of the benefits
(other than federal tax
benefits) accorded to spouses that fall under the DOMA definition. Please consult with your tax
advisor for information on how federal tax rules may affect Contracts where civil union or same-sex
marriage partners, either singularly or jointly own the Contract, or are designated Annuitant(s),
Beneficiary(ies) and/or Covered Person(s). We will interpret the provisions of the Contract so as
to comply with the requirements of Section 72(s) of the Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Some states require that civil union and same-sex marriage partners receive the same contractual
benefits as spouses who fall within the DOMA definition. You should consult with a qualified
financial professional for additional information on your state&#146;s regulations regarding civil
unions and same-sex marriages.
</DIV>

<DIV align="left">
<A name="125"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Modification</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will not change or modify the Contract without the consent of the Owner or Group Holder, as
applicable, except to the extent necessary to conform to any applicable law or regulation or any
ruling issued by a government agency. However, on 30&nbsp;days notice to the Group Holder, we may change
the withdrawal charges, free withdrawal percentage, annuity purchase rate and the Market Value
Adjustment as to any Certificates issued after the effective date of the modification.
</DIV>

<DIV align="left">
<A name="126"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Our Approval</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may accept or reject a Contract application in our sole discretion, which we will exercise in a
non-discriminatory manner.
</DIV>

<DIV align="left">
<A name="127"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Discontinuance of New Owners</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of a group annuity Contract, we may, on 30&nbsp;days notice to the Group Holder, limit or
discontinue acceptance of new applications and the issuance of new Certificates to group members or
participants.
</DIV>

<DIV align="left">
<A name="128"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Misstatement and Proof of Age, Sex or Survival</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may require proof of age, sex or survival of any person upon whose age, sex or survival an
Annuity Payment depends. If the age or sex of the Annuitant has been misstated, the benefits will
be those which the Annuity Payment would be provided for the correct age and sex. If we have made
incorrect Annuity Payments, the amount of any underpayments will be paid immediately. The amount of
any overpayment will be deducted from future Annuity Payments. We will uniformly charge or credit
interest in accordance with state law, as applicable. The provisions of the Contract shall be
interpreted so as to comply with the requirements of Section 72(s) of the Code.
</DIV>

<DIV align="left">
<A name="129"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Non-participating</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your Contract is non-participating and will not share in our profits or surplus earnings. We will
pay no dividends on your Contract.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->18<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="130"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">IV. Charges, Deductions and Adjustments
</DIV>

<DIV align="left">
<A name="131"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Fee Table</B>
</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Contract Owner Transaction Expenses</B><SUP style="FONT-size: 85%; vertical-align: text-top"><B>1</B></SUP>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Maximum Withdrawal Charge</B><SUP style="FONT-size: 85%; vertical-align: text-top"><B>2, 3</B></SUP><BR>
(as percent of applicable withdrawal amount)<BR><BR style="font-size: 6pt">
<B>Contract/Certificate Year at Time of Withdrawal &#151; Initial Term</B>
</DIV>




<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Term</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>1</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>2</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>3</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>4</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>5</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>6</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>7</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>8</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>9</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>10</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>1 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>2 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>3 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>4 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>5 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>6 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>7 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>8 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>9 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>10 Year</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>State premium taxes may also apply to your Contract,
which currently range from 0.50% to 3.50% of your
Purchase Payment (see Appendix&nbsp;E: &#147;State Premium Taxes&#148;).</TD>
</TR>
<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">2</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>This charge is taken upon withdrawal or surrender within
the specified period of years measured from the date of
your election of either an Initial or Subsequent Term
(see &#147;Withdrawal Charge&#148; below).</TD>
</TR>
<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">3</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Withdrawal charges vary by Terms. Because you select the
Term, you determine your withdrawal charge period.
Depicted in this table are the maximum withdrawal charges
that will ever be imposed on this Contract, and which
apply to the Initial Term only. For the full schedule of
withdrawal charges by Subsequent Terms, please see
Appendix&nbsp;C: &#147;Withdrawal Charge Schedule.&#148;</TD>
</TR>
</TABLE>


<DIV align="left">
<A name="132"></A>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Adjustments and Charges upon Withdrawals</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will deduct withdrawal charges under the Contracts if you request a partial or full withdrawal
of Account Value during the Initial Term or any Subsequent Term. When you select your Initial Term,
your withdrawal charge schedule is established. We may apply a Market Value Adjustment factor under
the Contracts if you request a partial or full withdrawal of Account Value or annuitize the Account
Value prior to the end of either the Initial Term or a Subsequent Term. We may also apply a Market
Value Adjustment if your Beneficiary elects to annuitize the death proceeds.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will not apply a Market Value Adjustment factor or assess withdrawal charges:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if you request a withdrawal or annuitize during the 30&nbsp;day period after the
expiration of any Term. (We must receive your written request for withdrawal at the end
of a Term during the 30&nbsp;day period following the end of that Term.); or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if you request to withdraw any available Free Withdrawal Amount; or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>



<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if we cancel your Contract should you make withdrawals that bring your Account Value
below $5,000 (However, if the Account Value at the Maturity Date is such that a monthly
payment would be less than our minimum in effect, we may make a single payment in one
lump sum adjusted by any Market Value Adjustment, if applicable, to the Annuitant or
Payee on the Maturity Date.); or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>



<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if you should be confined to an eligible Nursing Home as described below in &#147;Waiver
of Withdrawal Charge and Market Value Adjustment &#151; Confinement to Nursing Home&#148; and
request any withdrawal of your Account Value; or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>in connection with our payment of Contract proceeds following the death of the Owner
or, if applicable, the Annuitant, except as described in &#147;Accumulation Provisions -
Death Benefit Before Maturity Date.&#148;</TD>
</TR>

</TABLE>
</DIV>






<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will not apply withdrawal charges on distributions made during a one-year or a two-year
Subsequent Term. For Contracts issued to Florida senior residents, withdrawal charges will not
apply after the tenth Contract Year. For example, if you are a Florida senior resident and
selected an Initial Term of seven years and then a Subsequent Term of five years, withdrawal
charges would be applicable only during the first three years of that Subsequent Term.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->19<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We provide information on the Fee Withdrawal Amount, Market Value Adjustment factor and withdrawal
charges in the sections that follow. We next provide examples to illustrate how these impact
&#147;gross&#148; and &#147;net&#148; requests to withdraw Account Value.
</DIV>

<DIV align="left">
<A name="133"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Free Withdrawal Amount</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We do not apply a Market Value Adjustment factor or assess withdrawal charges if your request does
not exceed a &#147;Free Withdrawal Amount.&#148; The Free Withdrawal Amount is the greater of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the annual &#147;Required Minimum Distribution&#148; amount for Owners of Qualified
Contracts (see &#147;VII. Federal Tax Matters&#148;) who have attained age 70 <FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>; or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount of interest credited during the 12&nbsp;months prior to the date of the
request, less any amount deducted from the Account Value for a full or partial
withdrawal (&#147;Gross Withdrawal Amounts&#148;) taken during the 12&nbsp;month period prior to the
date of the request.</TD>
</TR>
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">EXAMPLE: Assume:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You purchase a Contract on September&nbsp;15, 2010 for $100,000 and select a 5-Year Initial
Term.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You withdraw $25,000 at the end of the second year, and you have made no other
withdrawals in the 12&nbsp;months prior.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Interest earned on your Contract in the second year (the 12&nbsp;months leading up to your
withdrawal) equals $3,512.</TD>
</TR>
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your Free Withdrawal Amount equals the total interest earned in your second year (the 12&nbsp;months
leading up to your withdrawal), or $3,512, because you made no other withdrawals during that time
period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any Market Value Adjustment or withdrawal charges would be applied to only $21,488 of your
withdrawal ($25,000 &#151; $3,512 = $21,488).
</DIV>

<DIV align="left">
<A name="134"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Market Value Adjustment Factor</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>General. </B>One of the risks we face is the chance that you will want to withdraw money from your
Contract at a time when the market values of the investments that we purchase have declined in
value. We share that risk with you by applying a fixed formula, a &#147;Market Value Adjustment,&#148; to
amounts you withdraw or apply to an Annuity Option prior to the Maturity Date. The Market Value
Adjustment may decrease or increase the amount that we pay to you or apply to an Annuity Option, as
described below and, alone or in combination with applicable withdrawal charges, could result in
your receiving less than your Purchase Payment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Market Value Adjustment Factor. </B>Market Value Adjustment will be equal to (a)&nbsp;multiplied by
&#091;(b)-1&#093;, where:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is equal to</TD>
</TR>
</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount being withdrawn (in excess of the Free Withdrawal Amount and <I>before </I>any
applicable withdrawal charge), or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount being applied to an Annuity Option; and</TD>
</TR>
</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is equal to the Market Value Adjustment factor (the &#147;MVA factor&#148;).</TD>
</TR>
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The MVA factor is comprised of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Guaranteed Margin offered for the Term you selected and is currently in effect for
your Contract;</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Guaranteed Margin offered on a Term equal to the number of months remaining in your
current Term (as of the date of the withdrawal or annuitization);</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>an adjustment factor; and</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount of time remaining in your current Term (as of the date of the withdrawal or
annuitization).</TD>
</TR>
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The MVA factor components are applied according to the following formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756613.gif" alt="(FORMULA)">
</DIV>




<DIV align="left">
<DIV style="font-size: 1pt; margin-top: 6pt; width: 18%; border-top: 0px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><I>M</I></TD>
    <TD>&nbsp;</TD>
    <TD><SUB style="FONT-size: 85%; vertical-align: text-bottom">issue </SUB> = the Guaranteed Margin in effect for the current Term of your
Contract (expressed as a decimal) (&#147;issued Guaranteed Margin&#148;).</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><I>M</I></TD>
    <TD>&nbsp;</TD>
    <TD><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> = the Guaranteed Margin offered on a Term equal to the
number of months remaining in your current Term, as of the date the withdrawal or
annuitization request is processed (expressed as a decimal) (&#147;withdrawal Guaranteed
Margin&#148;). For purposes of this calculation, months remaining will be rounded up to the
next nearest whole month. If a</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><!-- Folio -->20<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">





<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>withdrawal Guaranteed Margin of an appropriate duration
is not available, we will declare, solely for the purpose of applying the MVA factor, a
withdrawal Guaranteed Margin that is consistent with the Guaranteed Margin of durations
that are available as of the date of the withdrawal or annuitization.</TD>
</TR>
<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><B><I>k</I></B></TD>
    <TD>&nbsp;</TD>
    <TD>= the adjustment factor, which is always 0.25%. This is designed to compensate us
for certain expenses and losses that we may incur, either directly or indirectly, as a
result of withdrawal or annuitization. Thus, even if the issued Guaranteed Margin and
the withdrawal Guaranteed Margin are equal, or even if the withdrawal Guaranteed Margin
is less than the issued Guaranteed Margin by up to 0.25% (the amount of adjustment
factor &#145;k&#146;), adjustment factor &#145;k&#146; will cause the Market Value Adjustment to be
negative.</TD>
</TR>
<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><B><I>n</I></B></TD>
    <TD>&nbsp;</TD>
    <TD><B><I>= </I></B>the number of months from the date of withdrawal or annuitization to the end of
the current Term. In the case of partial months, &#145;n&#146; is rounded up to the next month.
For example, assume you purchase a Contract on September 15,
2010 and select a
5-Year Term. On September 15, 2012, you withdraw $25,000.
&#145;n&#146; equals the number of months remaining between
September 15, 2012 and the end of your 5-Year Term
(September 15, 2015), or 36&nbsp;months. Generally, the longer the time
remaining in your current Term, the greater the Market Value Adjustment impact on the
amount withdrawn or annuitized. This is because the more months remaining in your Term,
the higher the compounding factor &#145;n&#146; in the MVA factor.</TD>
</TR>
</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">EXAMPLE: Assume:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You purchase a Contract on September&nbsp;15, 2010 for $100,000 and select a 5-Year Initial
Term.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Guaranteed Margin in effect for a 5-Year Initial Term on your date of purchase is
0.43%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You withdraw $25,000 at the end of the second year, and have made no other withdrawals
in the 12&nbsp;months prior.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Because there are three years (36&nbsp;months) remaining in your Initial Term from the date
you make your withdrawal, we apply to the MVA factor the Guaranteed Margin for a 3-Year
Term that is offered as of the date your withdrawal. The Guaranteed Margin in effect for a
3-Year Term on the date of the withdrawal is 0.71%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The adjustment factor &#145;k&#146; is 0.25%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>And, after calculating the Free Withdrawal Amount (see &#147;Free Withdrawal Amount&#148; above),
the portion of your withdrawal that is subject to the Market Value Adjustment and a
withdrawal charge is $21,488.</TD>
</TR>
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your MVA factor equals 0.98433 ((1&#043;0.0043)/(1&#043;0.0071 &#043; 0.0025)) ^ (36/12).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your Market Value Adjustment equals &#151;$337 (($21,488 * 0.98433) &#151; $21,488 = &#151;$337).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Impact of the Guaranteed Margin on the Market Value Adjustment. </B>The Guaranteed Margin is based on
the difference between interest earned on investment bonds that we purchase, and the cost needed to
hedge our exposure under the Contracts. The interest earned/hedging cost differential passes to the
Market Value Adjustment through application of the Guaranteed Margin in the MVA factor. The impact
of the Guaranteed Margin on the Market Value Adjustment is visible in the relationship between the
issued Guaranteed Margin (<I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">issue</SUB>) and the withdrawal Guaranteed Margin (<I>M</I>
<SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB>). In general:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the issued Guaranteed Margin is <B><I>lower </I></B>than the withdrawal Guaranteed Margin, the
Market Value Adjustment will <B><I>reduce </I></B>the amount withdrawn or annuitized; and</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the issued Guaranteed Margin is <B><I>higher </I></B>than the withdrawal Guaranteed Margin plus
the adjustment factor &#145;k&#146;, the Market Value Adjustment will <B><I>increase </I></B>the amount
withdrawn or annuitized.</TD>
</TR>

                                                  </TABLE>
</DIV>




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The greater the difference between the issued and the withdrawal Guaranteed Margins, the greater
the impact on the Market Value Adjustment, especially if the withdrawal Guaranteed Margin is higher
than the issued Guaranteed Margin. The resulting negative adjustment amount due to any <I>increase </I>of
the withdrawal Guaranteed Margin from the issued Guaranteed Margins will be higher than any
positive adjustment amount resulting from a decrease of the withdrawal Guaranteed Margin from the
issued Guaranteed Margin (please see Appendix&nbsp;B: &#147;Examples of Market Value Adjustment
Calculations&#148;).
</DIV>

<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Because of the Market Value Adjustment provision of the Contract, you bear the investment risk that
the current available Guaranteed Margin offered by us at the time of withdrawal or annuitization
may be higher than the initial or subsequent Guaranteed Margin applicable to the Contract with the
result that the amount you receive upon a withdrawal or annuitization may be substantially reduced</B>.
</DIV>

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For more examples of how we calculate the Market Value Adjustment, see &#147;Impact of Market Value
Adjustment and Withdrawal Charge,&#148; below, and also Appendix&nbsp;B: &#147;Examples of Market Value Adjustment
Calculations.&#148;
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->21<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="135"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Withdrawal Charge</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A withdrawal charge will reduce the amount payable to you if you make a withdrawal from the
Contract before the end of your chosen Term. We calculate the amount of the withdrawal charge by
multiplying the Gross Withdrawal Amount, less any applicable Free Withdrawal Amount, by the
applicable withdrawal charge percentage. We use separate withdrawal charge percentages for Initial
and Subsequent Terms. Please see &#147;Fee Table&#148; above for a schedule of the maximum withdrawal charge
percentages applicable to Initial Terms, and Appendix&nbsp;C: &#147;Withdrawal Charge Schedule&#148; for a
complete schedule of withdrawal charge percentages, including those applicable to Subsequent Terms.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may subject withdrawals to a Market Value Adjustment in addition to the withdrawal charge
described above (see &#147;Market Value Adjustment Factor&#148; above and &#147;Impact of Market Value Adjustment
and Withdrawal Charge on Payable Withdrawal Amounts and Account Value&#148; below). The Market Value
Adjustment, alone or in combination with applicable withdrawal charges, could result in your
receiving total withdrawal proceeds of less than your Purchase Payment.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Withdrawals may be subject to income tax to the extent of earnings under the Contract and, if made
prior to age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>, may also be subject to a 10% IRS penalty tax (see &#147;VII. Federal Tax Matters &#151;
Taxation of Partial and Full Withdrawals&#148;).
</DIV>



<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Because we assess a withdrawal charge if you take a withdrawal from the Contract before the end of
your elected Term, and because you may elect Subsequent Terms upon the expiration of any Term,
withdrawal charges will apply, according to the schedules that appear in &#147;IV. Charges, Deductions
and Adjustments &#151; Fee Table&#148; and in Appendix&nbsp;C, for as long as you own your Contract.</B>
</DIV>

</DIV>

<DIV align="left">
<A name="136"></A>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Waiver of Applicable Withdrawal Charge and Market Value Adjustment &#151; Confinement to Nursing Home
(Not available in California and Massachusetts)</I>
</DIV>
<DIV align="left"><FONT size="1">

</FONT></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In states where approved, any applicable withdrawal charge and Market Value Adjustment will be
waived on a full or partial withdrawal prior to the Maturity Date if (1)&nbsp;beginning at least 30&nbsp;days
after the Contract Date a &#147;triggering event&#148; occurs and the Covered Person&#146;s attained age is less
than 80 on the Contract Date. Triggering events are as follows:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Covered Person being diagnosed with a first occurrence of any Covered Condition,
subject to the Pre-existing Condition Limitation; or</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Covered Person&#146;s confinement in a Nursing Home.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In order for a Covered Person to be considered confined in a Nursing Home, the following
conditions must be met:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">a.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a Covered Person was not confined to a Nursing Home within two years prior to the
Effective Date of the Contract.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">b.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a Covered Person&#146;s confinement is for at least 90 consecutive days;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">c.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a Covered Person is receiving Nursing Care;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">d.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such Nursing Care is based on a Physician&#146;s plan in accordance with accepted
standards of medical practice, and is Medically Necessary;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">e.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such Nursing Care is needed because of a Covered Person&#146;s inability to perform at
least two of the Activities of Daily Living without Human Assistance because of either
Physical Impairment or Cognitive Impairment; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">f.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such Nursing Care is received while the contract is in force and is not assigned.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;Covered Person&#148; means the Owner. &#147;Covered Person&#148; will mean the Annuitant if the Contract is
owned by a Trust.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;Nursing Home&#148; means a facility which meets both of the following requirements:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>it is licensed and operated to provide Nursing Care for a charge (including room and
board), according to the laws of the jurisdiction in which it is located; and</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>has services performed by or under the continual, direct, and immediate supervision
of a registered nurse, licensed practical nurse, or licensed vocational nurse, on-site
twenty-four (24)&nbsp;hours per day.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Nursing Home may be a freestanding facility or it may be a distinct part of a facility, including
a ward, wing, or swing-bed of a hospital or other facility.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->22<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Nursing Home does not mean:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a hospital or clinic;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a rehabilitation hospital or facility;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>an assisted care living facility;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a rest home (a home for the aged or a retirement home) which does not, as its primary
function, provide custodial care;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>



<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>your primary place of residence, including your living quarters in a continuing care
retirement community or similar entity; or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a facility for the treatment of alcoholism, drug addiction, or mental illness.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left"><FONT size="1">

</FONT></DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Pre-Existing Condition Limitation. </B>We will not waive any withdrawal charge for a diagnosis of a
first occurrence of a Covered Condition during the first two years (six months for Contracts issued
in North Dakota, one year for Contracts issued in Montana) after the effective date of the Contract
if it results from a Pre-existing Condition, as defined in your Contract. This limitation does not
apply to any Contract issued in Alabama, Alaska, Arizona,  Connecticut, Florida,
Georgia, Hawaii, Illinois, Indiana, Kansas, Missouri, Nebraska, New Jersey, South Carolina,
Tennessee, Virginia and Wyoming.
</DIV>
<DIV align="left"><FONT size="1">

</FONT></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;Pre-existing Condition&#148; means the existence of symptoms which would cause an ordinarily prudent
person to seek medical diagnosis, care, and treatment within one year before the effective date of
the Contract or a condition for which medical consultation, advice, or treatment was recommended by
or received from or sought from a Physician during the two years immediately preceding the
effective date of the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A &#147;Physician&#148; is a person other than you, the Annuitant(s) or a member of your or the Annuitant&#146;s
families who is a licensed medical doctor (M.D.) or a licensed doctor of osteopathy (D.O.),
practicing within the scope of that license.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please refer to your Contract for additional information on Activities of Daily Living, Nursing
Care and other terms not specifically discussed in this prospectus.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>The waiver described above is not available in all states and certain terms may vary depending on
the state of issue as noted in your Contract. Withdrawals may be taxable and if made prior to age
59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT> may be subject to a 10% penalty (see &#147;VII. Federal Tax Matters&#148;).</B>
</DIV>

<DIV align="left">
<A name="137"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Impact of Market Value Adjustment and Withdrawal Charge on Payable Withdrawal Amounts and Account
Value</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">EXAMPLE: Assume:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You purchase a Contract on September&nbsp;15, 2010 for $100,000 and select a 5-Year Initial
Term. By the end of year two, your total Account Value, including interest, is $106,812
($100,000 (Purchase Payment) &#043; $6,812 (total interest)).</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Guaranteed Margin in effect for a 5-Year Initial Term on your date of purchase is
0.43%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>You withdraw $25,000 at the end of the second year, and have made no other withdrawals
in the 12&nbsp;months prior.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Because there are three years (36&nbsp;months) remaining in your Initial Term from the date
you make your withdrawal, we apply to the MVA factor the Guaranteed Margin for a 3-Year
Term that is in effect at the time of your withdrawal. The Guaranteed Margin in effect for
a 3-Year Term on the date of the withdrawal is 0.71%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The adjustment factor &#145;k&#146; is 0.25%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The applicable withdrawal charge is 7%.</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>And, after calculating the Free Withdrawal Amount (see &#147;Free Withdrawal Amount&#148; above),
the portion of your withdrawal that is subject to the Market Value Adjustment and a
withdrawal charge is $21,488.</TD>
</TR>
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your MVA factor equals 0.98433 ((1&#043;0.0043)/(1&#043;0.0071 &#043; 0.0025))<SUP style="FONT-size: 85%; vertical-align: text-top">(36/12)</SUP>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your
Market Value Adjustment equals -$337 (($21,488 * 0.98433) - $21,488 =
-$337).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your withdrawal charge equals $1,504 ($21,488 * 0.07 = $1,504).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The
withdrawal amount payable to you equals $23,159 ($25,000 - $337 - $1,504 = $23,159).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your remaining Account Value equals $81,812 ($106,812 (total Account Value prior to your
withdrawal) - $23,159 (withdrawal amount payable to you) - $337 ( the negative Market Value
Adjustment) -$1,504 (the withdrawal charge) = $81,812).
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->23<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please see Appendix&nbsp;B: &#147;Examples of Market Value Adjustment Calculations&#148; for more information on
this example and for additional, illustrative examples of the impact the Market Value Adjustment
and Withdrawal Charge may have on the withdrawal amounts payable to you and on your Account Value.
</DIV>

<DIV align="left">
<A name="138"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Other Charges and Deductions</B>
</DIV>

<DIV align="left">
<A name="139"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Taxes</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We reserve the right to charge or provide for certain taxes against Purchase Payments, Account
Values, death benefits or Annuity Payments. Such taxes may include premium taxes or other taxes
levied by any government entity which we determine to have resulted from the:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>receipt by us of Purchase Payments;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>issuance of the Contracts;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>commencement or continuance of Annuity Payments under the Contracts; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>death of the Owner or Annuitant.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition, we will withhold taxes to the extent required by applicable law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Except for residents of those states which apply premium taxes upon receipt of Purchase Payments,
we will deduct premium taxes from the Account Value used to provide for Annuity Payments. For
residents of those states which apply premium taxes upon receipt of Purchase Payments, we will
deduct premium taxes upon payment of any withdrawal or death benefits or upon any annuitization.
The amount deducted will depend on the premium tax assessed in the applicable state. State premium
taxes currently range from 0% to 3.5% of the Purchase Payment, depending on the jurisdiction and
the tax status of the Contract and are subject to change by the legislature or other authority (see
Appendix&nbsp;E: &#147;State Premium Taxes&#148;).
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->24<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="140"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">V. General Information about Us
</DIV>

<DIV align="left">
<A name="141"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>The Company</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your Contract is issued by John Hancock USA. John Hancock USA, formerly known as &#147;The
Manufacturers Life Insurance Company (U.S.A.),&#148; is a stock life insurance company originally
organized under the laws of Maine on August&nbsp;20, 1955 by a special act of the Maine legislature.
John Hancock USA redomesticated under the laws of Michigan on December&nbsp;30, 1992. John Hancock USA
is authorized to transact life insurance and annuity business in all states (except New York), the
District of Columbia, Guam, Puerto Rico and the Virgin Islands. Its principal office is located at
601 Congress Street, Boston, Massachusetts 02210-2805. John Hancock USA also has an Annuities
Service Center at 164 Corporate Drive, Portsmouth, NH 03801-6815.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The ultimate parent of John Hancock USA is Manulife Financial Corporation, a publicly traded
company, based in Toronto, Canada. The Company changed its name to John Hancock Life Insurance
Company (U.S.A.) on January&nbsp;1, 2005 following MFC&#146;s acquisition of John Hancock Financial Services,
Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Rating Agencies, Endorsements and Comparisons. </B>We are ranked and rated by independent financial
rating services, including Moody&#146;s Investors Service, Inc., Standard &#038; Poor&#146;s Rating Services,
Fitch Ratings Ltd. and A.M. Best Company. The purpose of these ratings is to reflect the financial
strength or claims-paying ability of John Hancock USA. The ratings are not intended to reflect the
investment experience or financial strength of the &#147;CPI MVA Separate Account&#148; (the non-registered
separate account that we established within the General Account where we hold reserves for our
guarantees under the Contract) or the Contracts. The ratings are available on our website. We may
from time to time publish the ratings in advertisements, sales literature, reports to Contract
Owners, etc. In addition, we may include in certain promotional literature endorsements in the form
of a list of organizations, individuals or other parties that recommend the Company or the
Contracts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Regulation. </B>John Hancock USA is subject to the laws of the State of Michigan governing insurance
companies and to the regulation of Michigan&#146;s Office of Financial and Insurance Regulation. In
addition, we are subject to regulation under the insurance laws of other jurisdictions in which we
operate. Regulation by the applicable insurance department includes periodic examination of our
operations, including contract liabilities and reserves. Regulation by supervisory agencies
includes licensing to transact business, overseeing trade practices, licensing agents, approving
policy forms, establishing reserve requirements, fixing maximum interest rates on life insurance
policy loans and minimum rates for accumulation of surrender values, prescribing the form and
content of required financial statements and regulation of the type and amounts of investments
permitted. Our books and accounts are subject to review by the applicable insurance department and
other supervisory agencies at all times, and we file annual statements with these agencies. A full
examination of our operations is conducted periodically by the applicable insurance departments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Under insurance guaranty fund laws in most states, insurers doing business therein can be assessed
(up to prescribed limits) for policyholder losses incurred by insolvent companies. The amount of
any future assessments on us under these laws cannot be reasonably estimated. Most of these laws do
provide, however, that an assessment may be excused or deferred if it would threaten an insurer&#146;s
own financial strength.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Although the federal government generally does not directly regulate the business of insurance,
federal initiatives often have an impact on the business in a variety of ways. Federal legislation
that removed barriers preventing banks from engaging in the insurance business or that changed the
federal income tax treatment of insurance companies, insurance company products, or employee
benefit plans could significantly affect the insurance business.
</DIV>

<DIV align="left">
<A name="142"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>CPI MVA Separate Account</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We established the Company&#146;s CPI MVA Separate Account in 2010 as a non-unitized separate account
under Michigan law. The CPI MVA Separate Account is not registered as an investment company under
the U.S. Investment Company Act of 1940, as amended. The Company maintains in its CPI MVA Separate
Account assets which it selects in accordance with applicable state law and which have a market
value (or other value prescribed by applicable state law) equal to the reserves the Company must
maintain for the contracts and its other liabilities with respect to the account. A Contract Owner
has no interest in the performance of the CPI MVA Separate Account. A Contract Owner&#146;s Account
Value is based on the Declared Interest Rate and the Indexed Crediting Rates under the Contract and
not on the performance of the CPI MVA Separate Account. Any gain or loss in the Company&#146;s CPI MVA
Separate Account accrues solely to the Company, and we assume any risk associated with the
possibility that the value of the assets in the CPI MVA Separate Account might fall below the
reserves and other liabilities that must be maintained. Should the value of the assets in the
Company&#146;s CPI MVA Separate Account fall below reserve and other liabilities, the Company will
transfer assets from its
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->25<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;General Account,&#148; the account that contains all of the Company&#146;s assets
other than assets in segregated asset accounts, to its CPI MVA
Separate Account to make up the shortfall. The Company reserves the right to transfer to its
General Account any assets of its CPI MVA Separate Account in excess of such reserves and other
liabilities.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company reserves the right to maintain assets in its CPI MVA Separate Account to support any
number of kinds of annuity contracts which it offers or may offer. These annuity contract owners
would stand in an equal position with regard to claims against the underlying assets in the CPI MVA
Separate Account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Both the assets accounted for in the Company&#146;s CPI MVA Separate Account and all the other assets
maintained in its General Account are available to meet the Company&#146;s guarantees under its
contracts. These assets are not insulated from the claims of the Company&#146;s creditors and may be
charged with liabilities which arise from other business the Company conducts. See &#147;VI. The MFC
Subordinated Guarantee&#148; for information on the parent company&#146;s, Manulife Financial Corporation&#146;s,
guarantee of the MVA interest in the Contracts.
</DIV>

<DIV align="left">
<A name="143"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Distribution of the Contract</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Our wholly-owned subsidiary, John Hancock Distributors, LLC (&#147;JH Distributors&#148;), acts as principal
underwriter of the Contracts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Contracts will be sold by registered representatives of broker-dealers authorized by JH
Distributors to sell them. Such registered representatives will also be our licensed insurance
agents. JH Distributors will pay distribution compensation to authorized broker-dealers in varying
amounts which under normal circumstances are not expected to exceed 6% of Purchase Payments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The registered representative through whom your Contract is sold will be compensated pursuant to
that registered representative&#146;s own arrangement with his or her broker-dealer. The registered
representative and the firm may have multiple options on how they wish to allocate their
commissions and/or compensation. We are not involved in determining your registered
representative&#146;s compensation. You are encouraged to ask your registered representative about the
basis upon which he or she will be personally compensated for the advice or recommendations
provided in connection with the sale of your Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We may make additional payments to firms. These payments are sometimes referred to as &#147;revenue
sharing.&#148; Revenue sharing expenses are any payments made to broker-dealers or other intermediaries
to either (i)&nbsp;compensate the intermediary for expenses incurred in connection with the promotion
and/or sale of John Hancock investment products or (ii)&nbsp;obtain promotional and/or distribution
services for John Hancock investment products. Many firms that sell the Contracts receive one or
more types of these cash payments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We are among several insurance companies that pay additional payments to certain firms to receive
&#147;preferred&#148; or recommended status. These privileges include: additional or special access to sales
staff; opportunities to provide and/or attend training and other conferences; advantageous
placement of our products on customer lists (&#147;shelf-space arrangements&#148;); and other improvements in
sales by featuring our products over others.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Revenue sharing payments assist in our efforts to promote the sale of the Contracts and could be
significant to a firm. Not all firms, however, receive additional compensation. We determine which
firms to support and the extent of the payments we are willing to make, and generally choose to
compensate firms that are willing to cooperate with our promotional efforts and have a strong
capability to distribute the Contracts. We do not make an independent assessment of the cost of
providing such services. Instead, we agree with the firm on the methods for calculating any
additional compensation. The methods, which vary by firm, may include different categories to
measure the amount of revenue sharing payments, such as the level of sales, assets attributable to
the firm and the annuity contracts covered under the arrangement (including contracts issued by any
of our affiliates). The categories of revenue sharing payments that we may provide to firms,
directly or through JH Distributors, are not mutually exclusive and may vary from contract to
contract. Currently, we have revenue sharing agreements in effect with Edward Jones, LPL Financial
LLC, and Signator Investors, Inc. We or our affiliates may make additional types of revenue
sharing payments for other products, and may enter into new revenue sharing arrangements in the
future.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->26<!-- /Folio -->
</DIV>



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left">
<A name="144"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">VI. The MFC Subordinated Guarantee
</DIV>

<DIV align="left">
<A name="145"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Description of Manulife Financial Corporation</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The MFC Subordinated Guarantee is issued by MFC. MFC was incorporated under the Insurance Companies
Act (Canada) in 1999 for the purpose of becoming the holding company of The Manufacturers Life
Insurance Company, which was founded in 1887. As a mutual life insurance company, The Manufacturers
Life Insurance Company had no common shareholders and its board of directors was elected by its
participating policyholders. In September&nbsp;1999, The Manufacturers Life Insurance Company
implemented a plan of demutualization and converted into a life insurance company with common
shares and became a wholly-owned subsidiary of MFC. MFC&#146;s head office and registered office is
located at 200 Bloor Street East, Toronto, Ontario, Canada M4W 1E5 (Tel. No.&nbsp;416-926-3000).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC and its subsidiaries provide financial protection and wealth management products and services,
including individual life insurance, group life and health insurance, long-term care insurance,
pension products, annuities and mutual funds. These services are provided to individual and group
customers in Asia, Canada and the United States. MFC and its subsidiaries also provide investment
management services with respect to MFC&#146;s general fund assets, segregated funds assets and mutual
funds and to institutional customers. MFC and its subsidiaries also offer reinsurance services,
specializing in life retrocession and property and casualty reinsurance. MFC has directly or
indirectly held all of the outstanding shares of John Hancock USA capital stock since September
1999.
</DIV>

<DIV align="left">
<A name="146"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Description of the MFC Subordinated Guarantee</B>
</DIV>

<DIV align="left">
<A name="147"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>What additional guarantee applies to my Contract?</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">John Hancock USA&#146;s ultimate corporate parent, MFC, guarantees its obligations with respect to any
Contract to which this prospectus relates. The MFC Subordinated Guarantee may only be terminated
(subject to any existing claims at the time of such termination) for Contracts issued after notice
of termination is provided. The MFC Subordinated Guarantee does not relieve the Company of any
obligations under your Contract &#151; it is in addition to all of the rights and benefits that the
Contract provides. There is no charge or cost to you for the MFC Subordinated Guarantee, and there
are no disadvantages to you of having this additional guarantee.
</DIV>

<DIV align="left">
<A name="148"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>What are the reasons for the additional MFC Subordinated Guarantee?</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The MFC Subordinated Guarantee is being offered in order to relieve John Hancock USA of the
obligation to file with the SEC annual, quarterly and current reports on Form 10-K, Form 10-Q and
Form 8-K, and thus save John Hancock USA the expense of being an SEC reporting company. MFC, the
company that is providing the MFC Subordinated Guarantee, is the ultimate parent of all of the
companies in the John Hancock group of companies, including John Hancock USA. MFC is a company
organized under the laws of Canada and its common shares are listed principally on the Toronto
Stock Exchange and the New York Stock Exchange. MFC files with the SEC annual reports on Form 40-F
and other reports on Form 6-K. The financial results of John Hancock USA are included in MFC&#146;s
consolidated financial statements in a footnote containing condensed consolidating financial
information with separate columns for MFC, John Hancock USA and other subsidiaries of MFC, together
with consolidating adjustments.
</DIV>

<DIV align="left">
<A name="149"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>What are the terms of the MFC Subordinated Guarantee?</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC has
agreed to unconditionally guarantee, as a principal and not merely as a
surety, the full and punctual payment when due of all Contract Value Interests payable by John
Hancock USA pursuant to or from the Contract to any holder, owner, annuitant or beneficiary under
any Contract creating such interest, to any successor, legatee, heir, or assignee of any such
person or entity, to any other account or option under the Contract, or to any other account of any
such person or entity (all of the foregoing persons, entities, accounts and options being referred
to for this purpose as &#147;Payees&#148;). For this purpose, Contract Value Interests are defined as
guaranteed rates of return on Contract values, inclusive of earnings. Contract Value Interests
payable by John Hancock USA to a Payee from a Contract:
</DIV>



<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>upon a full or partial withdrawal, a cancellation, a loan, a full conversion of
Account Value to annuity payments, a full or partial conversion of Account Value
attributable to death benefit proceeds to annuity payments, or similar removal of
assets, will be a net amount equal to the Contract&#146;s then current Account Value after
(i)&nbsp;increase for any positive Market Value Adjustment that would be credited to a Payee
under the terms of the Contract for the transaction in question and (ii)&nbsp;reduction for
any interest, fees, charges, outstanding loans, and negative Market Value Adjustments
that would be charged against a Payee under the terms of the Contract for the
transaction in question; or</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->27<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>upon payment of any other amount as a consequence of the death of any owner,
holder, or annuitant under a Contract prior to a completion conversion of Account Value
to annuity payments, will be a net amount equal to the Contract&#146;s then current Account
Value after (i)&nbsp;increase to reflect any accrued but uncredited statutory interest
attributable thereto
and (ii)&nbsp;reduction for any interest, fees, charges, and outstanding loans that would be
charged against a Payee under the terms of the Contract for the transaction in question.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For this purpose, Contract Value Interests include net amounts removed in connection with the above
transactions and amounts remaining in the Contract, but do not include annuity payments that are
made following the complete or partial conversion of Account Value to annuity payments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This means that, if John Hancock USA fails to honor any valid request to pay a Contract Value
Interest, MFC guarantees the full amount that you would have received, or value that you would have
been credited with, had John Hancock USA fully met its obligations under your Contract with respect
to such Contract Value Interest. There is no charge or cost to you for receiving the MFC
Subordinated Guarantee. If John Hancock USA fails to make payment when due of any amount that is
guaranteed by MFC, you could directly request MFC to satisfy John Hancock USA&#146;s obligation, and MFC
must do so. You would not have to make any other demands on John Hancock USA as a precondition to
making a claim against MFC under the MFC Subordinated Guarantee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The MFC Subordinated Guarantee is issued pursuant to a subordinated guarantee dated the effective
date of the registration statement of which this prospectus forms a part, whereby MFC is a
guarantor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise stated in this section, the MFC Subordinated Guarantee constitutes an unsecured
obligation of MFC as guarantor, and is subordinated in right of payment to the prior payment in
full of all other obligations of MFC, except for other guarantees or obligations of MFC which by
their terms are designated as ranking equally in right of payment with or subordinated to the MFC
Subordinated Guarantee, and effectively rank senior to MFC&#146;s preferred and common shares. As a
result, in the event of MFC&#146;s bankruptcy, liquidation, dissolution, winding-up or reorganization or
upon acceleration of any series of debt securities due to an event also triggering payment
obligations on other debt, MFC&#146;s assets will be available to pay its obligations on the MFC
Subordinated Guarantee only after all secured indebtedness and other indebtedness senior to the MFC
Subordinated Guarantee has been paid in full. There may not be sufficient assets remaining to pay
amounts due on all or any portion of the MFC Subordinated Guarantee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The MFC Subordinated Guarantee is governed by the laws of the Commonwealth of Massachusetts. The
MFC Subordinated Guarantee will provide that any claim or proceeding brought by a holder of a
Contract to enforce the obligations of MFC, as guarantor, may be brought in a state or federal
court located in the City of Boston, Commonwealth of Massachusetts, and that MFC submits to the
non-exclusive jurisdiction of such courts in connection with such action or proceeding. MFC has
designated John Hancock USA as its authorized agent upon whom process may be served in any legal
action or proceeding against MFC arising out of or in connection with the MFC Subordinated
Guarantee. All payments on the Contracts offered by this prospectus made by MFC to any Payee under
the MFC Subordinated Guarantee will be made without withholding or deduction for, or on account of,
any present or future taxes, duties, assessments or governmental charges of whatever nature imposed
or levied by or on behalf of the Government of Canada, or any province, territory or political
subdivision thereof, or any authority therein or thereof having power to tax, unless the
withholding or deduction of such taxes, duties, assessments or governmental charges by MFC is
required by law or by the administration or interpretation of such law. In the event of any
withholding or deduction, MFC will pay such additional amounts as may be necessary in order that
the net amounts received by the holders of the Contracts offered by this prospectus after such
withholding or deduction equals the respective amounts under such Contracts which would have been
receivable in respect of those Contracts in the absence of such withholding or deduction
(&#147;Guarantor Additional Amounts&#148;), except as described in this section and except that no such
Guarantor Additional Amounts shall be payable with respect to taxes, duties, assessments or
governmental charges imposed on a Payee with respect to any Contract offered by this prospectus:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>(i)&nbsp;by reason of his being a person with whom John Hancock USA or MFC is not
dealing at arm&#146;s length for the purposes of the Income Tax Act (Canada), or (ii)&nbsp;by
reason of his having a connection with Canada or any province or territory thereof other
than the mere holding, use or ownership or deemed holding, use or ownership of such
Contract;</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>by reason of his being liable for or subject to such withholding or deduction
because of his failure to make a claim for exemption to the relevant tax authority; or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>more than 10&nbsp;days after the Relevant Date (as defined below) except to the extent
that the holder thereof would have been entitled to Guarantor Additional Amounts on
presenting the same for payment on the last day of such period of 10&nbsp;days.</TD>
</TR>



</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->28<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As used in this section &#147;Relevant Date&#148; shall mean the date on which such payment first becomes
due.
</DIV>

<DIV align="left">
<A name="150"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Where You Can Find More Information</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC is subject to the information requirements of the Securities Exchange Act of 1934, as amended,
and, in accordance with that Act, files reports and other information with the SEC. Pursuant to the
multijurisdictional disclosure system adopted by the United States and Canada, these reports and
other information (including financial information) may be prepared in accordance with the
disclosure requirements of Canada, which are different from those of the United States.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may read and copy any reports, statements or other information filed by MFC (Registrant
001-14942) at the SEC&#146;s Public Reference Room, Station Place, 100 F Street, N.E., Washington, D.C.
20549. Please call the SEC at 1-800-SEC-0330 for further information on the operation of the Public
Reference Room. You can also inspect reports, proxy statements and other information about MFC at
the offices of the New York Stock Exchange, 20 Broad Street, New York, New York 10005.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You may also obtain copies of this information by mail from the Public Reference Section of the
SEC, Station Place, 100 F Street, N.E., Washington, D.C. 20549, at prescribed rates, or from
commercial document retrieval services.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The SEC maintains a website that contains reports, proxy statements and other information,
including those filed by MFC, at http://www.sec.gov. You may also access the SEC filings and obtain
other information about MFC through the website maintained by MFC, which is
http://www.manulife.com. The information contained in, or accessible through, MFC&#146;s website is not
incorporated by reference into this prospectus.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company and MFC filed a joint registration statement on Form F-3 relating to the Contracts
offered by this prospectus with the SEC under the Securities Act of 1933, as amended. This
prospectus is a part of that registration statement. As permitted by SEC rules, this prospectus
does not contain all the information you can find in the registration statement. The SEC allows MFC
to &#147;incorporate by reference&#148; information into this prospectus, which means that we can disclose
important information to you by referring you to other documents filed separately with the SEC. For
more information about the Contracts and us, you may obtain a copy of the Registration Statement
(File number 333-168694 ) in the manner set forth in the preceding paragraphs.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The information incorporated by reference is deemed to be part of this prospectus, except for any
information superseded by information in this prospectus. These documents contain important
information about the companies and their financial condition.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC incorporates by reference the documents listed below, which were filed with the SEC:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>MFC&#146;s Reports of Foreign Issuer on Form 6-K filed on April&nbsp;14 and May&nbsp;13, 2011;</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Exhibit&nbsp;99.3 to MFC&#146;s Report of Foreign Issuer on Form 6-K filed March&nbsp;25, 2011,
other than the sections entitled &#147;Report of the Management Resources and Compensation
Committee,&#148; &#147;Performance Graph&#148; and &#147;Supplemental Shareholder Return&#148;;</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>MFC&#146;s Annual Report on Form 40-F for the year ended December&nbsp;31, 2010, as filed
on March&nbsp;18, 2011 and as amended and filed on Form 40-F/A on March&nbsp;25, 2011, other than
the section of the Annual Information Form entitled &#147;Ratings&#148;; and</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>MFC&#146;s Annual Report on Form 40-F for the year ended December&nbsp;31, 2009, as filed
on March&nbsp;19, 2010 and as amended and filed on Form 40-F/A on March&nbsp;29, 2010, other than
the section of the Annual Information Form entitled &#147;Ratings.&#148;</TD>
</TR>
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Copies of the documents incorporated in this prospectus by reference may be obtained upon written
or oral request without charge from:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Manulife Financial Corporation<BR>
ATTN: Corporate Secretary<BR>
200 Bloor Street East, NT-10<BR>
Toronto, Ontario Canada M4W 1E5<BR>
Telephone: (416)&nbsp;926-3000

</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->29<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any annual reports on Form 20-F, Form 40-F or Form 10-K, any reports on Form 10-Q or Form 8-K,
other than current reports furnished to the SEC pursuant to Item&nbsp;2.02 or Item&nbsp;7.01 of Form 8-K, and
any Form 6-K specifying that it is being incorporated by reference in this prospectus to the extent
expressly provided on such report, as well as all prospectus supplements disclosing additional or
updated information, filed by MFC with the SEC subsequent to the date of this prospectus shall be
deemed to be incorporated by reference into this prospectus, except that any section of any annual
information form entitled &#147;Ratings&#148; or another similar caption shall not be deemed to be
incorporated by reference into this prospectus and the registration statements of which this
prospectus forms a part.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any statement contained in this prospectus or in a document incorporated or deemed to be
incorporated by reference in this prospectus shall be deemed to be modified or superseded for
purposes of this prospectus to the extent that a statement contained in this prospectus or in any
other subsequently filed document which also is or is deemed to be incorporated by reference in
this prospectus modifies or supersedes such prior statement. Any statement or document so modified
or superseded shall not, except to the extent so modified or superseded, be incorporated by
reference and constitute a part of this prospectus.
</DIV>

<DIV align="left">
<A name="151"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Enforcement of Judgments</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC is a corporation incorporated under the laws of Canada. Because a substantial portion of MFC&#146;s
assets are located outside the United States and most of its directors and officers are not
residents of the United States, any judgment obtained in the United States against MFC or certain
of its officers and directors, including a judgment with respect to payments on the MFC
Subordinated Guarantee, may not be collectible within the United States.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the MFC Subordinated Guarantee, MFC agrees that any legal action or proceeding against
it arising out of or in connection with the MFC Subordinated Guarantee may be brought in any United
States federal or Massachusetts state court located in the City of Boston, Commonwealth of
Massachusetts (a &#147;Massachusetts Court&#148;), and irrevocably submits to the non-exclusive jurisdiction
of such courts in connection with such action or proceeding.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">MFC has been informed by its Canadian counsel, Torys LLP, that the laws of the Province of Ontario
and the federal laws of Canada applicable therein permit an action to be brought in a court of
competent jurisdiction in that province on any final judgment in personam of any Massachusetts
Court, against MFC, which judgment is subsisting and unsatisfied for a fixed sum of money with
respect to the enforcement of the MFC Subordinated Guarantee and that is not impeachable as void or
voidable under the internal laws of the Commonwealth of Massachusetts if:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the court rendering such judgment had jurisdiction over the judgment debtor, as
recognized by the courts of Ontario (submission by MFC in the MFC Subordinated Guarantee
to the non-exclusive jurisdiction of a Massachusetts Court, will be sufficient for this
purpose);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR><TD>                                                       </TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such judgment was not obtained by fraud or in a manner contrary to natural
justice and the enforcement
thereof would not be inconsistent with public policy, as such term is understood under
the laws of Ontario and the federal laws of Canada applicable therein or contrary to any
order made by the Attorney General of Canada under the Foreign Extraterritorial Measures
Act (Canada) or by the Competition Tribunal under the Competition Act (Canada);</TD>
</TR>
<TR><TD>                                                        </TD></TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the enforcement of such judgment does not constitute, directly or indirectly,
the enforcement of foreign revenue or penal laws in the Province of Ontario; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iv)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action to enforce such judgment is commenced within the applicable limitation
period.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Enforcement of a judgment by a court in the Province of Ontario, as described above, may only be
given in Canadian dollars.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the opinion of Torys LLP, there are currently no reasons under the present laws of the Province
of Ontario for avoiding recognition of said judgments of Massachusetts Courts on the MFC
Subordinated Guarantee based upon public policy. However, it may be difficult for holders of
Contracts to effect service within the United States upon MFC&#146;s directors and officers and the
experts named in this prospectus who are not residents of the United States or to enforce against
them, both in and outside of the United States, judgments of courts of the United States predicated
upon civil liability under United States federal securities laws. MFC has designated John Hancock
USA as its authorized agent upon whom process may be served in any legal action or proceeding
against MFC arising out of or in connection with the applicable MFC Subordinated Guarantee. Based
on the opinion of Torys LLP, MFC
believes that a monetary judgment of a United States court
predicated solely upon the civil liability provisions of United States federal
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->30<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">securities laws
would likely be enforceable in Canada if the United States court in which the judgment was obtained
had a basis for jurisdiction in the matter that was recognized by a Canadian court for such
purposes. We cannot assure you that this will be the case since the case law in Canada in respect
of this matter is not entirely clear. It is less certain that an action could be brought in Canada
in the first instance on the basis of liability predicated solely upon such laws.
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->31<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="152"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">VII. Federal Tax Matters
</DIV>

<DIV align="left">
<A name="153"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Introduction</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any discussion of the federal income tax treatment of the Contracts contained in this prospectus is
not exhaustive, does not purport to cover all situations, is not intended as tax advice and is not
intended for and cannot be used for the purpose of avoiding penalties. The federal income tax
treatment of the Contracts is unclear in certain circumstances, and you should consult a qualified
and independent tax advisor with regard to the application of law to your individual circumstances.
Bear in mind that the tax-related discussions herein may have been written to support the promotion
or marketing of a transaction or other matter that is relevant to you for tax purposes. The
following discussion is based on the Code, IRS regulations, and interpretations existing on the
date of this prospectus. These authorities, however, are subject to change by Congress, the IRS,
and judicial decisions. The prospectus does not address state or local tax consequences associated
with the purchase of the Contracts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>We make no guarantee regarding any tax treatment, federal, state or local, of any Contract or of
any transaction involving a Contract.</B>
</DIV>

<DIV align="left">
<A name="154"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Our Tax Status</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We are taxed as a life insurance company under the Code. The assets in the CPI MVA Separate Account
are owned by us, and the income derived from such assets is includible in our income for federal
income tax purposes.
</DIV>

<DIV align="left">
<A name="155"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Taxation of Annuities in General</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Tax Deferral During Accumulation Period</B>. Under existing provisions of the Code, except as described
below, any increase in Account Value is generally not taxable to you as the Contract Owner or to
the Annuitant until received, either in the form of Annuity Payments as contemplated by the
Contracts, or in some other form of distribution. However, this rule applies only if the
Contract
Owner is an individual or, in some cases, a trust or other entity treated as an agent for a natural
person.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As a general rule, deferred annuity contracts held by &#147;non-natural persons,&#148; such as a corporation,
trust or other similar entity, as opposed to a natural person, are not treated as annuity contracts
for federal income tax purposes. The income on such contracts (as defined in the tax law) is taxed
as ordinary income that is received or accrued by the owner during the taxable year. There are
several exceptions to this general rule for non-natural contract owners. First, annuity contracts
will generally be treated as held by a natural person if the nominal owner is a trust or other
entity which holds the contract as an agent for a natural person. However, this exception will not
apply in the case of any employer which is the nominal owner of an annuity contract under a
nonqualified deferred compensation arrangement for its employees.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Other exceptions to the general rule for non-natural contract owners will apply with respect to:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>annuity contracts acquired by an estate of a decedent by reason of the death of the
decedent;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>annuity contracts issued in connection with certain qualified retirement plans;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>annuity contracts purchased by employers upon the termination of certain qualified
retirement plans;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>certain annuity contracts used in connection with structured settlement agreements;
and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>annuity contracts purchased with a single premium when the annuity starting date is
no later than a year from purchase of the annuity and substantially equal periodic
payments are made, not less frequently than annually, during the annuity period.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition to the foregoing, if the contract&#146;s maturity date occurs, or is scheduled to occur, at
a time when the annuitant is at an advanced age, such as over age 95, it is possible that the owner
will be taxable currently on the annual increase in the account value.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The remainder of this discussion assumes that the Contract will constitute an annuity for federal
tax purposes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Taxation of Partial and Total Withdrawals. </B>In the case of a partial withdrawal, amounts received
generally are includible in income to the extent the Owner&#146;s Account Value before the withdrawal
exceeds his or her &#147;investment in the contract.&#148; In the case of a total withdrawal, amounts
received are includible in income to the extent they exceed the &#147;investment in the contract.&#148; For
these purposes the &#147;investment in the contract&#148; at any time equals the total of the Purchase
Payments made under the Contract (to the extent such payments were neither deductible when made nor
excludable from income as, for example, in the case of certain employer contributions to qualified
contracts) less any amounts previously received from the Contract which were not included in
income. If, however, the Contract was issued pursuant to a tax-deferred exchange under Section&nbsp;1035
of the Code, the &#147;investment in the </DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->32<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">contract&#148; at any time equals the amount brought over in the
exchange as investment in the
contract less any amounts previously received from the Contract whish
were not included in income.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Other than in the case of Qualified Contracts (which generally cannot be assigned or pledged), any
assignment or pledge (or agreement to assign or pledge) any portion of the Account Value is treated
as a withdrawal of such amount or portion. The investment in the Contract is increased by the
amount includible in income with respect to such assignment or pledge, though it is not affected by
any other aspect of the assignment or pledge (including its release). If you transfer your interest
in a Contract without adequate consideration to a person other than your spouse (or a former spouse
incident to divorce), you will be taxed on the difference between your Account Value and the
investment in the Contract at the time of transfer. In such case, the transferee&#146;s investment in
the Contract will be increased by the amount included in the transferor&#146;s income.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There is some uncertainty regarding the treatment of the Market Value Adjustment for purposes of
determining the amount includible in income as a result of any partial withdrawal, assignment or
pledge, or transfer without adequate consideration. The IRS has regulatory authority to address
this uncertainty. However, as of the date of this prospectus, the IRS has not issued any final
regulations addressing these determinations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Taxation of Annuity Payments. </B>Normally, the portion of each Annuity Payment taxable as ordinary
income is equal to the excess of the payment over the exclusion amount. The exclusion amount is the
amount determined by multiplying (1)&nbsp;the payment by (2)&nbsp;the ratio of the investment in the
Contract, adjusted for any period certain or refund feature, to the total expected value of Annuity
Payments for the term of the Contract (determined under Treasury Department regulations). A
simplified method of determining the taxable portion of Annuity Payments applies to Contracts
issued in connection with certain Qualified Plans other than IRAs.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Once the total amount of the investment in the Contract has been excluded using this ratio, further
Annuity Payments will be fully taxable. If Annuity Payments cease because of the death of the
Annuitant and before the total amount of the investment in the Contract is recovered, the
unrecovered amount generally will be allowed as a deduction to the Annuitant in his or her last
taxable year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There may be special income tax issues present in situations where the Owner and the Annuitant are
not the same person or are not married. You should consult a tax advisor in those situations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Effective January&nbsp;1, 2011, Section&nbsp;72(a)(2) of the Code permits partial annuitization of an annuity
contract and specifies that the tax cost basis, or investment in the contract, be allocated pro
rata between the portion of the contract being annuitized and the portion of the contract remaining
deferred. Currently, we do not support partial annuitization. Accordingly, any portion of your
Contract that you withdraw to be annuitized will be reported to the IRS as a taxable distribution
unless you transfer it into another contract (issued by John Hancock or by another company) in a
partial exchange conforming to the rules of Section&nbsp;1035 of the Code and Rev. Proc. 2008-24. Any
such withdrawal, whether carried out as a tax-deferred partial exchange or as a taxable withdrawal,
will be subject to Market Value Adjustment and withdrawal charges.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Taxation of Death Benefit Proceeds. </B>Amounts may be distributed from a Contract because of the
death of an Owner or, if the Owner is not a natural person, the death of the Annuitant. Prior to
the Maturity Date, such death benefit proceeds are includible in income as follows:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if distributed in a lump sum, they are taxed in the same manner as a full withdrawal,
as described above; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if distributed under an Annuity Option, they are taxed in the same manner as Annuity
Payments; as described above.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>After the Maturity Date, where a guaranteed period exists under an Annuity Option and the Annuitant
dies before the end of that period, payments made to the Beneficiary for the remainder of that
period are includible in income as follows:</TD>
</TR>

</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if received in a lump sum, they are includible in income to the extent that they
exceed the unrecovered investment in the contract at that time;  or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if distributed in accordance with an existing period certain Annuity Option, they are
fully excludible from income until the remaining investment in the contract is deemed to
be recovered, and all Annuity Payments thereafter are fully includible in income.</TD>
</TR>

</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Penalty Tax on Premature Distributions. </B>Where a Contract has not been issued in connection with a
Qualified Plan, there generally is a 10% penalty tax on the taxable amount of any payment from the
Contract. This penalty is not applicable if the payment is:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>received on or after the date on which the Owner reaches age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>attributable to the Owner becoming disabled (as defined in the tax law);</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->33<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>made on or after the death of the Owner or, if the Owner is not an individual, on or
after the death of the primary Annuitant (as defined in the tax law);</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>made as a series of substantially equal periodic payments (not less frequently than
annually) for the life (or life expectancy) of the owner or the joint lives (or joint
life expectancies) of the owner and a &#147;designated beneficiary&#148; (as defined in the tax
law); or</TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>made under a contract purchased with a single premium when the maturity date is no
later than a year from purchase of the contract and substantially equal periodic
payments are made, not less frequently than annually, during the annuity period.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Aggregation of Contracts. </B>In certain circumstances, the IRS may determine the amount of an annuity
payment or a withdrawal from a contract that is includible in income by combining some or all of
the annuity contracts owned by an individual which are not issued in connection with a Qualified
Plan. For example, if you purchase a Contract offered by this prospectus and also purchase at
approximately the same time an immediate annuity, the IRS may treat the two contracts as one
contract. Similarly, if a person transfers part of his interest in one annuity contract to purchase
another annuity contract, the IRS may in some instances treat the two contracts as one contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition, if you purchase two or more deferred annuity contracts from the same insurance company
(or its affiliates) during any calendar year, all such contracts will be treated as one contract
for purposes of determining whether any payment not received as an annuity (including withdrawals
prior to the maturity date) is includible in income. Thus, if during a calendar year you buy two or
more of the Contracts offered by this prospectus (which might be done, for example, in order to
invest amounts in different Terms), all of such Contracts would be treated as one Contract in
determining whether withdrawals from any of such Contracts are includible in income.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The effects of such aggregation are not always clear and depend on the circumstances. However,
aggregation could affect the amount of a withdrawal that is taxable and the amount that might be
subject to the 10% penalty tax described above.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Exchanges of Annuity Contracts. </B>We may issue the Contract in exchange for all or part of another
annuity contract that you own. Such an exchange will be tax free under Code Section&nbsp;1035 if certain
requirements are satisfied. If you exchange all of another annuity contract and the exchange is tax
free, your investment in the Contract immediately after the exchange will generally be the same as
that of the annuity contract exchanged, increased by any additional Purchase Payment made as part
of the exchange. Your Account Value immediately after the exchange may exceed your investment in
the Contract. That excess may be includable in income should amounts subsequently be withdrawn or
distributed from the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you exchange part of an existing contract for the Contract, and within 12&nbsp;months of the exchange
you receive a payment (e.g., you make a withdrawal) from either contract, the exchange may not be
treated as a tax free exchange. Rather, the exchange may be treated as if you had made a partial
withdrawal from the existing contract and then purchased the Contract. In these circumstances, some
or all of the amount exchanged into the Contract could be includible in your income and subject to
a 10% penalty tax.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You should consult your tax advisor in connection with any exchange pursuant to Code Section&nbsp;1035
for the Contract, particularly if you plan to make a withdrawal from either contract within 12
months after the exchange.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Loss of Interest Deduction Where Contracts are Held by or for the Benefit of Certain Non-Natural
Persons. </B>In the case of contracts issued after June&nbsp;8, 1997 to a non-natural taxpayer (such as a
corporation or a trust), or held for the benefit of such an entity, a portion of otherwise
deductible interest may not be deductible by the entity, regardless of whether the interest relates
to debt used to purchase or carry the contract. However, this interest deduction disallowance does
not affect contracts where the income on such contracts is treated as ordinary income that is
received or accrued by the owner during the taxable year. Entities that are considering purchasing
the Contract, or entities that will be beneficiaries under a Contract, should consult a tax
advisor.
</DIV>

<DIV align="left">
<A name="156"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Qualified Retirement Plans</B>
</DIV>

<DIV align="left">
<A name="157"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>In General</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Contracts are also designed for use in connection with certain types of qualified retirement
plans which receive favorable treatment under the Code. Numerous special tax rules apply to
participants in such Qualified Plans and to Contracts used in connection with such Qualified Plans.
In this prospectus we provide only general information about the use of the Contract with the
various types of Qualified Plans. Persons intending to use the Contract in connection with a
Qualified Plan should seek competent advice.
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->34<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The tax rules applicable to Qualified Plans vary according to the type of plan and the terms and
conditions of the plan itself. For example, for both withdrawals and annuity payments under certain
Qualified Contracts, there may be no &#147;investment in the contract&#148; and the total amount received may
be taxable. Both the amount of the contribution that may be made, and the tax deduction or
exclusion that the owner may claim for such contribution, are limited under Qualified
Plans. If you are considering purchasing a Contract for use in connection with a qualified
retirement plan, you should consider, in evaluating the suitability of the Contract, that the
Contract allows only a single Purchase Payment in an amount of at least $25,000. If this Contract
is used in connection with a Qualified Plan, the Owner and Annuitant must be the same individual.
If a co-Annuitant is named, all distributions made while the Annuitant is alive must be made to the
Annuitant. Also, if a co-Annuitant is named who is not the Annuitant&#146;s spouse, the Annuity Options
which are available may be limited, depending on the difference in ages between the Annuitant and
co-Annuitant. Furthermore, the length of any Term may be limited in some circumstances to satisfy
certain minimum distribution requirements under the Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Additionally, for Contracts issued in connection with Qualified Plans subject to the Employee
Retirement Income Security Act, the spouse or ex-spouse of the Owner will have rights in the
Contract. In such a case, the Owner may need the consent of the spouse or ex-spouse to a change
Annuity Options or make a withdrawal from the Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition, special rules apply to the time at which distributions must commence and the form in
which the distributions must be paid. For example, failure to comply with minimum distribution
requirements applicable to Qualified Plans will result in the imposition of an excise tax. This
excise tax generally equals 50% of the amount by which a minimum required distribution exceeds the
actual distribution from the Qualified Plan. In the case of Individual Retirement Accounts (&#147;IRAs&#148;)
(other than Roth IRAs), distributions of minimum amounts (as specified in the tax law) must
generally commence by April 1 of the calendar year following the calendar year in which the owner
attains age 70. In the case of certain other Qualified Plans, distributions of such minimum amounts
generally must commence by the later of this date or April 1 of the calendar year following the
calendar year in which the employee retires.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There is also a 10% penalty tax on the taxable amount of any payment from certain Qualified
Contracts. (The amount of the penalty tax is 25% of the taxable amount of any payment received from
a &#147;SIMPLE retirement account&#148; during the 2-year period beginning on the date the individual first
participated in any qualified salary reduction agreement (as defined in the tax law) maintained by
the individual&#146;s employer.) There are exceptions to this penalty tax which vary depending on the
type of Qualified Plan. In the case of an IRA, including a &#147;SIMPLE IRA,&#148; exceptions provide that
the penalty tax does not apply to a payment (a)&nbsp;received on or after the date on which the owner
reaches age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>, (b)&nbsp;received on or after the owner&#146;s death or because of the owner&#146;s disability
(as defined in the tax law), or (c)&nbsp;made as a series of substantially equal periodic payments (not
less frequently than annually) for the life (or life expectancy) of the owner or for the joint
lives (or joint life expectancies) of the owner and designated beneficiary (as defined in the tax
law). These exceptions, as well as certain others not described herein, generally apply to taxable
distributions from other Qualified Plans (although, in the case of plans qualified under sections
401 and 403, exception &#147;c&#148; above for substantially equal periodic payments applies only if the
owner has separated from service). In addition, the penalty tax does not apply to certain
distributions from IRAs taken after December&nbsp;31, 1997 which are used for qualified first time home
purchases or for higher education expenses. Special conditions must be met to qualify for these two
exceptions to the penalty tax. In addition, the penalty tax does not apply to certain distributions
from IRAs that are used for first time home purchases or for higher education expenses, or for
distributions made to certain eligible individuals called to active duty after September&nbsp;11, 2001.
Special conditions must be met to qualify for these three exceptions to the penalty tax. If you
wish to take a distribution from an IRA for these purposes, you should consult your tax advisor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">When issued in connection with a Qualified Plan, a Contract will be amended as generally necessary
to conform to the requirements of the plan. We will not amend a Contract, however, to permit
amounts to be held for both Roth and non-Roth accounts in the plan. The rights of any Owners,
Annuitants, and Beneficiaries to any benefits under Qualified Plans may be subject to the terms
and conditions of the plans themselves, regardless of the terms and conditions of the Contract. In
addition, we will not be bound by terms and conditions of Qualified Plans to the extent such terms
and conditions contradict the Contract, unless we consent.
</DIV>

<DIV align="left">
<A name="158"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Qualified Plan Types</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Following are brief descriptions of various types of Qualified Plans in connection with which we
may issue a Contract.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Individual Retirement Annuities. </B>Section&nbsp;408 of the Code permits eligible individuals to contribute
to an individual retirement program known as an IRA. IRAs are subject to limits on the amounts that
may be contributed and deducted, the persons who may be eligible and on the time when distributions
may commence. Also, distributions from certain qualified plans may be &#147;rolled over&#148; on a
tax-deferred basis into an IRA. The Contract may not be used in connection with an &#147;Education IRA&#148;
under Section&nbsp;530 of the Code.
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->35<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Simplified Employee Pensions (SEP-IRAs). </B>Section&nbsp;408(k) of the Code allows employers to establish
simplified employee pension plans for their employees, using the employees&#146; IRAs for such purposes,
if certain criteria are met. Under these plans the employer may, within specified limits, make
deductible contributions on behalf of the employees to IRAs. Employers intending to use the
Contract in connection with such plans should seek competent advice.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>SIMPLE IRAs. </B>Section&nbsp;408(p) of the Code permits certain small employers to establish &#147;SIMPLE
retirement accounts,&#148; including SIMPLE IRAs, for their employees. Under SIMPLE IRAs, certain
deductible contributions are made by both employees and employers. SIMPLE IRAs are subject to
various requirements, including limits on the amounts that may be contributed, the persons who may
be eligible, and the time when distributions may commence.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Roth IRAs. </B>Section&nbsp;408A of the Code permits eligible individuals to contribute to a type of IRA
known as a &#147;Roth IRA.&#148; Roth IRAs are generally subject to the same rules as non-Roth IRAs, but
differ in certain respects.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Among the differences are that contributions to a Roth IRA are not deductible and &#147;qualified
distributions&#148; from a Roth IRA are excluded from income. A qualified distribution is a distribution
that satisfies two requirements. First, the distribution must be made in a taxable year that is at
least five years after the first taxable year for which a contribution to any Roth IRA established
for the owner was made. Second, the distribution must be:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>made after the owner attains age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>made after the owner&#146;s death;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>attributable to the owner being disabled; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a qualified first-time homebuyer distribution within the meaning of Section
72(t)(2)(F) of the Code.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition, distributions from Roth IRAs need not commence when the owner attains age 70<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>. A Roth
IRA may accept a &#147;qualified rollover contribution&#148; from a non-Roth IRA and from an &#147;eligible
retirement plan&#148; that satisfies certain requirements specified in section 408A(e)(1)(B) of the
Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Corporate and Self-Employed (&#147;H.R. 10&#148; and &#147;Keogh&#148;) Pension and Profit-Sharing Plans. </B>Sections
401(a) and 403(a) of the Code permit corporate employers to establish various types of tax-favored
retirement plans for employees. The Self-Employed Individuals&#146; Tax Retirement Act of 1962, as
amended, commonly referred to as &#147;H.R. 10&#148; or &#147;Keogh,&#148; permits self-employed individuals also to
establish such tax-favored retirement plans for themselves and their employees. Such retirement
plans may permit the purchase of the Contract in order to provide benefits under the plans.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Tax-Sheltered Annuities. </B>Section&nbsp;403(b) of the Code permits public school employees and employees
of certain types of charitable, educational and scientific organizations specified in Section
501(c)(3) of the Code to have their employers purchase annuity contracts for them and, subject to
certain limitations, to exclude the amount of purchase payments from gross income for tax purposes.
These annuity contracts are commonly referred to as &#147;tax-sheltered annuities.&#148; Purchasers of the
Contracts for such purposes should seek competent advice as to eligibility, limitations on
permissible amounts of Purchase Payments and other tax consequences associated with the Contracts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Section&nbsp;403(b) policies contain restrictions on withdrawals of (i)&nbsp;contributions made pursuant to a
salary reduction agreement in years beginning after December&nbsp;31, 1988, (ii)&nbsp;earnings on those
contributions, and (iii)&nbsp;earnings in such years on amounts held as of the last year beginning
before January&nbsp;1, 1989. These amounts can be paid only if the employee has reached age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>, had a
severance from employment, died, become disabled, or in the case of hardship. Amounts permitted to
be distributed in the event of hardship are limited to actual contributions; earnings thereon
cannot be distributed on account of hardship. Amounts subject to the withdrawal restrictions
applicable to Section&nbsp;403(b)(7) custodial accounts may be subject to more stringent restrictions.
(These limitations on withdrawals do not apply to the extent we are directed to transfer some or
all of the Account Value to the issuer of another tax-sheltered annuity or into a Section&nbsp;403(b)(7)
custodial account.)
</DIV>

<DIV align="left">
<A name="159"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Direct Rollover Rules</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of Contracts used in connection with a pension, profit-sharing, or annuity plan
qualified under Sections 401(a) or 403(a) of the Code, or in the case of a Section 403(b) tax
sheltered annuity, any &#147;eligible rollover distribution&#148; from the contract will be subject to direct
rollover and mandatory withholding requirements. An eligible rollover distribution generally is any
taxable distribution from a qualified pension plan under Section 401(a) of the Code, qualified
annuity plan under Section 403(a) of the Code, or Section 403(b) tax sheltered annuity or custodial
account, excluding certain amounts (such as minimum distributions required under Section&nbsp;401(a)(9)
of the Code, distributions which are part of a &#147;series of substantially equal periodic payments&#148;
made for life or a specified period of 10&nbsp;years or more, and hardship distributions).
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->36<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Under these requirements, withholding at a rate of 20% will be imposed on any eligible rollover
distribution. In addition, the participant in these qualified retirement plans cannot elect out of
withholding with respect to an eligible rollover distribution. However, this 20% withholding will
not apply if, instead of receiving the eligible rollover distribution, the participant elects to
have amounts directly transferred to certain qualified retirement plans (such as to an IRA). Before
we make an eligible rollover distribution, a notice will be provided explaining generally the
direct rollover and mandatory withholding requirements and how to avoid the 20% withholding by
electing a direct rollover.
</DIV>

<DIV align="left">
<A name="160"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>Federal Income Tax Withholding</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will withhold and remit to the U.S. government a part of the taxable portion of each
distribution made under a Contract unless (i)&nbsp;the distribution is not an eligible rollover
distribution and (ii)&nbsp;the distributee notifies us at or before the time of the distribution that he
or she elects not to have any amounts withheld. In certain circumstances, we may be required to
withhold tax. Except in the case of eligible rollover distributions, the withholding rates
applicable to the taxable portion of periodic annuity payments are the same as the withholding
rates generally applicable to payments of wages. Except in the case of eligible rollover
distributions, the withholding rate applicable to the taxable portion of non-periodic payments
(including withdrawals prior to the maturity date and rollovers from non-Roth IRAs to Roth IRAs) is
10%. As described above, the withholding rate applicable to eligible rollover distributions is 20%.
</DIV>








<P align="center" style="font-size: 10pt"><!-- Folio -->37<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="161"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">VIII. General Matters
</DIV>

<DIV align="left">
<A name="162"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Confirmation Statements</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will send you confirmation statements for certain transactions in your account. You should
carefully review these statements to verify their accuracy and should immediately report any
mistake to our Annuities Service Center. If you fail to notify our Annuities Service Center of any
mistake within 60&nbsp;days of the mailing of the confirmation statement, you will be deemed to have
ratified the transaction.
</DIV>

<DIV align="left">
<A name="163"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Legal Proceedings</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There are no material pending legal proceedings, other than ordinary routine litigation, to which
John Hancock USA or any of our subsidiaries is a party or to which any of our or their property is
subject. To the best of our knowledge, no such proceedings are contemplated by any governmental
authority or any other party.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For a description of legal proceedings to which MFC is a party, see &#147;Legal Proceedings&#148; in MFC&#146;s
Annual Information Form within MFC&#146;s Annual Report on Form 40-F/A for the year ended December&nbsp;31,
2010, as filed on March&nbsp;25, 2011 and &#147;Legal Proceedings Update&#148; in MFC&#146;s First Quarter Report to
Shareholders, as filed on Form 6-K on May&nbsp;13, 2011, each of which is incorporated by reference in
this prospectus and in the registration statement of which this prospectus forms a part.
</DIV>

<DIV align="left">
<A name="164"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Legal Opinions</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The validity of the Contract Value Interests under deferred annuity Contracts and MFC Subordinated
Guarantee offered in this prospectus will be passed upon for us by Arnold R. Bergman, Esq., Vice
President and Annuities Chief Counsel, John Hancock USA. Certain matters regarding Canadian law
with respect to the MFC Subordinated Guarantee will be passed upon for MFC by Torys LLP, Toronto,
Canada. On the date of this prospectus, the partners and associates of Torys LLP own an aggregate
of approximately 22,000 MFC common shares.
</DIV>

<DIV align="left">
<A name="165"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Experts</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The consolidated financial statements of MFC as at December&nbsp;31, 2010 and 2009, and for the years
then ended, included in MFC&#146;s Annual Report on Form 40-F for the year ended December&nbsp;31, 2010,
filed with the SEC on March&nbsp;18, 2011, and the amended consolidated financial statements of MFC as
at December&nbsp;31, 2009 and 2008, and for the years then ended, included in MFC&#146;s Annual Report on
Form 40-F, filed with the SEC on March&nbsp;19, 2010, which are incorporated by reference in this
prospectus and in the registration statement of which this prospectus forms a part, have been
audited by Ernst &#038; Young LLP, Toronto, Canada, an independent registered public accounting firm, as
set forth in their reports thereon, included and incorporated herein and therein by reference. Such
consolidated financial statements are incorporated herein by reference in reliance upon such
reports given on the authority of such firm as experts in accounting and auditing.
</DIV>

<DIV align="left">
<A name="166"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Notices and Reports to Contract Owners</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">At least once each Contract Year, we will send you a statement showing the Account Value of the
Contract as of the date of the statement. The statement will also show Purchase Payments and any
other information required by any applicable law or regulation.
</DIV>

<DIV align="left">
<A name="167"></A>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Contract Owner Inquiries</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You should direct all inquiries to our Annuities Service Center at 164 Corporate Drive, Portsmouth,
New Hampshire 03801.
</DIV>








<P align="center" style="font-size: 10pt"><!-- Folio -->38<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="168"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Appendix&nbsp;A: How Interest is Credited
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Declared Interest Rate is declared by us and will be shown on the Contract specifications
page. At each Contract Anniversary, we will determine the Indexed Crediting Rate applicable for the
following Contract Year based on the year-over-year change in the CPI-U as determined three months
prior to the Contract Anniversary and adjusted by a Guaranteed Margin. The Indexed Crediting Rate
will never fall below the Floor Rate or be greater than the Rate Cap as demonstrated in examples B
and C below. The Indexed Crediting Rate will be applied on a daily basis, which, if compounded
daily for one year, would equal the applicable Indexed Crediting Rate determined for that year. The
Guaranteed Margin will be shown on the specifications page, remains constant for the selected Term,
and <B>could be a negative value</B>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We will reference the CPI-U as published three months previous to determining the Indexed Crediting
Rate. The CPI-U is available approximately mid-month every month and calculated based upon the
previous month&#146;s values.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The following examples assume that the current date is April&nbsp;10, 2010. To set the Indexed Crediting
Rate as of April&nbsp;10, 2010, we would look to the CPI-U that was available on February&nbsp;19, 2010,
reflecting January&nbsp;2010 values. This may be referred to as a &#147;3&nbsp;month look-back,&#148; (April to
January). If today is instead April&nbsp;20, 2010 and we are setting rates, we would still look to the
CPI-U that was available on February&nbsp;19, 2010, rather than referencing the CPI-U available on April
18, 2010. Therefore, any day in April would be using the CPI-U from January that was released in
February.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Indexed Crediting Rate Formula</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The following formula represents that at the beginning of each Contract Anniversary within any
selected Term, the Indexed Crediting Rate (<I>R</I><SUB style="FONT-size: 85%; vertical-align: text-bottom">t</SUB>) for each year of the Term (<I>t</I>) would be
the greater of the Indexed Crediting Rate as determined using the CPI-U plus the Guaranteed Margin
(<I>M</I>), or the Floor Rate, and the lesser of the Indexed Crediting Rate or the Rate Cap.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756614.gif" alt="(TEXT MATTER)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 9%; margin-top: 6pt"><I>R</I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>t</I></SUB> may not be less than the Floor Rate nor greater than the Rate Cap.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Where:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="left" valign="top">R<SUB style="FONT-size: 85%; vertical-align: text-bottom">t</SUB> = Indexed Crediting Rate applicable for the following year</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="left" valign="top">CPI<SUB style="FONT-size: 85%; vertical-align: text-bottom">t</SUB> = the CPI-U value from 3&nbsp;months prior to the rate
determination date.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="left" valign="top">CPI<SUB style="FONT-size: 85%; vertical-align: text-bottom">t-1</SUB> = the CPI-U value 1&nbsp;year prior to CPI<SUB style="FONT-size: 85%; vertical-align: text-bottom">t</SUB></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">M = the Guaranteed Margin</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Example A Determining the Indexed Crediting Rate</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the CPI-U value three months prior to the rate determination date is 200, the prior year&#146;s CPI-U
value is 195, and the Guaranteed Margin is 0.50%, then the Indexed Crediting Rate before the Floor
Rate and Rate Cap is applied would be:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756615.gif" alt="(TEXT MATTER)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3.06% is greater than the Floor Rate, and less than the Rate Cap, so the Indexed Crediting Rate
for the Contract Year is <B>3.06%</B>.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Example B Impact of Rate Floor on Indexed Crediting Rate</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the CPI-U value three months prior to the rate determination date is 190, the prior year&#146;s CPI-U
value is 200, the Rate Cap is 8%, and the Guaranteed Margin is 0.50%, then the Indexed Crediting
Rate before the Rate Floor and Rate Cap are applied would be:
</DIV>





<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756617.gif" alt="(TEXT MATTER)">
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->A-1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Because -4.50% is less than the 0% Rate Floor, the Indexed Crediting Rate for the Contract Year is
<B>0%</B>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Example C Impact of Rate Cap on Indexed Crediting Rate</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the CPI-U value three months prior to the rate determination date is 220, the prior year&#146;s CPI-U
value is 200, the Rate Cap is 8%, and the Guaranteed Margin is 0.50%, then the Indexed Crediting
Rate before the Rate Floor and Rate Cap are applied would be:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756618.gif" alt="(TEXT MATTER)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Because 11.03% is greater than the 8% Rate Cap, the Indexed Crediting Rate for the Contract Year is
<B>8%</B>
</DIV>









<P align="center" style="font-size: 10pt"><!-- Folio -->A-2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="169"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Appendix&nbsp;B: Examples of Market Value Adjustment Calculations
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Example 1: Request for Total Withdrawal with Negative MVA</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Contract issue date:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9/15/2010</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Premium</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term Selected</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5 year</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Guaranteed Margin in effect for Current Term</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.43</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal occurs at the end of year 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Account Value at time of Withdrawal</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">106,812</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">The Guaranteed Margin on a new 3-yr CPI-U MVA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.71</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Adjustment factor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.25</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal Charge</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">7.00</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="15" style="border-bottom: 1px solid #000000">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Guaranteed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Beginning</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Margin in</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Interest</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Gross</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Net</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">of Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">CPI- U</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Effect for</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Indexed</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Earned</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Account</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Current</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Crediting</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Over The</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Value</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Change</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Term</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Rate</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">MVA</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Charge</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,512</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">106,812</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">(1,618</TD>
    <TD nowrap valign="top">)</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7,231</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">97,963</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 1</B>: We first determine the portion of the gross withdrawal request that is subject to a Market Value Adjustment and withdrawal charges. Since a total withdrawal of Account
Value was requested, the Free Withdrawal Amount of $3,512 is subtracted from the total amount of the Account Value of $106,812. The Free Withdrawal Amount is equal to the
prior 12&nbsp;months of interest earned. The Gross Withdrawal Amount subject to Market Value Adjustment and withdrawal charges in this case is $103,300.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 2</B>: We next determine the amount of the Market Value Adjustment. In this example, the Guaranteed Margin
we assume to be in effect for the Contract (0.43%) is lower than the Guaranteed Margin we assume to be
offering for the remaining duration of the Term (0.71% for a new 3&nbsp;year Term). The resulting Market Value
Adjustment factor of 0.98433 would reduce the amount payable.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">See below for MVA factor formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756619.gif" alt="(FORMULA)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>issue</I></SUB> is the Guaranteed Margin in effect for current Term
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> is the Guaranteed Margin offered on a Term equal to the number of months remaining in
the current Term, as of the date the withdrawal request is processed. For purposes of this calculation, months
remaining will be rounded up to the next nearest whole month
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">n is the number of whole months remaining in the current Term, rounded up to nearest whole month.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">k is the adjustment factor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We determine the amount of the Market Value Adjustment by multiplying the Gross Withdrawal Amount that is
subject to a Market Value Adjustment ($103,300) by the Market Value Adjustment factor of 0.98433, which
produces a result of $101,682. The amount of Market Value Adjustment is the difference between $101,682 and
$103,300, or a negative $1,618.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 3</B>: We next determine the amount of withdrawal charge. To do this, we multiply the Gross Withdrawal
Amount that is subject to a withdrawal charge of $103,300 by the 7% withdrawal charge to produce a withdrawal
charge of $7,231.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 4</B>: Next apply the Market Value Adjustment and subtract the withdrawal charge from the Gross Withdrawal
Amount. This results in a net amount payable of $97,963 ($106,812-
$1,618 - $7,231), assuming that no amount
is withheld for taxes. The Contract is then terminated.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->B-1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Example 2: Request for Total Withdrawal with Positive MVA</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Contract issue date:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9/15/2010</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Premium</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term Selected</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5 year</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Guaranteed Margin in effect for Current Term</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.43</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal occurs at the end of year 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Account Value at time of Withdrawal</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">106,812</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">The Guaranteed Margin on a new 3-yr CPI-U MVA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.10</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Adjustment factor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">0.25</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal Charge</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">7.00</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="15" style="border-bottom: 1px solid #000000">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Guaranteed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Beginning</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Margin in</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Interest</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Gross</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Net</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">of Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">CPI- U</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Effect for</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Indexed</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Earned</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Account</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Current</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Crediting</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Over The</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Value</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Change</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Term</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Rate</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">MVA</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Charge</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,512</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">106,812</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">247</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7,231</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">99,828</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 1</B>: We first determine the portion of the gross withdrawal request that is subject to a Market Value Adjustment and withdrawal charges. Since a total withdrawal of
Account Value was requested, the Free Withdrawal Amount of $3,512 is subtracted from the total amount of the Account Value of $106,812. The Free Withdrawal Amount is equal to
the prior 12&nbsp;months of interest earned. The Gross Withdrawal Amount subject to Market Value Adjustment and withdrawal charges in this case is $103,300.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 2</B>: We next determine the amount of the Market Value Adjustment. In this example, the Guaranteed Margin
we assume to be in effect for the Contract (0.43%) is higher than the Guaranteed Margin we assume to be
offering for the remaining duration of the Term (0.1% for a new 3&nbsp;year Term). The resulting Market Value
Adjustment factor of 1.00239 increases the amount payable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See below for MVA factor formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756620.gif" alt="(FORMULA)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>issue</I></SUB> is the Guaranteed Margin in effect for current Term
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> is the Guaranteed Margin offered on a Term equal to the number of months remaining in
the current Term, as of the date the withdrawal request is processed. For purposes of this calculation, months
remaining will be rounded up to the next nearest whole month
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">n is the number of whole months remaining in the current Term, rounded up to nearest whole month.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">k is the adjustment factor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We determine the amount of the Market Value Adjustment by multiplying the Gross Withdrawal Amount that is
subject to a Market Value Adjustment ($103,300) by the Market Value Adjustment factor of 1.00239, which
produces a result of $103,547. The amount of Market Value Adjustment is the difference between $103,547 and
$103,300, or a positive $247.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 3</B>: We next determine the amount of withdrawal charge. To do this, we multiply the Gross Withdrawal
Amount that is subject to a withdrawal charge of $103,300 by the 7% withdrawal charge to produce a withdrawal
charge of $7,231.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 4</B>: Next apply the Market Value Adjustment and subtract the withdrawal charge from the Gross Withdrawal
Amount. This results in a net amount payable of $99,828
($106,812&#043; $247 - $7,231), assuming that no amount is
withheld for taxes. The Contract is then terminated.
</DIV>









<P align="center" style="font-size: 10pt"><!-- Folio -->B-2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Example 3: Request for Gross Partial Withdrawal with Inflation all years</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Contract issue date:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9/15/2010</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Premium</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term Selected</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5 year</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Guaranteed Margin in effect for Current Term</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.43</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Gross </B>Withdrawal occurs at the end of year 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">The Guaranteed Margin on a new 3-yr CPI-U MVA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.71</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Adjustment factor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.25</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal Charge</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">7.00</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="15" style="border-bottom: 1px solid #000000">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Guaranteed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Beginning</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Margin in</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Interest</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Gross</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Net</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">of Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">CPI- U</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Effect for</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Indexed</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Earned</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Account</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Current</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Crediting</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Over The</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Value</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Change</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Term</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Rate</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">MVA</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Charge</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,512</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">25,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">(337</TD>
    <TD nowrap valign="top">)</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1,504</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23,159</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">81,812</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.99</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.42</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,612</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">85,424</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.08</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.51</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2,140</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">87,565</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.71</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4,125</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">91,689</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 1</B>: We first determine the portion of the partial withdrawal request that is subject to a Market Value Adjustment and withdrawal charges. For a &#145;gross&#146; partial withdrawal request, the Free Withdrawal Amount of $3,512 is
subtracted from the total amount of the request $25,000. The Free Withdrawal Amount is equal to the prior 12&nbsp;months of interest earned. The Gross Withdrawal Amount subject to Market Value Adjustment and withdrawal charges in
this case is $21,488.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 2</B>: We next determine the amount of the Market Value Adjustment. In this example, the Guaranteed Margin
we assume to be in effect for the Contract (0.43%) is lower than the Guaranteed Margin we assume to be
offering for the remaining duration of the Term (0.71% for a new 3&nbsp;year Term). The resulting Market Value
Adjustment factor of 0.98433 would reduce the amount payable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See below for MVA factor formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756621.gif" alt="(FORMULA)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>issue</I></SUB> is the Guaranteed Margin in effect for current Term
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> is the Guaranteed Margin offered on a Term equal to the number of months remaining in
the current Term, as of the date the withdrawal request is processed. For purposes of this calculation, months
remaining will be rounded up to the next nearest whole month
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">n is the number of whole months remaining in the current Term, rounded up to nearest whole month.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">k is the adjustment factor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We determine the amount of the Market Value Adjustment by multiplying the Gross Withdrawal Amount that is
subject to a Market Value Adjustment ($21,488) by the Market Value Adjustment factor of 0.98433, which
produces a result of $21,151. The amount of Market Value Adjustment is the difference between $21,151 and
$21,488, or a negative $337.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 3</B>: We next determine the amount of withdrawal charge. To do this, we multiply the Gross Withdrawal
Amount that is subject to a withdrawal charge of $21,488 by the 7% withdrawal charge to produce a withdrawal
charge of $1,504.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 4</B>: Next apply the Market Value Adjustment and subtract the withdrawal charge from the Gross Withdrawal
Amount. This results in a net amount payable of $23,159 ($25,000 -
$337 - $1,504), assuming that no amount is
withheld for taxes. The remaining Account Value is $81,812 ($25,000 was deducted) and the Contract remains in
force.
</DIV>









<P align="center" style="font-size: 10pt"><!-- Folio -->B-3<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Example 4: Request for Gross Partial Withdrawal with Inflation and Deflation</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Contract issue date:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9/15/2010</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Premium</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term Selected</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5 year</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Guaranteed Margin in effect for Current Term</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.43</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Gross </B>Withdrawal occurs at the end of year 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">The Guaranteed Margin on a new 3-yr CPI-U MVA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.71</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Adjustment factor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.25</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal Charge</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">7.00</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="15" style="border-bottom: 1px solid #000000">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Guaranteed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Beginning</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Margin in</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Interest</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Gross</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Net</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">of Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">CPI- U</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Effect for</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Indexed</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Earned</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Account</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Current</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Crediting</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Over The</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Value</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Change</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Term</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Rate</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">MVA</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Charge</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">'Year)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-2.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">25,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">(392</TD>
    <TD nowrap valign="top">)</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1,750</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">22,858</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">78,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.99</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.42</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,457</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">81,757</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-0.24</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.19</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">155</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">81,913</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.71</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,858</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">85,771</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 1</B>: We first determine the portion of the partial withdrawal request that is subject to a Market Value Adjustment and withdrawal charges. For a &#145;gross&#146; partial withdrawal
request, the Free Withdrawal Amount of $0 is subtracted from the total amount of the request $25,000. The Free Withdrawal Amount is equal to the prior 12&nbsp;months of interest
earned, and in this case there was no interest earned, because the 0% floor was reached. The Gross Withdrawal Amount subject to Market Value Adjustment and withdrawal charges in
this case is $25,000.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 2</B>: We next determine the amount of the Market Value Adjustment. In this example, the Guaranteed Margin
we assume to be in effect for the Contract (0.43%) is lower than the Guaranteed Margin we assume to be
offering for the remaining duration of the Term (0.71% for a new 3&nbsp;year Term). The resulting Market Value
Adjustment factor of 0.98433 would reduce the amount payable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See below for MVA factor formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756622.gif" alt="(FORMULA)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>issue</I></SUB> is the Guaranteed Margin in effect for current Term
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> is the Guaranteed Margin offered on a Term equal to the number of months remaining in
the current Term, as of the date the withdrawal request is processed. For purposes of this calculation, months
remaining will be rounded up to the next nearest whole month
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">n is the number of whole months remaining in the current Term, rounded up to nearest whole month.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">k is the adjustment factor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We determine the amount of the Market Value Adjustment by multiplying the Gross Withdrawal Amount that is
subject to a Market Value Adjustment ($25,000) by the Market Value Adjustment factor of 0.98433, which
produces a result of $24,608. The amount of Market Value Adjustment is the difference between $24,608 and
$25,000, or a negative $392.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 3</B>: We next determine the amount of withdrawal charge. To do this, we multiply the Gross Withdrawal
Amount that is subject to a withdrawal charge of $25,000 by the 7% withdrawal charge to produce a withdrawal
charge of $1,750.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 4</B>: Next apply the Market Value Adjustment and subtract the withdrawal charge from the Gross Withdrawal
Amount. This results in a net amount payable of $22,858 ($25,000 -
$392 - $1,750), assuming that no amount is
withheld for taxes. The remaining Account Value is $78,300 ($25,000 was deducted) and the Contract remains in
force.
</DIV>








<P align="center" style="font-size: 10pt"><!-- Folio -->B-4<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Example 5: Request for Net Partial Withdrawal</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Contract issue date:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9/15/2010</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Premium</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term Selected</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5 year</TD>
    <TD>&nbsp;</TD>

</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Guaranteed Margin in effect for Current Term</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.43</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Net </B>Withdrawal occurs at the end of year 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">The Guaranteed Margin on a new 3-yr CPI-U MVA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.71</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Adjustment factor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.25</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal Charge</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">7.00</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="15" style="border-bottom: 1px solid #000000">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Guaranteed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Beginning</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Margin in</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Interest</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Gross</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Net</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">of Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">CPI- U</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Effect for</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Indexed</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Earned</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Account</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Current</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Crediting</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Over The</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Value</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Change</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Term</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Rate</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">MVA</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Charge</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,512</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">27,013</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">(368</TD>
    <TD nowrap valign="top">)</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1,645</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">25,000</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">79,799</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.99</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.42</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,523</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">83,322</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.08</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.51</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2,088</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">85,410</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.71</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4,023</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">89,433</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 1</B>: We will calculate a Gross Withdrawal Amount that is large enough to cover any applicable Market Value Adjustment and withdrawal charge so that the requested net amount is received.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="6%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="center" valign="top"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net Withdrawal Amount &#043; Free Amount * ((MVA factor &#150; 1) &#150; Withdrawal charge %)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Gross Withdrawal Amount&nbsp;&nbsp; =
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(1 &#043; (MVA factor &#150; 1) &#150; Withdrawal Charge %)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">In this example,
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="center" valign="top"><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
25,000 &#043; 3,512 * ((0.9843 &#150; 1) &#150; 0.07)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Gross Withdrawal Amount =
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(1 &#043; (0.9843 &#150; 1) &#150; 0.07)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="white-space: nowrap"> = $27,013</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 2</B>: We then determine the portion of the partial withdrawal request that is subject to a Market Value Adjustment and withdrawal charges. We subtract from the Gross Withdrawal Amount calculated above ($27,013) the
Free Withdrawal Amount of $3,512. The Free Withdrawal Amount is equal to the prior 12&nbsp;months of interest earned. The Gross Withdrawal Amount subject to Market Value Adjustment and withdrawal charges in this case is
$23,501.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 3</B>: We next determine the amount of the Market Value Adjustment. In this example, the Guaranteed Margin
we assume to be in effect for the Contract (0.43%) is lower than the Guaranteed Margin we assume to be
offering for the remaining duration of the Term (0.71% for a new 3&nbsp;year Term). The resulting Market Value
Adjustment factor of 0.98433 would reduce the amount payable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See below for MVA factor formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756623.gif" alt="(FORMULA)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>issue</I></SUB> is the Guaranteed Margin in effect for current Term
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> is the Guaranteed Margin offered on a Term equal to the number of months remaining in
the current Term, as of the date the withdrawal request is processed. For purposes of this calculation, months
remaining will be rounded up to the next nearest whole month
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">n is the number of whole months remaining in the current Term, rounded up to nearest whole month.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">k is the adjustment factor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We determine the amount of the Market Value Adjustment by multiplying the Gross Withdrawal Amount that is
subject to a Market Value Adjustment ($23,501) by the Market Value Adjustment factor of 0.98433, which
produces a result of $23,133. The amount of Market Value Adjustment is the difference between $23,133 and
$23,501, or a negative $368.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 4</B>: We next determine the amount of withdrawal charge. To do this, we multiply the Gross Withdrawal
Amount that is subject to a withdrawal charge of $23,501 by the 7% withdrawal charge to produce a withdrawal
charge of $1,645.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 5</B>: Next apply the Market Value Adjustment and subtract the withdrawal charge from the Gross Withdrawal
Amount. This results in a net amount payable of $25,000 ($27,013 -
$368 - $1,645), assuming that no amount is
withheld for taxes. The remaining Account Value is $79,799 ($27,013 was deducted) and the Contract remains in
force.
</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->B-5<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Example 6: Request for Gross Partial Withdrawal with Cap</B>
</DIV>



<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="64%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Contract issue date:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9/15/2010</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">Cap</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.0</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Premium</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">Floor</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">8.0</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Term Selected</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD  nowrap align="right">5 year</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Guaranteed Margin in effect for Current Term</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.43</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px"><B>Gross </B>Withdrawal occurs at the end of year 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">25,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">The Guaranteed Margin on a new 3-yr CPI-U MVA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.71</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Adjustment factor</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.25</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Withdrawal Charge</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">7.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="15" style="border-bottom: 1px solid #000000">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Guaranteed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Beginning</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Margin in</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Interest</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Gross</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Net</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">of Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">CPI- U</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Effect for</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Indexed</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Earned</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Account</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Current</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Crediting</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Over The</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Withdrawal</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">(End Of</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Value</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Change</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Term</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Rate</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">MVA</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Charge</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Year)</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2010</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.30</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2011</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103,300</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8,264</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">25,000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">(262</TD>
    <TD nowrap valign="top">)</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1,172</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23,566</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2012</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">86,564</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.99</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.42</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3,826</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2013</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">90,390</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7.84</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.00</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7,231</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2014</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">97,621</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.71</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4,598</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9/15/2015</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">102,219</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 1</B>: We first determine the portion of the partial withdrawal request that is subject to a Market Value Adjustment and withdrawal charges. For a &#145;gross&#146; partial withdrawal request, the Free
Withdrawal Amount of $8,264 is subtracted from the total amount of the request $25,000. The Free Withdrawal Amount is equal to the prior 12&nbsp;months of interest earned, and in this case the
interest earned is 8% because the 8% cap was reached. The Gross Withdrawal Amount subject to Market Value Adjustment and withdrawal charges in this case is $16,736.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 2</B>: We next determine the amount of the Market Value Adjustment. In this example, the Guaranteed Margin
we assume to be in effect for the Contract (0.43%) is lower than the Guaranteed Margin we assume to be
offering for the remaining duration of the Term (0.71% for a new 3&nbsp;year Term). The resulting Market Value
Adjustment factor of 0.98433 would reduce the amount payable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See below for MVA factor formula:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="b87566a1b8756624.gif" alt="(FORMULA)">
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom"><I>issue</I></SUB> is the Guaranteed Margin in effect for current Term
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>M </I><SUB style="FONT-size: 85%; vertical-align: text-bottom">withdrawal</SUB> is the Guaranteed Margin offered on a Term equal to the number of months remaining in
the current Term, as of the date the withdrawal request is processed. For purposes of this calculation, months
remaining will be rounded up to the next nearest whole month
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">n is the number of whole months remaining in the current Term, rounded up to nearest whole month.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">k is the adjustment factor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We determine the amount of the Market Value Adjustment by multiplying the Gross Withdrawal Amount that is
subject to a Market Value Adjustment ($16,736) by the Market Value Adjustment factor of 0.98433, which
produces a result of $16,474. The amount of Market Value Adjustment is the difference between $16,474 and
$16,736, or a negative $262.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 3</B>: We next determine the amount of withdrawal charge. To do this, we multiply the Gross Withdrawal
Amount that is subject to a withdrawal charge of $16,736 by the 7% withdrawal charge to produce a withdrawal
charge of $1,172.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Step 4</B>: Next apply the Market Value Adjustment and subtract the withdrawal charge from the Gross Withdrawal
Amount. This results in a net amount payable of $23,566 ($25,000 -
$262 - $1,172), assuming that no amount is
withheld for taxes. The remaining Account Value is $86,564 ($25,000 was deducted) and the Contract remains in
force.
</DIV>











<P align="center" style="font-size: 10pt"><!-- Folio -->B-6<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="170"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Appendix&nbsp;C: Withdrawal Charge Schedule
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>APPLICABLE TO ACCOUNT VALUE DURING THE INITIAL TERM:</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="39" style="border-bottom: 1px solid #000000">CONTRACT/CERTIFICATE YEAR AT TIME OF WITHDRAWAL</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">TERM</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">1</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">2</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">3</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">4</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">5</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">6</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">7</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">8</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">9</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">10</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">2 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">3 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">4 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">5 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">6 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">7 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">8 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">10 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>APPLICABLE TO ACCOUNT VALUE DURING ANY SUBSEQUENT TERM:</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="20%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="39">NUMBER OF COMPLETE YEARS SINCE THE COMMENCEMENT OF THE SUBSEQUENT TERM</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="39" style="border-bottom: 1px solid #000000">AT THE TIME OF WITHDRAWAL</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">TERM</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">0</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">1</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">2</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">3</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">4</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">5</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">6</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">7</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">8</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">9</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">2 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">3 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">4 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">5 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">6 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">7 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">8 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">9 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">10 Year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->C-1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left">
<A name="171"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Appendix&nbsp;D: Historical rates for CPI and S&#038;P
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Year over Year change in CPI-U and S&#038;P 500 Indices since 1950</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>Using January values of each year</I>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>S&#038;P 500</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>S&#038;P 500</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Index</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>CPI Index</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Index</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>CPI Index</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year over</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year over</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year over</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>CPI</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year over Year</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>S&#038;P 500</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>CPI</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>S&#038;P 500</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Year</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Month</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Index</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>% Change</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Index</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>% Change</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Month</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Index</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>% Change</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Index</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>% Change</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1950</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.50</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.09</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">17.05</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">27.04</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1981</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">87.00</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.39</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">129.55</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-7.06</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1951</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">25.40</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.33</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">21.66</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.45</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1982</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">94.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.71</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">120.40</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">20.68</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1952</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.50</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.38</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.14</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">9.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1983</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">97.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.19</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">145.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">12.46</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1953</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.13</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.38</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-1.14</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1984</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">101.90</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.53</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">163.41</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">9.93</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1954</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.90</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-0.74</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.08</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">40.45</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1985</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">105.50</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.89</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">179.63</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">17.90</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1955</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.70</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.37</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">36.63</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">19.63</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1986</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">109.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.46</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">211.78</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">29.42</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1956</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">26.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.99</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">43.82</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.05</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1987</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">111.20</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.05</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">274.08</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-6.21</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1957</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">27.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.62</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">44.72</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-6.75</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1988</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">115.70</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.67</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">257.07</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">15.72</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1958</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">28.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">41.70</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">32.90</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1989</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">121.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.20</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">297.47</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">10.63</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1959</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">29.00</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.03</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">55.42</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.34</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1990</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">127.40</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.65</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">329.08</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.51</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1960</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">29.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.71</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">55.61</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.10</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1991</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">134.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.60</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">343.93</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">18.86</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1961</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">29.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.67</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">61.78</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.43</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1992</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">138.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.26</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">408.79</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">7.34</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1962</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">30.00</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.33</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">68.84</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-3.83</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1993</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">142.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.52</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">438.78</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">9.76</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1963</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">30.40</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.64</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">66.20</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">16.37</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1994</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">146.20</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.80</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">481.61</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-2.32</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1964</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">30.90</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">77.04</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">13.66</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1995</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">150.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.73</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">470.42</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">35.20</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1965</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">31.20</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.92</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">87.56</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6.08</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1996</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">154.40</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.04</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">636.02</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.61</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1966</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">31.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.46</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">92.88</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-6.75</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1997</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">159.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.57</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">786.16</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24.69</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1967</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">32.90</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.65</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">86.61</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6.50</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1998</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">161.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.67</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">980.28</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">30.54</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1968</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">34.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.40</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">92.24</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.68</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/1999</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">164.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.74</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1279.64</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.97</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1969</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">35.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6.18</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103.01</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-17.46</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2000</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">168.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.73</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1394.46</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-2.04</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1970</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">37.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.29</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">85.02</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">12.77</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2001</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">175.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.14</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1366.01</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-17.26</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1971</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">39.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.27</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">95.88</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.41</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2002</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">177.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.60</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1130.20</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-24.29</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1972</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">41.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.65</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">103.94</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.63</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2003</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">181.70</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.93</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">855.70</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">32.19</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1973</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">42.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">9.39</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">116.03</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-16.77</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2004</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">185.20</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1131.13</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.43</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1974</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">46.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.80</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">96.57</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-20.29</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2005</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">190.70</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">3.99</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1181.27</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">8.36</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1975</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">52.10</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6.72</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">76.98</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">31.02</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2006</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">198.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.08</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1280.08</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">12.36</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1976</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">55.60</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5.22</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">100.86</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.16</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2007</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">202.42</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1438.24</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-4.15</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1977</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">58.50</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">6.84</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">102.03</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-12.53</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2008</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">211.08</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">0.03</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1378.55</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD nowrap align="right" valign="top">-40.09</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1978</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">62.50</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">9.28</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">89.25</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.97</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2009</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">211.14</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">2.63</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">825.88</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">30.03</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1979</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">68.30</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">13.91</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">99.93</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">14.24</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2010</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">216.69</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1.63</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1073.87</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">19.76</TD>
    <TD nowrap valign="top">%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">1/31/1980</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">77.80</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">11.83</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">114.16</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">13.48</TD>
    <TD nowrap valign="top">%</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1/31/2011</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">220.22</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">1286.12</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>The US Consumer Price Index &#151; All Urban Consumers (CPI-U) &#151; is compiled monthly by the U.S. Bureau of Labor Statistics</B>
</DIV>








<P align="center" style="font-size: 10pt"><!-- Folio -->D-1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="172"></A>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Appendix&nbsp;E: State Premium Taxes
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Premium taxes vary according to the state and are subject to change. In many jurisdictions
there is no tax at all. For current information, a tax advisor should be consulted.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="76%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="7" style="border-bottom: 0px solid #000000"><B>TAX RATE</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>QUALIFIED</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>NONQUALIFIED</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>STATE</B><SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>CONTRACTS</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>CONTRACTS</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 1px">
    <TD colspan="9" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">CALIFORNIA </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.50</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">2.35</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">MAINE<SUP style="FONT-size: 85%; vertical-align: text-top">2</SUP> </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">2.00</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">NEVADA </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">3.50</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">PUERTO RICO </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">1.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">1.00</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">SOUTH DAKOTA<SUP style="FONT-size: 85%; vertical-align: text-top">2</SUP> </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">1.25</TD>
    <TD nowrap>%<SUP style="FONT-size: 85%; vertical-align: text-top">3</SUP></TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">TEXAS<SUP style="FONT-size: 85%; vertical-align: text-top">4</SUP> </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.04</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.04</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">WEST VIRGINIA </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">1.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">1.00</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">WYOMING </DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0.00</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">1.00</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">1</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Based on the state of residence at the time the tax is assessed.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">2</SUP></TD>
    <TD>&nbsp;</TD>
    <TD> Premium tax paid upon receipt of Purchase Payment (no tax at annuitization if tax paid
on Purchase Payment at issue).</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">3</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>0.80% on Purchase Payments in excess of $500,000.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left"><SUP style="FONT-size: 85%; vertical-align: text-top">4</SUP></TD>
    <TD>&nbsp;</TD>
    <TD>Referred to as a &#147;maintenance&#148; tax.</TD>
</TR>

</TABLE>




<P align="center" style="font-size: 10pt"><!-- Folio -->E-1<!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>b87566a1b8756629.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756629.gif
M1TE&.#EAG0`T`.8``):3DHN)B*VJJ?/R\?;V]<'`P'UZ>9V;FN_M[%52475R
M<KV[N<[+R&5B8D5#0TQ)29&.CBTI*<C&QJFFI>+AX`L("=73TGAU=,"]O%E5
M5+BVM.?EX^7DY-_>W;6RL&UJ:;"NK8F&A#XZ.4E%1,3"P:">G"8B(A42$V%>
M7=74U8!]?%).3>KIZ*NHIL/`OK2QKH."@EY;6C8R,G%M;&MH9X6"@9&-B=#.
MS>'?W^GHYJ.@GC`M+8.`?FAD8SDU-<O)R4$]/::EI=+0SMW<VMK9V1P:&M#0
MT"DF):6BH-S;V;JXMYB6E>SKZAD6%HN(AMO8UIR8EW1P;B`='::DH^/BXK:T
MM-_=W.SLZ^CGY<;%Q=C6U<[,RGMX=EM85]?5TZ*@H$M(1Q`-#45!/\;$PK:S
MLM#-S&1@7SPX-Y.0CK.QL"PH)S,O+_O[^_3T\_CX]_GX^)F7F/KZ^1(/$/3S
M\O'P\!L7%_W]_8>$@RDG*._O[UE76$(_/I./C",@(`<%!O___R'Y!```````
M+`````"=`#0```?_@'^"@X2%AH>(B8J+C(H"6XV1DI.4E9:7BDHT*8@X`$T2
MF**CI(0I8$^EEQY^`8=&#B<%AQ:0JK>XID4CBE4?`[F$$32&`'BRABQ11T[!
MSJIP?C(XABD??A//@A%^+8(<4W5^R(5C%29CVNJ86#L!)PXK-#T.#D5^&HMN
M!B,K&Y5N'KSSD>!(&#]^B!%"4$.*B23K*)&@X4T;"0>"2``(P%%,A1*+F/2H
M,*-"/DI<'A#:8L+/B#F$Z%P[T2&B)`LKPNPPJ4T%QD)IZJQ8]`.%G!!.P&"I
M!"3&("\._,B9-6C#API^#-B,A,-!A0LJBKAX=L6'F4(4I*RAEHB`##\\_T!4
M6#"IS80)?E0,6H%0[Z`V9Q`FV-J(108Y9#S($*`M31@AA"B,J'!#$9L,?A),
M"(-D4H\3"/U46(/A`L(];`B9]G.$<",??NZT"#/V61(I-0BY":Q#$8(]".68
M@"RIBQPH%LX8*&,`J^C>@^Y@/0'"M2(61T1?.#%%VYLC*Y@,RI/`3Y\<BE2$
M7O%CDA(_C+-4:/.'34MIA'Z$OF,]$9/L"!5QDC,=9-``<8($4`%/B5B@!D(]
M<$#)#AD0\(<8(@B"A'.N"/+##@@!@5Y_AQB`T#!>:-.!#`,*D@)6S2B"V0E*
M5#*''-0$$081?R0!H!][#(("0F%41J(A("#DP_^1L*VQB(FQ68)$!'_0`087
M@D2!4`4.A%$C&<Z1<:0A6_2!T!`DTH!0;HE0T80?75QR`)4!`"$(!O?X$=X>
M-&`A!4([O#%F(2#Z`0&)2R"4`1V*M'0""9=88,(4>'PAR`BA6?!'!F)P@Q!5
M@PJB`$)'`&.=!0?Y`>HAB?K1@"@'H2`(#J$!01]FH;T:JB`L_.F'!R0^@!`,
MBD2#$%N7'/3/'U&)1H4@N/IA`K*A!H"02OVAX9P%0]C@K0T@I/:'>DIZ6]$?
M0GB;RAQ*V!!*(6RH@!4Q>"$TU!]8B!":K()LL($&.=`A0+A_Q+'!#2D2X"],
MA.3@[P:"_F$'"_Y:.,C_``\C,(BUXR"!`0T&H&D3$_J>*`Z1%7Q@10)RA!9:
M!1K;D.<*+?A:!X^#N*&E!1_(@<3+C/T!@,MT;:!F!4!4`-H>3!!0L@\>/#V(
M!2@XEQ>Z*SA7!'%P_&B"%7\(X)P4/QZ!LSHY#(E0%YB*!@`"H(4A`FBB/=!R
M&'_\<,*#")D@+$*01B>'"G&,ZW("#$/I1P@=T"#.#B",D9T<8V`!AIFA-5N'
M(%0T&T!*0:0!FA1DE-<%&6:TW$H/?OR`P7W2JJ"$<ZOF@@`)-JRANE.XZGI$
M'Q"TT'(3$W1PD`D$^+#"-7Z<\8,7"(W`Z!]OU&`"FW\D&=H!G.?I1Q3-^I'%
M_Q\EV(L`#3*T6@$<"R`DA2`-B-9#X7\H\6<?U7%!))$ST$%"`%2`#4)D,`8"
M0``K(J#`,S90'KJ)1@CZD09$!G""#_SA35>+2A@F((8]4``,;B/`J"J@J?J4
MA'N#8%UP^K"#"+PE.#N@6P;^0($U^*$(`PB`%*P@C@K<@0-\N\`?N("5(-TI
M52#Y@YHR\#=B"8(-,0C-$:B`@Q`@Y`2<",831A`&&0!`"\[IP1_X$J4_]*`(
M-T!#]-Q@#CT)P`\DX`%"G"(O/X"`!6V@0Q36\`)"J,E]3&!#"8`0F@@@P`58
MJ0"/5'@!$IR`"ZO!4OG\X``FW."*-?H#"^Y3!`MAX?\$?2`#:"J@A2=&JWE)
MJT`=5$"?8!QP!'3Y@P`K`"R$-`$R?*B`$ZAPD")`XAYAF$$8EN"!@T@!`56X
MAQB$MH8BK,%B@O@C0@`PB!>>X!\00(@K-B2M`=2A"VD(#0O^L"4)#*!9*$@-
M&:3`13]0,R`5F(`$#N(7%J#@`;#S0P2V`)%!Q$`-0AP%$>`@@PB$P&+:6IN%
MHH@')82@`CS(@PIKD)H`20$%<8A*$QB333_`0`)1.$$%(L"1`/#@;WZHPZ$$
M@4C16/`/'86#`/+D`Q0D(`E1],,,LQ`<$#R@4`F0P!=.8``KM.0.13F!#?XP
M3YU*X``^R(`30',"*-PA,R7_)%\7*J`K3(#@+5RPQ1\<%)I8YN`,89""&%H0
M!S+(H0(C8,M!^C`#`K0`(5KYPQ=:AH<U/(`$:5B!]]P7@W<)`DH/$$_]6B*'
M-?"!;B-@P@$.<@*($.%D:X``#AZPH#"80`""&E(8FG"$%J3F"EV(&XN8<)\H
MN($.L-E!"0?0!3]`013A+,)M"3&#T(A!7()XPHC^L($+0&%Z?W`!#7`F`!I$
MH9]"HP$/"K$`&G1!#32@P;((,87L0O</1*!!-OXPA1'HP`U_.$!V@T9<'I1@
MN"^@B`('P8,,')00!-@"#4A@JAKP``H6PP!6G"((!#``FI6`C0DTAM_[5$!D
M-F$#_WIW)8H_IH$4+``1"DSEQ]!LCL(@;@0%`G,"(X@"!$`(`P@B1@@OI,H/
MF0PQB2Q0@!K;V,1,*``'2*`%3F"!#D/S@P(P088P5*`[APB?#%HIXXCD80HP
M@($!''`RE\'#A@\J0A$<$`$?8,ZC>:B$`.H0!FH>`@.A"0-[F_P,!$0@#'"6
MPQDN$.4ZV[D`=O[``_8`9SB_+,H%8/`BQ!8&,1V"!:H#$IL7G0CF65D&#`"N
M(:CPIX`>X@NA*4)[&,WI0K0-"!)`@@B*N-V8M*0+$CK$#7Z$I46$>1)OL("D
M.UT**GA*`18J0`!6(`(=(#B]0%+L(<IS100EH@NURX0"ZO^`PES\(`-9E#$(
M?!4%:"J@"<`:Q!2D(FA#1!`AG4&$&<P<@94V(@-]"$$Z##$##(CB`'48WU8Z
M,,Y&>,`Y7!!T`-1@L0S[P=V)\)4?L'5F"I6RW!+HXR!8`'!"G',%'-:-#Z)`
M:T*(30J[940;_;!,08@P%4/\GB)J$)H3#-<0=&O"'R*P!M#DA@,T$"D*D/L'
M`)T`#")`CPKJ<%8_A*$.?)!"9ZHPF"P<P0QU`(`3ZG#14@XB"S+XPQ@>4(<Z
M)/$/5)!!)A,`@!\T@.D\L-`1QJ*$J'?`!S20`@@R4'4Q@J%E"FD$!JKF!RGP
M(`T'V,,_2'`$'T2\$#6PVI`3H0'_"C$F`B<H@0K"@(`#^$$--C2S(*80@0Q,
M(`H1^$<4"0""Z]TE#"&`*48*4/<`+$$.8?`!22SNAS]\P`1W.=NFADR')@``
M!67FK#>42K[W,6`<`-"2"B8@I@6(H`MEF`0;G+"'"/2A#Q%P`*.BV&Q#@#$T
M!%:$`YP8@<%8P`\;X(L)(A`!R4,K-Q#(_!_,)(@55&<!<L`2!$:OJC_4"R%Q
M)U_K:5`!&E`+IA5``@50`1U0!P16!]/%>T&`$;^G%R;R`$M1"@30;6$P`BQ6
M"!Q`;`EQ@8BP?=O@"M_'0$<P:X.0`1:4?O^`$.W7'2YP`GP@>G]`>H(P`4WP
M,!,F"#+(_P*I$P;0(0@W4&85`&FM(`AU``9SP'L"P(`GD`^7(5)^@0LFDFR#
M4#(>%0D>N')P,%;@9RT,@`@F"%/JIX)C%`I%=EN>A0,R:'\$>`AI""U40@CQ
MXP=3L`%UH!!UR$M+U0`,&`'/,@@T$`;"I@H)\!.&T`9M$P8=T@CU0$TDI84;
M4`5UL`.`5@@90$T"T`090&SM!P;5D0$^``;P$(.M]P=#T$5+L`3KAH.M1P0U
M)@*\0`B8)@-A]H<"<`$5<%LGD`"8QH!A$`JL6`!Z\(:XD`!.5`AM@"O#-`FP
MH`=_8`":T@$K("@D0`\.8&*$P`,`%P0CH`!?X$03X``9T`8@$((/$J`71M!5
M/Q`#]6!N?X`#KS)_:@`&LB>*ND(%%[`##A`%]`$']9``0[8!9O`L+7`/.[`$
MP9``EB8(=O`#)^,#EE)QI4!Z4A@JF#%>=K`!=%<!-D`_$$D*,_!A;/8`87`&
C#P`@30`!O]:1HI`"T=9D5*`$)74`$I!J*EF3-GF38Q((`#L_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>b87566a1b8756610.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756610.gif
M1TE&.#EA(P$I`.8``*VKJM32T>?EXY:4DJ6BH:FFI9&.C<C'QVQH9_+R\6UJ
M:>[M[!H7%W5R<F!<6T5#1%).3.+AX<'`P`@&!UY:6IZ;FM#.S=C6U55244Y*
M2NKIZ'UZ>KBVM<;%Q+2RL8%]>][=W,3"P=O9V(B%A.;EY#XZ.G!N;,"^O=S:
MV9B5E+"NK,[-S&9B8<O)R(2"@HJ(B'AU=(.`?J.@G[^]O-/1T$A%1<+`O^CG
MYH*`@-G7UN#>W=73T?7T](V*B34R,6AE9+JXM^/BX38P+B4B(>'@WSDU-<S*
MRK:UM#$N+BXJ*;*PKEA55"@E)+R[NNGHYV-@7\K(Q]'0SO;V]=?5U*NGI=W<
MV_#O[KZ\N^SKZH>%A>WLZT`]/+JXN)*/C\;#PO?W]K.QL'MX=Z&>G71Q<(N(
MA\[-RYN8EQ\<&X^,BDI(1[:SLU-03RLH)X^,C%M85P\-#4-`0,_+R/O[^_KZ
M^?GX^/W]_?CX]_3T\\W+RB0@'_/S\B(?'_7U]#PX-_KY^?___R'Y!```````
M+``````C`2D```?_@'\T!X0'.7^(B8J+C(V.CW].A0<M>I"7F)F:FYR=GI^@
MH:*C?SX.IPX]I*)7J`Y(+:NRL[2UMK>XBD*YHPX'O,#!PL/$F;N.1!(ZBU@A
M(,P23K2^Q=76U]BBQXPN$V\3/WR(*A@'&QN)5#46+%VSU-GQ\O/9VXHG,%9R
M.!-B?PD,U/R1\@;*GQUO@OP)P.:"+'CT(DJ<2,M>H@XD$,EAX.(/E0D9_Y1`
M\(<,`XTU%#S\1;&ERY?&,#&1\0?"FT04;F+8DL@!SU4080H=ZM(B(Q1;K/Q!
MPB81@@D:'J1Q>F8ET:M8Z1E=!,<&HB1)G$X0\""#TY-`669M),.%BUC$_]2X
M+;!VWM9$+@@DRK`GT9J;:Z8B6E+$:EU&#R"\6%$,R(L^$`['N_L'0,=$729(
M051DS9\-8?_(>4#!L.1$#]Q=0Q#Y]+6[`,8@FD-WP9M?7]YP^`-EPIT_%AAT
M,.TZ-3;6KE\WJO"F^;<EB+H\D8(&.J(1"NH@:/#IR@U&03.%@''(D05"%N@@
M6D!F@)U$*&`,5\0!SR?CB")\0*/4$11".RP2A`QZ_0%$#"@L(L-[3K6F"19A
M%*!>(R04L@`B=7!@PC.S=9%"?XC<H<HG"W3QP3*-2"%&#"`FHL<1'R"20P-E
M+.*!?8AL18,$//)(1"('=*%$'?<88(,<G:A1P_\$`2X2WB4*;*#%#P,T$L4$
M6/Z07QXBX,%$`G_8L(44?7B0B!5+3-@)?@6<D4%S,S0"!I83P)"('!3\$)(9
M"$2PQ8^(>,"=(LAI,@,26)R0A@:-P$$G%J+]$,,7&10(AP<%U*!(&!9\0L(6
M6?CP!HJ*1%""#3?X`!<B!FPQ!2(V(.%'$68B0H0):E(F3!TK,`F>6I@<,`&D
M("3$R`91"""`):6@@4@##OPQ!@9_?/!3'6XD>)]J'V1TPQ[6*2)'"40HRZ`5
M-9A`)")#Z(7!H"@@@"2A#F)2P@B(0(#.(E.,H*PT?YC!!"(7##$%"!,0$9RV
M!5SF"0%@.O%&C(LH0.W_'RYDP"P,-8B#R+1_//$$ADMHFZ,\._CJ)+"V`M`(
M#%4A\H8_BEA00@HA_5'%!"<@`L`;?#@`'1HQ<U`E*/@U^0<%FBYR@@\%M)C%
M'K\E\@9=2T3[61.,%*K(B(NDK.T'1F%@0@?S_K&&@V=T@<=8.P3TCP+?C3)$
MSXL,@0,B4[P19P<32*"(T'\4*@,5B^@J3,I*]\3R02\TLL<#B0RADB(C,("E
M"HBHH3+@*V01&0PL_!$$Y:'@I\@3)H#W#1M>))*'"5Q4H&T?9M3D#@=D-.)U
M3XV\<%-T$RQ"PAE88N!Q'B0ATL<3"TR0`QX,O.?`?*+04-HB`DR00B(3N(,$
M_QPMF#&?Z'\X8&<09B6.LLJ#/[Y#Y(Q,X-E7H2UR@0\3")3"6(@0E@06``$@
M,($$<E``HZJ0@W4E`@,/B*`$T_`JU*A&$6Q8U2)FL(<W7(@`$\A`!QSP!B68
MS@<IB,P7'D"'.D0!4(CX'2*TM@@$H.4/`YA`IQ9AA3"\03!O<%A9`@8#!'3$
M"\[20PLVHX@"2/")!F!$YLZ0,T1\A"XR<T$$)H`$`&2F`G]8@!`.A<`,_`8%
MY?F#1?@0AS:Z\8UPC.,;&90`*MCQCE0(@2(8]ZM$Y*"-5#"!&]-FOT0DP0>.
MJ$,?W!`P`/Y!@*+)P1QP6*41;*`'VTN$$Y3%20'<8/^2%EP$&B[8"!T@@21C
M&)Y(!,,'$"!I"3JP`P64X`#$Q;`U"W!C!MPH@$28X(8Y3.,B0)B1(**F?9[\
M@Q6V,(<HU*`%3*B"(O3024Z":1$+4,($AK`(;6+Q#T$,P03T^`<W>%`T4YCD
M`%P&@QCT8&1J7$03$$#/>MKSGOBTIT/^@(47^/.?+W!9(OBXLD2TQ04*J(%;
M7'#-/[!!,']@0.L<D:D_<&`"(D`$$"80`$7,B`=\>,,*1+"'**R)E$`P0=H<
MX8+(-."&88A9(L!0)0!PTPA`NR4B`K!0(2Q4<-%19194R0@Z,,`(#AW4'X;0
M/(V8($$FB)8;[`2*`DS@0IK_G``8PSB!`8B3)5Z8`%(3$0+NA'2D$_B.XH)!
MT/@Q8GZ-^,#`_D"'"12H$2<8V1;):88WJ.D/&`B0")@D@"3D+A$*<,4I6"#-
M4")B!3]@(B2Z()L"O(%!+T""(H*PADFV(2PIRVCAZC7#1NQ,(7\P06$>P01&
M+>%BX/S>3/<%`9(@H`^*4(-B3W'715SIKW]@0A;&\880Z&`"1]@I1@DE6,).
MP#YK!49;'?=6^BTB!U?]0PC.20(@($($3'0`WAXP(@@H]0\$$&@"=*@#)CSN
M$OC!PQHX"0"7[<"D<]AA`IYPS2$<S01*E0,,FD0`;D;A#=>48?H<D0%\_:$/
M(U(#_Z2T$)(#6*<`3?E#`9*`6M-I"1$_&-D3+K<)/JQ+!?#L+B+"<#\$:*T(
M$U4!'!01`_6R=P(*B6XNL&"&"6P`4FX-FW47,0`%Y*`(>&M`=AG`A!&D83>(
M2,`0;""&/J2-!!!-+1H(T#Y.&`<$FJ/3$*29AYL`K@094XL2SA``(*P!JW^H
M0.]"E`$OF.!HHP6/(Z;`AAR,X`E?T-D$AIN%"9@``3^85QUP@``=)`%OB%``
M]CI0`BL,H:.<.,,>*H"&#(!2R1=*``8*`$W4+H`!!)C"`1,1A(DB@@(#X/+)
MLH&%'=@:R-1=!!UPS8@<*`&&*M:9"B0@643P@0-7T%^+PO_4A(9NPC@+L+6T
M`75?1%B@``<`[@U4$(*_0H$'BDC`$;"79^,](@%*\((#)3R0)JB!0XJ(`@`8
M=2<-F@X`I-I$!%1P!)/](=A_F(,$U`#N1"2``T<HMA>6/8,FS(LR<HB3(F[@
M`8<K@@[2KF(OWEL7U55#P<D)QE;D$`('R!0X+*B`"2@@60\PX.5X)L63#N/Q
M8H`\Y+P8^0)<<,,YG&&'/AB4%+9@1P#`6>8<7TMB%M.8QY`6Y\"@S`!N**QY
M]7B2!5``**>1]*Q$@4<:!X8(>(1IJ`M#ZC>T*E9G,($5),!1;U"`QXAC]KK;
M/1%H3\3;H.PY/'R!!FI`P!L<X.RRC=_]\'?/.R+HX(,2>.$$2X"*(@SP!L[1
M'?&8/XWBC<V"-:"A#XA<A$+?T?7,FWXHF[^'#KL6Q<N?_O6H?\34&8$%.+A:
M$6[(M^%ASWNBW$4#)GA#.A,!!3?,^0\R0,(`C@"#9).^]]"'R5U"@(87R"#4
M!1B`21,A`ABX`0>-?7[TQS\1'5MCYN1/OS6$(.T=P/`:T98V!$JO_OKSH@(`
5%2@V5@#0-H3=_@`8@`(X@+<0"``[
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>b87566a1b8756611.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756611.gif
M1TE&.#EA.`$I`.8``#HW-K:SL:VKJAH7%LC'QJ6CHIR:F>7DX_/R\>KIZ>+A
MX)&/CM73T;BVM'9R<0@&!^?EXV5B845#0RTI*.[N[4U*2GY[>FUJ:<;$Q-#.
MSE524EU:6<S*R9F6E<K)R-G8V-/1T,'`P,"^O6AE9'!M;.#?WKRZN;*PKX2!
M@%E656!<6\_-S$I&1:FFI5!-3='0SZ^MK'AU=-?5U*"=G)22D8B&A6MH9[Z\
MN[VYML3#P_7U]-W<V][=W./BXO?W]MK8UL+"PHR*B7MX=^SJZH%^?8."@J*@
MGX^,C,G(Q\+`P/#O[MS:VH:$A(J(B"`='>?GYM74TZNIIS\]/,W,R\3`O>GH
MY^'@WR4B(;Z[N6-@7[JXMR\L+"DF)MC7UY.0D.SLZY>5E$1`/U-03YN8EY*/
MCX>$@DQ(1W-P;XN(AEM85PX+##0Q,",@'Q00$:NGI)>4D_W]_?O[^_KZ^?CX
M]_GX^/3T\_'P[_;V]<?$PO3S\L/"P<+!P8>"?_KY^4E'1____R'Y!```````
M+``````X`2D```?_@#T$@X-R?X>(B8J+C(V.?S*$!"^/E9:7F)F:FYR=GI^@
MH:!,82JF*G:BH#6G*FNJL+&RL[2UMJI%+;>A$[N^O\#!PKNYCCMUB70$&#Z*
M2)2SO</3U-76U,6+#0`##(@>+A@-5QF'%%P-!5)QLM+7[_#Q\IK9BCUDW8A^
M8(<C?JEF+!R*$*/=O(,($\*KI\A-OC\ZU)@XU$#B@0=:#A5H8PB6.X4@0XJ4
MQ3"10V]_0#R(@NC!@@8/H.5X`"+6QY$X<^JL5!+1241M"O[A\>!(AP<'#A%X
ML,?FSJ=0H?8\]/-0C#8=`H1YT.#-`PA*'X1P&I51A!0I!!S$@#8%A;(*_Z?^
MJ?JG3I0B1B1(H1#@`8]#-QZ4\PAWT0`2+5#*L](BR-?"".72192@S8P_/QX@
M.31##0*RD`\-T*60P>/0\B0_1"2G%*(M8P9N,(CZSVB0IL'67DAZ$1$U)Q(]
MD4`D40\V3P@X0<;IB1%&-RW%B;*!@*,I(4(`0?0D`HI4AS!$4)LHP(].MS'U
MR!ZBRJ([1$@L$7[!`?@_+\;#2=3@1J+<F<`10!H!./(">_O],40,%WR!R`LC
M/)>('AS40D$*C=C!WE^'G*`"2X?<T8$-3R@2PQR'3`4%>SUT*$!2BE@QAA%O
M<<+'`!5`ITD<-@@401F,8/#`D!C^(<($%'P0QO\'?W3!Q1TJ&("(#"YXDIXE
M<U0PY`,E)C*$$QDD($8#AX@`P`$';,%D%P/0H4(04XZ@"("8Q""G$$(I0H$:
M0P)PR!0`+$'!&E/\8<4`=9``Y"$EL&#+"&HT(L269/Y!0@Q]>*'"(1<0,40;
M0R""1J5_R"5,%CDN$MTC!3C!3A).6+&(&`HDHH0$0O0CYP:YUA#&(4J0`",G
M5U92`)R-.""%1ESL)X%0(XP`QQ'+^HH("87^=YHE)PR@Q!]QL!&<(B1`H8@&
M<OX1@P8^&."H%Z_4Y0"3M'001J2+@'"&(B\\T.*>FSE1P!]MD`=%%HF8&HP-
MJ2JRZ@GD*;*!!(=\L4;_<8F4<,4",B"BA1HX''*$$W_X4<0?3<1+0VQ6]E:)
M"UF<D&`B"*@AT!\<//`#!&I<]D<'3OS`!,4I:\2RMKHA<H.$BEP0[Q]A7*#(
M$`,P`<T?<[2Q0(=M('%$E6^0_,<,1]1B!0ECX*N($"P8<0<B-;2!"``8MJ'+
M`%+6H4*-*;I<#<,Z+O(&&8RLD88^8BA2!AL/J"'A$0\@8L17"R1NP:8[Y(F>
MWXWTL`:?+'R6R!1,'6+%`RV,4?H?5#P00!2]6#`;!1HP0B<B+9R\"`L-:^"'
M(@UP,62N?_0%(@(/S*#%%G\$D7@")*!(BQD\M*!V(BX,\(`3'`+`O%5L_"$%
M_QAPM%$.#7XK#`S@JC(R.",#V(!(!10OPH,+#^10JMHM/.!&'%)`@QF^)842
MO8``,_M#`BHP@08Z\";%JH0/CI*X1(3@`=;Y`P0>8(,BJ"&#.7M#'/Q@`#-T
M+`PE^@`"$7&[0^0..D7Z0PI6-80-/`!(9!!+2YKPAPJ4@04E,@.39(`!=B1B
M!`]TX'PL$86,6*\1<#!!&P:0BC;4;W]&<D$-I*8'J=$A!R7HFZU@X(8RFO&,
M:$RC&3M&$3*X\8UDZ-(AV.<PDY0Q`EDH8P.D]P<GR.\09G`4(WS@`C\Q06T%
M<-TA[+`?-$S$`@X00,,R<9LIP/&--5D$#&@R(0P>HO\'#XA!#3X8%BDI:#\M
M8(D%2!``/QV"3B<H(PE24,83B.X/:XBA!IZFB#B0@`M_4-U8L%:41;+#"&H)
M0@3,9$1,Z."2;A2`#&KWAR<ZH@=J&)@3KF@!N?U!#C4:P1,0P(87;.`R#%E"
M$=;)SG:Z\YWM'-<?M/"&>MKS#>Y!!!T3\9$F^%,,+O"G`?*`""G,!B(`."@C
MM$"RHT@OAWQ+B9RZX(0JQ.$!'MC$;59P3WLJ1A%.T$,B9/``__PA`ZX3@`['
M]H")(`($17)"`RZ:T3_0R0O^W(`?_$F#4!W"!54ZA!^"R@@"R&T%#X!!F5:2
M"!ZD`0X'F``6"):13.B@H_7_/($#MB`!"6SA`1(P*2,J4#8Q/"T,WT.$$)QX
MA3]0JU2<F\8^$;&J]RW"!O6#P@`ZX(@D)`X);7"I!3Y2AS2\10^1^P-P$&$'
M(MC@L9#](R(B>(DKR(HU3KB9%I"B`\L<8K##JL,9=G`('2[6IMMRH>[6]K0)
M$(\1*W"E$[;V!R\XH0N(H$,$DC*%-E0(;XF@060AFS1'B,">$7C`&Y;("#$$
MQP#>A,,`')`(*)!@/T?H1=C@"@\;F"%PBK"K(D3@A,\8`9A_^(`6V(&!M\G!
M!F'\0P1(<(@PH"`19"#/#YP``3@\H$*:H"PCEA#?/=QL"%$X9KR(4+_YUO>^
MB"`#_S\.X80`^!?`+:SF:A/Q`O[^80=.H(0=6M",#*0"#B@8UQD.*H9](6(&
M$X;`%D(6V%E8\P\WJ`D%&+"?(;"`'4]0`Y.FH`8YTD$*W_I#%,*W@&6ISQ<<
M6,,`!E9'P1&.$3.HP!2D8%(QM&$%%-A>%EB`!T0,80U8*$,6WG:(/;CX$$RX
M0`LVI=&X+B(%:JB`!F*0H`4\8`5_@(,&O-""O1QB""Z`@1',P.8_/.$,,V."
M#01PQ0R_D!$P",,+`*#4/UC@`1@@6!LBP`(J_P$!*9@!#`!PRPQ(]@\TV$``
M6)!`55AS!U?XG1<>```5B(&@@)$`!S3`M.;5]`\^N`(!Q/\PL"?OH@H0B';[
M%J$#'3CB`'O@6P+8"($]9*`9B9`#!EZ0P`]$%#\KK/,EXH"$',BQ+@`^1`:0
MP)Q#R($`'"CWN54XLPS?X9:+2,`>$H`('ZQ0"4"@=R\Y0(!F#B6?4RHB+>X@
MQP_`"`1`8"XB(*"'%B$"#O$^Q!?C*Y<,+&`,'C\T&`S@($1``0P%Z`AA:B/@
M>&1X-]B(:PZX((4V;(&T?U``"P0PYUK]`0G.I4$$9"Z*596EYO"X.<Z',14)
MA.H%:OC5'RY0I!'0]P];F#`7(M;TW0Q@`TW0WSQDT(0SI';JT^@)`MCHZ0&<
MM`UO.`08Y(;2FEZ@K3-'#0:R$U__>52!/72`NS745X/:3:[,?X")"(CP`*.K
MM/"\4+SF-]\)A=5A`DQRC/0N"(84/,"(%PPY*)S.^=:[7HR.F(&+'8,($2C7
M]$K#:.!?S_O7FTH$"./,`WR:2!Q,RMI_0,,#@%[VWCN_]7*!P`ANV5O2'$%N
MI,MD&L2F"M8___N0F0H$4I!D$&``#A%(EPHB$&@N4-D)Q<X\^.>_FYZ`>(H#
M&(`:WJ*D&\#`!?1R`QJ0!&`@!HW6?/27@(71$XS1`@[8`O*D``M``T:G%#30
M`?76?0JX@67A;-7@?1P8@I%!!.P1`HEW#0?"'B`H@BP8=0_H@`=(#3?P@@72
-@C9X@SB8!(,X$0@`.S\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>b87566a1b8756612.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756612.gif
M1TE&.#EA,`$I`.8``/;U]=73T2DF)FQH9ZVKJDQ*2JFFI>7DXY&-BO/R\9V:
MF45#0\C'Q^[M['9R<0<%!E114!D6%<'`P'UZ>6YJ:>KIZ%U:665B87AU=%).
M3-C6U=#.S>?EX\_-S*"=G(%]?+BVM6!<6^+AX+"MK(V*B9F6E;VZN>#?W;Z\
MO*6BH82!@,"^O=S;VK2RL>'@W]_=W.SKZI62D=G8U\?%Q,K)R(F%@VEE9,3"
MP=K8V(J(B-/1T.CGY=?5U#8S,J>EI$A%1;*PKSPY.:NHI<+`OM;4TX."@J.@
MGLW,RLS*RHN(AM+0SK.QL#DU-7-Q<+Z[N2\L*W%N;;>UM.3BX9>4D[NYN5E6
M54$^/8:$A,O)R+FXM]W<VI*/C_#O[F-@7\;$PWMX=YJ8E[:TLO3S\H)_?B`<
M',C&Q:*@G\W*R.SLZZ:DHXZ+BNGHYX^,C(>$@P\,#5M85R0A(,_+R/W]_?O[
M^_GX^/KZ^?CX]_'P[_3T\S0P+Y>5E%-/3TI'1Q01$41`0/___R'Y!```````
M+``````P`2D```?_@#L!@P$\?X>(B8J+C(V.AUJ$`2Z/E9:7F)F:FYR=GI^@
MH9@8&2&F%Z*A7Z8A$&^IL+&RL[2UMIL##+>@`06[O\#!PL.PN8UU2"^+<EJ*
M<T<<LKW$U-76U[_&BUY]#P]6=H=V8`(0B3@]5!@JL=/8[_#Q\H[:B7A5&W,*
M?3:'=QI/S!T"`&?$GP01RL!R-Z^APX?!ZB%Z<>/0'`@_$F40^,?)`RF';/!9
MZ`NBR9,H04ED9".$1HXYW"!B(S,5PY0X<^I,M%)1`BLR7B(*$0'1E`<P;);<
MR;0IQ)Z)U&!0M!%1AJ*'CD83==,ISP$#AKR+`3:&5X=0#ZUP<(<J1Q5]_Q#E
M>"!'Z=E%#S!,"?"NQ90,2^_"2^OB0H5%50^E>4#GT``!)`4G>J!+7I'`DJ]!
MY>`'`"065CGN<'/D3YT()2)G_D-YWN75[WJZ(!.A=H0^=?_,R=,C]Q\P(>;X
M8.([TQV#BKI:F@/"P0Y'2!@PV(!HQX04<Q!U<,`W40L1G5KK-J+(SI0D#1KA
MD<Z@V1\['AP8.B1GQ`0TBE*T1?0Z$X`T$R3%B!SL:8"(#!,@=X@7#H"7B`'A
M=#+$"8K0H>`B"20Q10*)A.%`%(EL%U0B!!#A6&6)\&#`BBNN<$@"+:Q(0"(H
M;&&&9YHT@($;&2RB7"40M/'3$HP<X<T#_?RQA/\?.ZP0!(=#Y&&''RT@<@,4
MGK260AX/))(`'#><\(2#BL1P9`KO,5'$`@^`<,@5`U1`QE9_Q."!(OUA$H09
M:#R!!2,C'#G&(2E`L$,:&?V1P@]TP$&=8NQP(D$!XAWB01XU+2*#`#CPL,"(
M>SA@P0-8_M%"$'4\(=8A1WR16UK!U,5'C\EA5HD"/22%PA,@*>('"QQP@.,3
M6QQB!0E_=('*!5U8-`!HX>DB1PM=#N72'V;TL,@!%`2[0QU_#!$-`#WX@D8/
MY,%AQB$'7-!8(GE:T@0$V2WQA!B*`)#!`<%Z)D8$R,$Q(P03_,%'$8=4,$!Z
MG,C!0J5_R.%!IHG480'_*G]`8<$?:R!Q2!-Q)8L*!$T<0H>AB,`J#`2T)O)C
M&JOZNO$A;MR9R`8"F"'@'R8\X&+&G3$QP!\#T)K#A9N()T&U?P#@A@*'8/&`
M,HEL\<,2[RH"A1I_X$"&$'\\P4;$;U"(IZT?4+(('(/^4<$#*"@"1`]I<'A(
M&`_@<$@55OSQ`\(%E/S'!31\P@'$?QA`,2(;H'8(&!%DAX@9B68P=!77DD`%
M3RA>P[*/MOY1A`&,]('P(7!,E<@7;CP`1Q:'8!!!=R3TT<$55?P1PE0G))EE
M94MK]X`$AYSP`(B)%-!Z$%0C4L$"%O&AQQ]DA/&'#^0M$N\A!73GY0/3TUPL
M_R)RV-`Z&8^&P/0'#XAA`Y9^3.]$^)X<WGGBBUOZP*,@/.`$(G6P@8`PL+$,
MY.`/&KA6RNY7C<_5BA&C8\0##GB()^1N$300@!N"4H4G;&4+PVO`ZPIP@-W@
MX0\LT)LB^+"`%KJ0(X=0&M.65IG#T0^`0N@#$W;F`3CT809JL8(90B`'&8SD
M#QN@D^ALU3T?/8!T-#M=(N2``C*000=_6$#(_H"`!P1``WD`01#PP(7>S($(
M:D,$#%S(1L$APGZ*4!PCYH*(I8T/!4%XP/@.\(05Y*$!4VJ,#*"UDC@8\I"(
M3*0B$<FP/ZQ`")",I!`B=`@'NFPI=CCD`&I@2"PB8O^"B'C"S!91@2"\P@(>
M/`0(B3<'#8"+#0JAP!AR4*KJ!.N6'%B#(F181_$<#@R-(((;4G,(,0P!#F[`
M40)`8P<H).4)0`@!%)=XB`8<T@I","2=-/!$1+A!BHJH`!R^X+<M=M%`=-!`
M72;PG`R4@`)0(Q\N;[FS0\#Q0?G[@QIF^(`I'*(..LC``SQ9!QYDIPU>2-86
M/C`5B2@!+!"-J$0G*M'-'<(`.<BH1G.`+T18$A$,J4`11KJ`*HR4@H>(@!3[
M0,Y&Q"`C$R"#"K\PNT3<H!\PB$`'</"`YVB"EX?0P?`.H80'P*X15;B"(ACP
M@-)$Y4XM(,,?%/`$_I0D`"/_+8(`*#!2XA7S`?$$0#\=0<`_F"\W77@`C@[A
M@R3\(0M,2,`*MIB)>R)"CHOPP0/,9H0'G"$1#7B:(L+P@3_LX`$L0$(R51:,
MCQ[B1Q%<Q`\PEH`'H*D19FC6#=Q0D3]8@%%J'$!2PC"[PSGU$!=@!2LHL$O@
M,8T.;EC7'U#P`#(MX@(V0X0=$)L(&3C@A!BHJ@&VN+T_-'$1`E`J`A_0649<
M85"T59L?CG@(+@S@.36`'E,;>0?5LJ(&BK#K1?,9@`AD3PU8280`9J3;`5#(
M2!P(0-X8"PS'_@&RTTS$$GJ0'C4$(3U:`*(<.C`0"D`K".,30#P/,0;V<B`"
M&S!>_Z\R`=1#.*!9?_@`])!HHCE`JP$72$\=P/6',^1!$05PD!#@\`<C0.80
MQ3VN(E2PA^RH@0F'P`&!`3"B.80`6F0`PA]@>]1#A*`R!`@"`+R0STJ(%W^)
M<(%"B(:Q*@RM:2^*0",S=E0I[+6H":#O+I0@@#YL(&OW#5UD%P&%)K``#A[[
M0P\>T(`./"`/-2C`_PY!`RL0`0'!0<01"HN(*MAIE!36Q0$F\,3]U($)0J`"
M'/#5@!YHRP,/^,$'?N!3*_2!!!ZP@MT.$8,B-^H(-@`FC)GH/45`0`T=($.O
MR!`7(#P@"#7P@Q(048;N?<!WX3(+(JRPA"^X-4<I>,`'#O]S""DT`:PG3%:U
M8/"$&0B!#^GI(@5&X`<"(T(';>->"F*P,3'?@A`R0/./*K`?1@1@!(T,\"%X
M((0;K+6:84AH(H;`A40```5.*`XF6A/?0;1[MB!8ZP9,](<R$."T?^!""Y;0
MZD,0";`M>-2J%^$"-%>,`4"(=M<(+`<="*$,DGLC$#1^B"R0N+H@8*`E&D`(
M9O]!"H2(MI1UFP441*@.*!@!#5)^"!2(7#=4B!O19*X;]B)""CY(0[_5Z(&$
M2R-T7D$<-HH+FV%`!0558-H?L&`#`K#!#UMQP0((,`8WVF4U6K\&U[L>$9G;
MP4R)@.8A?I`[.?"A;1`8FVHRDY?_O?3E+UBG>S:8'KQ#O,"+17^`!LH`^3_D
MX,5OSPP"-K]K;(Q@\TA3?-T;T?@_,+5P]WW`$LST+DS?FQ>)%[WL9W\BTC/M
M;<(VTA*ND"D#Y&WPM`]^\--2^C]`X`D$H,*H=%"$WC]@/ER)O?"G+QGBB_T/
M;;!`"8)059H@PDQ;ACWUQZ]XZS.""'";[0.V<@6I`I_\\+^+^?/%!-411,C&
MKV7TX\]_^<M<!!AP/.V&`EV@!K[!`#V@`6!0`%.7>?WW@#H!%5Z@!U/@`;W2
M`A[@239%`C%@-N\'@2!H$N9&#3\2@B8H#P.@`.R!>MB@`^SA`])W@C)(#3<P
;!38X!:J&$@T&<(-34"4S^(-`&(1"&`^!```[
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>b87566a1b8756613.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756613.gif
M1TE&.#EAS@`[`.8``*6CH9&-BK6SLCDV-LC'Q^7DXYV:F:VKJGU[>?+R\;"N
MK,'`P'!M;)F7E1T8&+BVM79R<F9C8J">G5%-3+RZN=[<W$5#1)62D<;$Q,S*
MR:FFI>KIZ-32T8%]>]/1T"TI*%Y:6:*@G^?EXXR*B55248F&A4Q*2MC6U<&_
MOFAE9%A55.[M[-;4TF%>76YJ:>CGYL3"P=W<V^+AX(."@O7U]'AU=-_>W=K9
MV+Z\NN'@WWMX=ZNHIYN8ETA&1>3CX@@&![.PKT`]/+NXMLK(R(6"@=?5U"(>
M'?#O[V!<6\/`OFMH9X2`?XJ(B.WLZRDD(S$N+L[,RN_N[M'0S\O(QB4B(<7$
MP_?W]M#.S;Z]O'1P;H6$A):4DKNYN&-@7O3T\UM85Y./CD1`/]S:VL_-S.SK
MZMG8UU-03_/S\N[N[8Z+BXR(AAD5%>GHYYB5E(^-C(>$@DM(1Q82$BPH)I21
MD0\,#/W]_?O[^_KZ^?GX^/;V]34Q+_KY^?CX]R0@'^WM[/___R'Y!```````
M+`````#.`#L```?_@'<O(H0B-'^(B8J+C(V.CY"1DI.4E9:1-(4B+Y>=D5(6
M2J)**)ZFIZBIJITHHTH#JZ<$2+&UMK>XBUP$D$:YE;._PL/$D#1O=;W%D,'+
MSL^W$7Z1OM"+S=;9VHY2!E`U(H@\&9+5V]C;Z=LP<`!!8G\G)9/FVNB->^KZ
MJ'7)C",,ZO3X<T8)I7K9[BDZTN7$+3)H]C4J8,M*BB&,4MC!4&*%&S('U2E$
MA`%$.%LWEEB1R$@$"#NV=+11=`;&'P\$`&BHA-#:R!=(RMQZ$28/RT90--JJ
M(:%1#C`K&G`@F`:$`$<]H8U$<O46@AU''5F@8,N'BA6+ZF1YD>#-@C\8_PZ@
MR/J'KC.%/K[@DD&'#R(R::)TJF-@2ZE%9;8`0'NJ@0J8M3085,1#"B(-;Q/I
MP2J2UB(0&&_-V?QG1Y`?)R_9>4)BT0H'`_R=HD$'@RT[3F1SN)`(<Z(8,QO9
M7:;0B.Q:7\PDPH#:DQTZ`Q/92?$#QRHC(T23^[,B@B+??S9T>#2\V#T6$W"M
MT.,=$8'FC,KH?;1@`I4*B2Y,H.-EU8`6MQ#`P!]X!."#(@!<58$2`(2`'R/E
M$7,/$`;@PL$:.B3R7FJ*<&`")!$H0$=H''3``"RK]/"A+0G`<D-7B.0!Q`YX
MP###C?U!V-DB8&QG"P%TS*`A?(MX"$D0?_SPP/\?=YB10Q!9Q&*"!;A$2,V.
MBLQ@`RY`"ND>D7](L<`"$@PPY@)L+%+$&W^LL<4?2G"`P@]%2$GE+4ZD8J4P
M]\S`82PL.##@EQSBH($&(^AQJ`8Y+&(`?@-H0<%,6GQ0BXJX6(K*GK_T^><J
M-`3AV1\;-F*D(P#^,8$%720#1WN)Y.C)`)/9HNDIG.;B:2X1K$CJ#S*8ZNLB
M!;3V1Q=4-+I"',$ATD2JGCC`VRVWFI(KEZ,BXF<N(>093Q9TU+"EFLHQ@@((
M`UB7QDX/[*>$93$F\(<,1S#IPTJ-)F`4'D4<E\`:\-JJ)Y:);*L>'8P-DX<.
M8TA@P'A!9#`'$'(<"P7_#@UH`(0B8,`J\*8$:_MI+`:P6<P$=60PP8$M')``
M"R3P\<0).BB0A:Q_1)Q+M9Y<FP@+75B'RJZY6$'"N,+D8`(;,>C`PQA>/'&&
M&SN`4<(6$510@6PXS+/SP)Y<8<1.0V?[A\&YD*%#$\.@T,448(`!@P$/+'''
M$@`(H08&*JBA@#\T&_4UR*9\0+8L9J/]RR%A(<+X+SQW,MP*<[1!PPY,5/$'
M$$U]8(`;2E!4!Q`(O+%!`@<$P$0#?SS0`1$Q_/%"%F<0W?CMET1^27E,#)3'
M#Q[\H4&P'Z@@!@DI_-'`52U\\8(+#ABPQ`,[=0"+#4$D8#LB%SC@_??@AR_^
M__CDEV_^^>BGKS[Y*"JBNR7E5>!$HVNPF?P?AO^Q@*4D9)&%&6'(`1/*!0<7
M9$$%U=H>[A88B??Q1!(,8$`(+C"`![P)?SO9'QL&P+AD#!`1:SC0'XZCP$6@
MP$<,U$8(Y.4(!X8D$@)P@EZ>``?&Y6]_=^@!$1!!@01\\`\]@``BA.:>Q(T,
M$2S(4`K3L0(XX,Q]8(,$']9`#@1T(1%]:,H.^E`'`/Q`"35PPQ\0$`9$S*D%
M$,C0"=9`AA+&B`IX6*(Z,!"E1KB0'I.``B)NL!T.+``&+QA3[*3``"S(3I![
MS((`[D`5.[CQ#P90HAR7480D,.(#H5G$'<L1LK.-[/\(:YC*$300A@!X(@DD
M:%\BJO"!-]1)C@9PP`45$8%!:3**]C!B([CP@SC:0`$_,*4G(/"#Q_WA"$[H
MPQ,9.`0'L&T1%W@")VY)N'/HDA%,<(`BXB!,1@@A$OLAHEKHD(;&P8@18$`2
M(Y+P`RY<$I<)N>8BNO"$;79S$:1Q!`U<(`<P)$("'?B!3<+B0!+H8`,<X$"C
M$O$#?U(35YU47")694]'Y+,1)<`!'.J(!;S1(8X$)8\`RO"$$,0N$730PCNK
MF<M%S."DBYA211MQ44:8X0A?4,$?:)`%&7RAC(U[7PR>\(TK,")(C.@#/'UB
MMBV@<*+J1`0W%3$$)UB5#E;_=<)X%%$'@]2`2A$@P!%^`!:)&""K6+7J$A3Q
MAB#H09**2*F.6!K/15"@0AFI6"*F2M-'7.$`?T@#%;C0E`?\H%Y!=80<&+"$
M.RWB!]-*A`BB:JU.VL"QBDA#'&;*B)HJP@7A```=S)`,!'AV$3G0'"*$L-5$
M/``$GC!`"!ZANQ?\(`8/V.Q"$0&%ZBP""ZVM;#H4XH1ESND,B-@`'9``&7PZ
MH@)&0,L"J%`O#WR@!\=A!`MP4`?`!N!PB```ZSK!`*&TL!$*\(4(?M```,AF
M"WH`B2)T8%Z(#M=L?ZC!-Q?AA3Y@Y`@'F$$)>,&(\2Y"!B&8@0*L(((EB4$"
M,\@<_R+V``"RH.`((_!"`W(``#@D8`(H*('FA"``$-A@!!B8+1<HT(`#S.0!
M(@#`'_+P``5L3`_95<0L%5&%V?ZA`R5@9")2(,2%X'BI6L'O!L+0W$2$X(K%
M*(,9/-`:U@6!!B,`2Q@`<`$#&``&-@"0'$)P``$HX`](H,$'\/"$(1R@#B!8
M`0`04`'8VN()`4-$"!"@"I_]"+]_8`!>%6$'.0B&&'8(`NE0D(,CU.!8?^``
M'.[@@A50"0PSX``L5E#&(O!Y`FV(P`X$(`#`9N$!(;!-+:#`9T78(#U][F0B
M0&#(1;R@"TW^A3)5`!8`+`$'(,`!!*X`,P/`00$3``,/,+^2@3!<(0Q@V$,-
MRI`%!.`A#4"X@`J@8(:-Q6(%)A!<(KZ@6B0_8R3SJL&2%N&!3`H#(U!@)`P(
M\`(`V$$!=O#!#NQP@0Q@80P8@`D>>/``+!CU!G"9A@S<X`,%;$`"SUR%!EB(
M"#2DP)W7D74BCG`!ATRR<3380I[-?1=`?_SD&;\ORE=N"S_7`MTLCSG\-"[S
MFN-1Y3;/^0.'JP)-&%/G.<]$(5P>BR+`P0)(M\"9@0YT!23=`G!@NM2G7HM`
#```[
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>b87566a1b8756614.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756614.gif
M1TE&.#EAFP`R`.8``):4D^[M[9*/CUE6571Q<*"=FP@&!\[+R::CHX."@IV;
MF;V[NA<4%$5"0EU:64Q*2JFFI9F6E&9C8N7DXWY[>CTZ.HJ(B&!<6MW<W,'`
MP#4R,E).3<;%Q&UJ:='/S;6SLJRJJ4A%1<"^O<O)R%114+NXMFMH9RXK*\/!
MO^OIZ,[-S8B%A/7U]'!M:\7"P>+@X-32T;BVM=O9V>CFY>?EY&EE8]+0SI20
MCHR*B86$A*.@GH2!?\K(Q\;$PXZ,C'AV==74TF1A7]C6UM;4U-_<VO'P\.CH
MYN7CXN#?WJZLJM+1T#<T,R4A(;.RL?3T\^_O[N+@WH6"@C`L+$1`/R@D)+>U
MM*^MK5Q85K.PKW=R;R`='4`]/8J(ASLX-T],3$M(2`\,#<C'Q_O[^_/R\>/C
MX_KZ^>SKZOGX^/W]_?+Q\/'P[_?W]O/S\IJ8E[:TL_CX]S,P+["MJ^/BX?KY
M^2LH*-S:U_3S\O;V]4Q(1\C%PWIX=X!]?*NHIZNJJ8:$@____R'Y!```````
M+`````";`#(```?_@'^"@X2%AH>';"-AC&$CB)"1DI.4B$B-C&25FYR=B"-,
M#Z(/&YZFIY4`HP]2.:BOL(1A#[&UMH86";>[F[.\OZ^YP,.'OL3'E,+(Q\;+
MSKBZS\#-E6H?*Q1^;@LB?P<1`.$`"T^#,>``/-+*TKS4DS%+/V]_:2$&1((`
M!B$(`%)PC`QJ82!".W;M;KV+M`>,"D)`N@SR82"/(!1@!@RZP"`APH2U%B*R
M8F!!(3$`!@U@,L@#@Q"")M`AX3$:2%LB#=%@(-%0.4%:+@S:MT(0B((U;RJD
M-:F-@221>ABX(8@#G0<L!/T`\W.=3:6P<A9R8"`KI`Y@0M28TJ"`F$$5_Z:`
M_`CVE%A"(3I&@O,`S2$6!BC,_5K7+E-)>2,%,.#J$`X#;@87#GLX$D$:AA[^
M@6"@VZ$O&LQ(GHSJ[B"I#LX0NM%#4`,P:0Z=86#"YS*ZQ(S0V)T"9^5(2=(V
M"=/$03<T(PQH$5WH#!<#/^P0*B+AUA.!T$[-H#&CS*'MO0F!`&/`2Q<P/MZ^
M,DTH380!#G2H_H,A@_T>;`B5L6]?\Q\R%0P@1RQO[,"``(?@1DD3#!C06B$Q
M&."`?X-LT1,%!K1!V4U+C%%+#X\AF-TI7AC`1R$OD#>!(2R`0<!%!K2P84(R
M+*$0&"(6@AL9"$@BQA<&^##=``;@<8@.!D`@"/]%0J[WFS,(2!``3C@F2)@@
MI@G1!AB"382A`H<,0,4+?PBA10/AE?;D,CID<6..A.!F&@$>:!'$(%AT4(`!
M0!RB!0,-2*'%"DY(H@48B"8*!@./8+DF:;U4.6(AIDGQ1P-?",*"`P$D9@@&
M!9EA@$8A/4J:$@*DJFJJ8<@BJ8XVD:$J`2>HJH-9@[R@$0EP"!*"!Q,8()0A
MS_7I`!AKE&I($`,TZ^RST$8K[;34#G"G(",DH.VVVF;@*IR#L(/$MC70L2T`
M'A("@;<$='2##G\<Y<(A<&CQUE$/1L)LM`[(,`A[D$(2QJMQ7OG'71(4^MP!
M`WBW5;*%/&%`%(*(^L/_)#8<H/'&!WB`*\`!%T-PN`:+E<86@BA@@`8>CM&%
M7(8@^0%<!I`I"%2F@!QR(3V`L8.5Q9@*075_B-"9("1=3(@:$9"P@0D6_9'!
M!A(L0(87&VCBB<X["U)""QM<4,"DA,CP\R$^7'`%O!C`^\<-%X0-)B=P#)BS
MJ5U[HJ`T`;!DV"1B'""`!3Z(X$$W0T"@N.(\%"J("XN7H-3>S\30@5]W2V)#
M`P/T"<4],_^AL@8^^'&"!I@)0D",8%'N#`X[3)DY)$D8T`0A2&@PR)YC_S$"
M`Z4(HH<!WDUN<#MJW*$F)%+-30@.@Z"E'A146/H'"UN@W/KQ>0>-B!HG,#$?
M_R'8_:%!IH+T84!M17-9E^O=__LH24TB<H0!>PB"01=+'"'(<S!X'_?B)XM'
MK<YFB/"#`1JP@PO`@0)=V<`)"@,_`N;$"V!`3!?290@&$&U[!)Q$3DB004BL
M`0Q*,P0"#-`C`890$CD9GK\*T:<_<,``($#$!;0PPTD\(3:_J&#\<@(#`TRA
M>(*`0.BN8(#4&4(+#C#$'`XA!#JT*H@#?*%8%@`&*7P`!B+P`A8$<3\P.*X0
M2/H!Y@11!C<=(@%7Y(40NW<7,^@@!SE0`'.$L+@DR&X0<5A<#`;!!@(,H"N$
M@",PYI@WKKVB`X\8`G\R@(0_*!*++XR$(T]AAN"50$P<`'C$)>68Q1!NTA15
M<``&$#'*73"R:Z?TA`Y(P$%"U&$#63CC+5ZYLS!0P03`-(&,,@D)"`33!!4H
4)0&-T`90:HB8B!`!*$.)C$```#L_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>b87566a1b8756615.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756615.gif
M1TE&.#EA)`$I`.8``+6SLH."@LC'QBDE):FFI9V;F45#1$U*2AH7%U104,[+
MR'5R<>7DXY&-C.[N[6!=7.KIZ.?EXWUZ>;BUM-W<W-73T<;$Q.+AX`<%!J6C
MH=?5U%U:6JVJJ5E65>#?WLO)R<'`P:">G=S;VFMH9[*PK]+1T(!]?)F7E>SJ
MZ='/SHB%A-#.S=O9V&UJ:7!M;&5B8+"NK<[-S&EE9'AU=./BXKRZN3PY.8R*
MB>+@WS8S,I>4D]C6U;JYN%!.3;Z]O/7T].GHY_+R\L3#PL"^O>CGYC@U-962
MD4A%1??W]M[<VMK8UT`]/(*`?\+!P3`M+/'P\*^MK/+Q\+JWMB$>':NIJ.SL
MZX^-C+Z\N_#O[WIX=\W+RJJGIE)03YN8EUM85ZZLJ\K(R//S\J.@GW-P;@\-
M#=;4TV-?7I*/CCPX-OW]_?GX^//R\?O[^_3T\XJ(B/KZ^?CX]_;V]</"PL?$
MP_7U]/'P[Y21D$I(1Y>5E,+`OXZ+BXN(AT-`0#0P+L+!PO___R'Y!```````
M+``````D`2D```?_@&H1@X-(?X>(B8J+C(V.?VN$@VF/E9:7F)F:FYR=GI^@
MH7\?!B.F(Q^BH`"G(S80JK&RL[2UMK>)(".XH081O,#!PL/$E[J.0"*+#AZ4
MB4`TM+[%U-76UZ#'C$<8&`,EB"8M!`DHAW0C*B%<=++3V/#Q\MC:BED%27)3
M`W%_/`C]3BPY).'`H0T2W/V:Q["A0UKU$GU!=`(#BS\&#/Z)@<'#GP$!#A48
MX%'5NX<H4ZJT%)&1!3)KB&`P<<@!AA,K,(@YY`$#AU@G5PH=FK+EH@5[_FC!
MP`,1A@U=,/AP:@7H0J)8L\8SFHC&@#9_!&``X33!F;%.W5C5ZLB(J1/%_UB-
MF,%6'M>:7B[^48*!Q"$@&&8`8'JH`H8":^LN.M!#QX1B'W2\0*`8WMT@3)H>
M4H-@P:$2&(:L(=/E4`8R%A)71G0@I#4"E%=;N[L`RB$X6OY8R7$(-IL_"3S_
M&9'@M\FKLEM?@RU[]JY%9L@@F$[FYX\I6H(<R'!(2PX40;!WHL`HZ*4U<DHR
MBC1(#:(48,`>"B-@AZ(?>C<I/]3F@P7WC0`Q"!"+E`#.'Q$T484B'IB#"'.:
M>-!$'8Y`,`@1B"!A00R)5-$$@5U%TPD#<FC@B`-^D+=(%`(P\$<:,8#A#"(5
M&&=4'`3DJ&,8_)U@AP")7&#$&1=P0D(19)2'G/\E%CCQP0PT+;(&']V0L2`;
M1YQ0PP'*_+$$%3*4QIJ(^KF&PP!D8(!`:HM0T`T&'20B1A$U\)B"$SLLD0(B
M&CSW8&R8,&%&"DMHI@@1:6)@P&<&#,'!'>U0,`4+?#2!B`<O>*)#'TY@X&<B
M4-RAA011'D+$!B.8^,<,$A2P02(!;('(7<-`<$*2BYCW"`13U/"'`V1PJ$@!
M)@A0WR%V.'$('C;\\84-=```:`8[=;*?"W.D(>D`QB7BPA7&NOB'&DP4$00B
M(YCQ!Q=9(.+"@7]FLL4`<(3E!`Z+O#"!L47^<0==?QRAE@H&F>'G`FQNLL89
M:;#!!*Z)K#$``7^P,87_%(=@88,*?"*`PAH8J+K#&#/2.@P!$">B*PTW,$(`
M!NW\<4"<BO1@QU5J3.'"(19@0(,*BX*`P2$B=#!CF8?,@8@>&#B@B`@#7&$(
M(AD@L"<B1>S2P0,B(:8(A(F08&@B&VCT!P)B(D+$%#S(]X<'9%!!D`U8/)#`
M<%P<`H4=GJ3A#`\#+*(#`JK>\=P&';@MQ]!_8"#$N#U@..NGKZ6,B*X5W+U(
M%H"J`.@A-53)W1\Y:98$!E!(D0,6`$SQ!Q)C+*G)?F$'KH@)W0P@[!\Y;)`"
M!R5)\"H73/Q1!<U??WZ(&SHP,H`,6$.?B`K=],'F#60`^4<!J)UQQ!\/[!P%
M_Q?=?G(#`(LDP(=Q9D`+VA97`&"("%/@$`4&RACA:RZ45X.RDHO('".\H*SE
M,2X1;_B`#3#`G29@0'L1P,`8UM6`#@SA#PV`BQI8<+0_J"`!(`QA`BJ0"-HA
MX@A^642TII,:F3A!##+```S^P(`I?.`(+EJ"TXB`'+`A@GF,((-K,&(V1*B!
M`U,@@XE<@``2_F$+/G'`%,#`!_OTH$@H(!,B6B#"$+;I`60HGB(R@BX$[.`&
M&)`!!P8PA1_\00\/4$%(M/"J/X@@9B83!0H4P,<^*@!$O;'<(3"G.440\(<'
M5$0:O$`&.C@0@AC8V1M*$(T=S(`-'RC"!`X`"T30H/\"H`QE!=PFLR$F[0`=
M3(0#G,`U(83F$'Q8PAH@$9\_=`%C,X"2&/_@P^4U;Q%"O%P1$Q$!&^2M!4T\
M!!3EA@0P1,%9W`E`"V[0@J>),I3+F$,',)"',9IM!`@H@PU<]P<<8$!,(BC#
M'U`@`SA(C`0'(&%$X&"&#MCSGOC,IS[O*9Q1!."?``W`XQXD2(Q<I0&FZ,``
M3M&O59'S#YQS!`HPH(048(!-[T.@%Z)A@)WPX9>9,.$..G"N1UCA>W+(WB&P
MEQM$?"!3#D"`%G:``0=!J`ZGL,$23I&(`0#L(YEJ1`CZ\$8$"*L!J$F$!KQP
M"`0,8:+JV<03IL"U1"3@#HC_Z``:UH"&`GZDJHA@PF.8D"D3Q"F/P?A?KF0G
MP$6$@`S.L,'W'(&`**P!`6<XQ!`PH*)#&.$Q?R`#60XP042<X0&(3>P#[,.:
M(5)@`7UU1`9>Y2;-P(:Q?\#"&&`AK0I$L*6]_`,0%]$#Y)$AKXW8TA]20`;-
M+*`/@/S!#,@#-R!A0`Z)F(%B$^N(&?3S$`%P@N0,H*Z(PO*G?["`"BAQAY"X
M@3=H!89:Q\C60B:"`638TT1STY]#1*`??Y!"RW33K#_<@*B(8`%8!^"7.ZAE
M=JZAPPL.I`3T56$%ID+$&&;X$3$&`*P>I-@?+F`U<Y8DM*-51`@*.($I*,,!
M!\+7_XLD`-@EN&8)I?K#&=*&&C5@`%Z;>$,.5*0!6,`!`>AC`QDF`H:.'()M
M1CS`+/_P@@FJ`*O1Q84#)("!"0#H<M5MQ!"*4(4L2.\LB,G!`$)@@A$X`PE]
MJ$$)BM"E<1W@QX]:0PXPBPGE(*%3;WH@C9L6`S*@P0<)^,DA2#``%C#`"4K@
MTR[_T(,0P,!L"`9I(M@P!A/$(0?\/0`&DG`Z&_!@`UX;A0T8H#H>'0(",YC1
M!AK@@R)LP@>!L8`,?EEFS86@!V&806&'\P('A`!Y?VB!$_]``P0X(`%^R?$M
M6&`L`3Q39;*+0WX6(8("X/80**!"O3P0@@QPN6)0R`!R1/_04D0((01:[')(
MXE#K6E."`A-9[0F@X+2NA(`*3T@$`+"0B"?`@`IOB)<B(@!(10[A!.JA`']7
M<`(2=!(1$!`#%'[LCWO_H0T`(,#4,O$&`.@``%=A@Q3R(X(N6"H1>>C"K\^1
MPO2&H*6T(L*J#Q&#+>SZ#Q`(I1M5DQQ3%B.TS0D&5U"PFR&FP0U,$$,/$AV'
M#4QG"K+[A*X48\*3*R_E*N\?@LXT1!*@=P)D8"P5S+"%+2A-(4!GC&,@(YF?
M`YT7M#+`$%]`LS?PH:IFF$HM=EX7&#2@`>@CA@#.#I>K#R/K0V1,5BT=.@Q,
M06ZS(+O;][YWN+MK"@#J`6^(H`6X,1B@+WG/.=\7#W2_\XP,,Q"`#J9@72P8
M8`#\[H7B&<_YRCC^,^%K``;P[DD,'!L4>N^\ZK/R^41X@0]!I!#)5T][K;2^
M-]]81`P2`O7:^Y[U0H=##0;`A?Q4X09>4%7`[E"`!BS`T;/_O?11PI4HA$`'
M>`"L!CC``?`>X@JYW$+YCC/]\A=%Z/-(O?G73PT0)*#:"\(&#:I=A,VS__[#
;8(`.]K__CU,C,ORG`S&#?P18@`9X@-40"``[
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>b87566a1b8756617.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756617.gif
M1TE&.#EA.`$I`.8``#@U-<_+R)&.C!D5%<'`P.[M[/+R\9V;F<C'QT5#1.KI
MZ-32T>7DXZ6BH0@&![*PKN?EX][=W+JXMM_>W7QY>&YK:G5R<5524J"=G.+A
MX$U*2F!<6]?5U-+1T&9C8UA55)62D8B&A7AU=&EE9,;$Q+2RL8."@HV*B?7T
M],[-S-+0S[RZN=#.S8J(B*VKJGIX=Z.@GEU:6B8C(DA%1:NGI-C6U=O9V(!^
M?;>UM7!M;-K8UIB6E+"NK;^]O"TI*,K(QD`]/./BX5!-3,/"P9J8E]W<VY>4
MD^'?W]73T>OKZLK)R(6"@L'`O^GHY[BVMJNIJ"$='8:$A(Z,C/#O[J^MK+NY
MN*BFI<7$PY*/C\"^OH.`?R@E):VII\W,RF-@7VMH9[*PL.CGYJ^LJ;6SLDM(
M1ZBFIMS;VEM85XJ(A[Z\NN[L[):4E!`-#3$N+BLH)_O[^_W]_?;V]?KZ^??W
M]OGX^/3T\_'P[_/S\JJGID-`/R,@'_CX]Z>DHU-03W-P;____R'Y!```````
M+``````X`2D```?_@`9(@X-Q?X>(B8J+C(V.?V&$2!R/E9:7F)F:FYR=GI^@
MH:`/0!NF&T6BH`VG&S*JL+&RL[2UMJHT+;>A4+N^O\#!PKNYCG9UB@4ZBV%!
MM+W#T=+3U-+%BP8C`P2(!5X83SX(B%XW!PEOLM#5[.WN[YK7BD@/#MR'(CF'
M-P!A?P)`TMWPH@Z>P8,(V\E;9`^1#Q"'(#AH\&8`Q#],'"2)M2ZAQX\@92U4
MU/`0&RF(!KQ`XL#)(1L.TG`,2;.FS4PC$Y7\XR,&(C85AC@8]T?B@9DWDRI-
MFA/1SA!L#DS)X0`+@:$1'1A!NG21@"]?CL*;D`/LA*X)FQ[:.>=)A1,;_Z`@
M4>*`Q"$.#AYP18LH01\C$@PV(6($*U^#:O_L1$1GRXL_!1SP.$3"`9*]AQ/H
M\FCX\+O$BP\M:5/@D(;'?XR\PLQ7\\?.GA5N7L3"`89$<2B00=%M@(TD<CTA
MX*VH(R8(("(X"D)(SB$Y3G@0_Z,`1A=%07YT<HVI#B$%C%C`@)!(3A4KT^M@
MN)XH2!621#$IV,'"$01"<P[!R0+#`*(I,-B5B`+OT0+'`=,E\@8A&2`"`0S:
M(;*`5(H\L-$?346`AQ5XU/>'$C"HL`@#1(!`"2=8R.`#><5M@D$"$WQQ0R-0
M.."`'G`4U4867<S0P1\&0&&#%V+]@8(0"6;"W?\E+]CH0&"*7"`%!V=,5E0"
M8"`!P(]!'N'%"8B@D,.%3L5G"14`3*"%'^DLXH.-`^170!\-Z`"`76_HT44.
M(2#R1A]3U'*``RPJ4H:3:!Q2P@P<8/'!(0=\T,0`X!V"!`6()`;,'4NLN(AQ
ME;``Q8\VN)'"(A3`,(@S?UB@P2$47/!'`Z]@`8!^:!3(R9*5=%`!(6TB\L``
M=/PA`12&N+K/!7&4,,`?MB*"1@,,F?F(&5M`V08,BY0`PB!G_:$%$(?LD$<!
M0[#Q!PQ;(`("'K5<D0"AB]CQZR#(%#!`8'3H(<8?,_0I`[5_3#&#?X=H"@P6
MGK:X2`<7*:+%.AIXH$C_8P<<@<@16VAQ"!YL%&"!#ZGI<<@*F'K"ZR,OQ#!$
M(PDD<$@8#KRWQ8Q_J,#&$`<\:X3)?RQ`07[P*5)#GXN`H.XA9SR:"!P`G&!#
M(@#H`QD;8/#PK!5+*V%!+6]4@`&]BN"11PG%'E+/A1;<VH8N/J#TQQ)7)*+P
M+PP7B@BH?Q#P!2-]R'R(%[<F(@8;#K!QVQ\X.,#%(5?81L"S4I#QQQL>Z+W)
MRHV\X8:-0@2:R!T.5/#3!DTXL(-36)"@;N5_P*&!YFM9BX#3BGA!\B$O`(W(
M#P/8F+)BLPT0P@(.R'%`X1XH1XL()2!`=B(7(+Z%&8=`A0@6#OSQP8Q0E/!'
M_QJFVST;-7E_RHC?C"3PZB%?/+N("F0XX,(?.S@0P"$(L&'"'PG8@1!2,8*7
M*:`+.4K$"V+&P)B%ZQ"<<T0!N`>`8/T!+P)(20+$X``K_.1_?3B`$'KPAR@8
M$($ZL1WN$J$!P?W!!$M3Q`0^X("O=4`K*3'=!03P`;M00'QJ4((%_]%`!HK(
M$C7PF/1H]X<Y4&$`;&"`]^27&@<T`0$S>`(0X)"$$1Q"!:P:B0X"0,8RFO&,
M:"QC@RQ%@S:ZD0:L.D3Z'':(#I`Q4F1DP73<AX@O\.T/<HC+'XB@/_ZQ(0J'
M*()_?@"F)P@A#0#80R(*`(%*6A("%G1-$-[HQLLL0O\H+D%$#1R0P4,,8`;U
M\*!)_O<',_B'!7[XPQ/.T`,?2+)VAY@`&6$P@S(B[`]"<"$,&P$'+:A+!S@T
MI=4F$*@(/&8,>2`!:1)AATM:,FV'$`,G:?``"`@A/TMT1!(&`*884+$P&ZG#
MU/X@@I>1H0%?Z--"PB`"L-CSGOC,YSW7@(@KM."?`&W!B>38L$1T1`HF,($'
M`)#0*,3Q`C-`Q`7(U0@5=,\)-3N9`_B0B"0@"05Y.`H4[J<)UW`@H`"M&R,`
M0(31.2!E='#`"%*W.`,X@)^(2,(9>).'#(ZT3(>P0D)'T(:$FD!CAU@H(CS@
M!D=DP`%J^`,;2DF\1!A``X'_ND"?VK"X3$@!I2T`P1)DH`$-`,$!"7B"(SP0
M2S3$4'N)<,%6:O,&'ICL;KZ8HT'7][=%:*&I?Z!#'BS6B".8C&-R(T+($D$!
M$=D`"C3@B=P.`9=6F$**?3D?)F8@DT0D0`B'0*;-D/:`G25""@6"PE;B!M1$
MW(X1(*"B$%:HB#D,($<`0`TRP9`(-&0!,@#``@`1B0@,6-84-;`$`@!:@9=:
MB[$9K`?"8E"X0Q@@!OXI;=^ZA]==Z'5O?&5$#:"`O2$,(+D%Z($A:F"(/X"`
M8"+H`_Q\@@@PX,P`0+B-##A:4LTV8@IK3,(,TA$''!AB#`-(AQ6@$=_Y)@(,
MPP."_W#WVUI$O'811W`#$RX'!0_*80QW*(H=#N&"K_TA!'G@W6X0,82^_D$#
M8`+"ZF01S@N>Z@\VR)$<$J`Q%`R`A':(22+.X#RZ&.M9W;7%!,X0E5\>@F_L
M8P05\G"$/I32`GGYPP"@<(,S"->Z`%A!&O*PQC]DH'SE^D"IDF2)""X"RV?0
M#<+JH9<_C"`$7<@#40QP`1HH80ME#EN(RW6&(PQ@.K#YPX47`<DC;$`+.8K<
M;8#`!@IX87AQ\,*W9##0`J#Y#U:801CT0"98U'@&)DN#`X`0`B"DXA!=`(`.
M7N!%1$B@2%`;@@4PE>1:3(`03OX#W^K`Q(@\P7F042\D>/]0A28H0@X]D$""
MD(#L0RCA`<&^A)L7T0,J+``W!D8$"[I9'B:,(4$<J/8?D,"#$5?X$'&(XR(4
MX((C`A+$?[##&'"@.3A<`=N)T,$Z)40%T<DB#DAH$P=NS`(7(""!#GK`C6U]
ML3$($4/^/40!)("#TB`"#DS`@9,-4(450%P5?US*MMN1Z-A0HRE32``4@9#<
M/\1!!!18PPB<5P`/1`$-(V@ORET.P(R_H^5$CT93O/">+K!A=T38'07H&X/R
MY6$KL$BY4OP"&,$0!NE)%T93N@J"[LTA#WW%Z!3FT,%#4($-1!.%UI/"!0$(
M8`P&"0,([.Z/L+_<Z(AH@,GZ)[?_%`P`"](34`K`SHFY^_WQD*^$PC;`K7H0
M#`D#\`,,''!$EM19[I$/O>@OH2DE`,$Y3W!`9-<]@`J4W9,L4>O01T_[VF<*
M\`R(P86$PBU%LR$$0CFB]%XV>]L;/_1J><,(!LH`-[`2HP%@@`-^^P<7.`"S
MH#^^]A^OEAG4'`7O$0%HQ54X`,B-#+4N_O;7'YN<3$$(`_"!_-GP;0;D804L
MF,$*8*V!*Z2A#=B7?>PW@'R1$TU@!`B(@#N00`QP`FB@!(F@!"=P`J^6=01X
M@5W1:\/@>!C8@?!``Q6``"*(`(-&#4<P@@C`@1ZX@M50!`F(@,Y6#4/P@BW%
-@C9X@SB8!(,T$0@`.S\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>b87566a1b8756618.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756618.gif
M1TE&.#EA,`$I`.8``,C'QJVKJK6SLE514>7DX\'`P.[M[9V:F?+R\1H7%\;%
MQ,[+R&!=7'UZ>::CHNKIZ`@&!RTI*.#>W9".C6UJ:(.!@.?EXVMH9]#.S:FF
MI=W<V]73T75R<4Q*2E).2W!M;%E65;"MK>+AX5U:69F6E7AU=,O*R+Z]O-?5
MU*"=G$5#0]S;VO7U]$A%1=C6U=+0T.SJZ8F&A962D9>4D]W;VKRZN3TZ.<"^
MOHR*B3DV-65B8,/"PH!]?(."@N3BX;NYN#$N+8.`?L[-S+*PKKBVM=;4TYN8
ME\W+RI.1D.GHYR0A(:NIJ-K9V/#O[MG7UT`]/34R,8:$@_?W]HJ(B&EF9>CG
MYNWLZ_;V]7-P;GIX=R`<'/3S\J*@G\K(QZBFIM'/SY*/CX>%A2DF)E-03V-?
M7UM85XZ,BT1`/Y>5E4Q)2(^-C(J'APX+#/O[^_KZ^?GX^/W]_?'P[_3T\_CX
M]ZNGI+JXM\?$P[Z[N^+@WZ>EI#0P+A01$2,@'STX-JFGIO___R'Y!```````
M+``````P`2D```?_@`@6@X-P?X>(B8J+C(V.?U:$%@^/E9:7F)F:FYR=GI^@
MH9@S`Q>F%W&BH&JG%VFJL+&RL[2UMIL]&;>A$;N^O\#!PK"YCG$LC%>+<6VS
MO</0T=+3N\6+!D`0$&/-AU]I8XES'FL48++/U.KK[.V-UHH#`5]H$!>'6R=0
M'HDM%7]2M!2(E<Z=P8,(?\%#],;/(3ACM"0:P^^0#P@W#I6IJ*I@PH\@0W9:
MR&B-C8D<C4#0<"@%!`.P/(J<2;/F(9*+GMQ!B8@!!#>'"D`0$M.FT:,@<282
MT$(1141C("`2"J`H4D9F>O082$V`UAE7#RH]M$$'#*<<L4!X<^@`!!=6_\,F
M2C!BR@YU=::,D2EWVE@#6(BB140$PHI#%/:P[=AWKJYV,_@VAJ;4C8<B^`X?
M>GIHSAX!AX#T(#CY4(+'["*75H?SRADM$6*S\8%(101#AV2,<(,A09-.+!=)
M?D1@!\Q&D08A<J/@"^X_#W804#2ITVE$3N0D@N-"`=!&A*P@8E+`0J(5.[8H
M<C(GD6I-3'9H;Y1D4!)$<G:\2&2A@/A$&B#32164*"+"8HP<<804_!6`0B)6
M%'!?(B+0]@=.-,R@H89<(.*`ADL@@$@-/.!PG"93*-$!(\,U,L$`0@P0`B,6
M[*%-#H=H`,4-2PP`DP5*"-'"$8@\T$(WFURWP_\9$&R0R`!1*`!$<(K<H`T$
M)1PR0A]:0/##(4P=\81YAQ"1I7LM*M(&!QP<88,=C&AP)0B'V*$"``>`T,P+
M$3CQQ'Z'H#!`)Q(,P`9J?]S1`@1D*L)"#GX(T,%9?T2A!Q00!)$C'TR<<=<A
M$NB`R%C!/`#"BL)I0H06,`D@AHB*D!$```!,]T89]_P!0A9_?/#!'R64<<@;
M/'SAR74/6.GD(5&TH`P7-B!X2!L#T`J`B`5D)`<03?T!1`!_Y$#"(0A04(4B
M[UU"`A"'!&!#@8EX<`*M9-H0QB'B_D$!&7^,P>L?!GP`KR8&(``!HE84UF@B
M69Q4Z2MSY.$&'&J)&,7_BF3D^@<'<-Z$J#07H*H(7W40P<@%3QQ"0`1@)=($
M$#^D<@@`>X#[QQJ]M#!:#]WZ$<,GU_VQ09.(1-"`RA!4E<@-.0"`9'N'D,'!
M(1`,I$(4AW!0PR+I(G(`9HND(>P?;;#AA2(KB'$#@X=TX>4A5*3Q1@[W@,#`
M(6H<`,JAB@#`Z")-["%#F6S\UHV40#$0S@7A_!$"$HF0&DS(+#(RPSF+V$#G
M(2T,F@@/VHBAP"%@0`"U2S!D(6H)=S=!`:S6/3;TLBQ`,#C5D","AP[:>$#E
M(6ZH4*`-'>:0PA\8\&"Y3!=PI<@>RA_"Q[^(J`5!#H)ED0"@4VS?P`C]:NK$
M_YF?\)V(WPL?HD#2AP@!P>C5FT!Z4PS\BH`'2%[X<324I\HUYHK0@L8ZH()%
ML"`#8F`#2WK`!D1D``(AD`,?AJ""LPP`,P:P$"(,0($Q>/"#C4-$T&9W"!<<
M#!%L&(TBFC"%/40`22;(P1ZZ,#,@"&``<I`"%(#B@Q/]H6N':!XC(#"%HH%/
M$5O@0@(20(D11(!,I2L``;1@@A9,YPPP(0"E$@$"$'J07XHP'R+0MX@`$$UH
M$!C7'R0P`@BTS`!:Z,(9X.(!$?P!!A:2G"@DL(`^^G$!`@JBR!+!E\LQ(@$#
M+"`C#!"!IC#0@1``%PN.`),,..`/,F"`&7Z%B#:L8/\#H`SELD0HNS,6X82'
M2&$C=I``%?ZA"G70`ALD<(@''`$H%*!E&<Q`!H<<`HA_$.(BB%BTL2U"`T"X
M6QF>2+JJ_0$!7=".$497@@I0H$.)0($H0>F$18AQ9G]3Q!+..+3;-0$`3#(9
M0+H@H@!<,@H4P`$%])>(#8P`!/C,IS[WR<]\'J]=6@FH5C08S$$6+1&G>,(3
M3!$$F84+C&YX@N<8$0*)E`X1,@@GJ$;0!@F(00)O.&,F1GA&@_W3#1#('2.P
M<,3Q0``TB1C"&OYP`R@8X`0)0,1[)'`*((S!%'I#Q![N91KR+4(-32F!$FCY
M!QYL+Q$F$!4K_^`"-FPQ$]___`,9%;$^P?@-?H>X@A:(B@@4'%$+-X`!!"2@
MQU_T;V26`V`BR/"*/]"`#UAKA`)25@,V8.`0%5!"(MQ`@>GL0"I_8,,0$!$'
MUC'@L9!5!$E'R8<BVA4".VG$&J(WE\R"Z@/-B$$!_78<8`I3$0L]!`O8\$]&
M.`!\=6"#TACP!/4<H@E8H,0!<FH!"!`)$3J`+&3G&<:/;34155#L(88`@0DA
M(@UF2(0<2L`2"<CV#Q#805M]\59"QI41`=!",P*0@/8\X$%_H%(#JD*M?WF`
MDRTQPB%>D`"87%<3DZT>"`QAA!?^@0!,(-NYGLD`V!W"`$HP,!;@YP`;7$$!
M#?PE__.<EP@PX.@/ZS)/%;JY1N!A07[>NAT05%JIQP@@IWA8*R>R>MPX`.H#
M%6E`RK8#!$"13KZ'V(,=0OJ"[=["`BT0`XB]^[]&5``5+?CG&/8@!"M`P`9#
MT$%0_X`",51A""TXT1?@VZLPV,$&^;O$=9((`2[8]@\MX$(5M(!>/NSA#\P=
M@`#&\"D&:$$&)\@!V`Z1`37BZP1K()]I*8P(*9!!!G%0&[Y>XKX6G&``2T#$
M#<[P``>T@&U4UE18/7`'+F!A$V]P'P?^\TRWY$%`85C)'[:@A"XH``KG.L`>
M.```>23B`25XS@C4D&=Z4N,(UO*?(I(P8$8HP`B:^0,3B/_0C".0(`3I,P`7
MAC"?0^R`H%(80AZJ/5)=6,!:C9(#$5*P12%DI`T[F$$-JEV%/!S@!-]!1`#B
M_8<D1`I-BY"`@1/1ACH8H5$O4*<"T"``'_[!`BD00/X$\!O&^B$$]+X$`JR5
M;!]8:T($F-&PEN"'`K4A!"0HN")^,#`Y",`+#"*5!KC]!@`H`--DZ\)?G;&:
MH*4F3:NIQOZH6@(]C%("')@`#T"`A["2H0(-R,)S&%,:FZ\#F#D/AE+L4($$
MC)(,.#C$`,C0#`J("LU39OID$O"!#(Q2&B;(@`YP'O5:C(4.5D?A"=K%A@(8
M``+J3$%.25.:$I@"IM/(`$/;'HWPM\<=>1!8[!_F``$PU``"QOK#8=$K=L);
M_O+OV/D?X+ZL-NSA7[TU@TN*KM7L\AWSJ$^]X4?)`"7\X`A4B&0]R.0W0H."
M[:G/?5A6CP@6A*$#)1@#$*H0`@C8\0]"&;(H<*_[YMN$]XJ0`QO`\@7?'L(!
M$'#H\IW/_=)`?R(@6(P2_ADW='3__')1B@%X<*A`KN`"'#AS%VP@`0"(83JG
M1[_^:Z*4+H!A"D;`5$-P`'6P"'>``S$0>?FW?PR8%)K'#LS7@!)(&3@@2F$&
F#1(@2A$X@1SX"SLP!2`(@F<F#5X0@E,0=AV8@BJX@BQ(#8$``#L_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>b87566a1b8756619.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756619.gif
M1TE&.#EA+@)$`.8``%-04+V[NJJGI#HW-I&.CTQ)2JVKJ?7U]+6SLH2"@N[M
M[/+R\::CH@@&!T5#1(J(B)V;FGUZ>6%=7-32T75R<<'`P.7DX^KIZ(B%A-[<
MW.+AX&MH9Z">G>?EY!41$L3"P9F6E"TI*-;5U$E&1;^^O7AV=5A55+>UM&UJ
M:=C6U;"MK>SKZF9B87!M;-/1T-_>W8R)B5U96):3DM#.S8!]?,O)R<;$Q%!-
M3,S+R>3BX=S:V:NHIY21D=K8UK*PK\_-S&AE9-K9V.CGYI&-B9.0C]'0S\K(
MQ^'@W^GHY^WLZZ.@GX.`?YN8EAT9&4`\._7T\R4A(<[,RXR(AO#O[AH6%C`M
M++JXM]W;VL7#PGMX=R@E)(Z,C-73T?3S\F-?7G-P;TQ(1O'P[\*_OD1`/UM7
M5B$>'9*/CY>4DPX+#%-03X^,BLG&Q#0Q,"LG)\C'Q\C&QQ(/#_O[^_W]_?GX
M^/CX]_KZ^<G'QOKY^<C'QLG'Q\?%Q(F'AY:0BX^*AT(_/____R'Y!```````
M+``````N`D0```?_@'^"@X2%AH>(B8J+C(V.CY"1DI.4E9:7F']R(FZ=GI^@
MH:*CI*6FIZBIJJNLK:Z>3YFRL[2UMK>XN;J[N")E'L#!PL/$Q<;'R,G*R\S-
MSL_0T<!H`KR91Z_9VMO<W=[?X&'6XXAN'N3HZ>JV#F?KDE1H\O/T]?;W^/GZ
M^_S]_O\``PH<2+!>`QCOR)E+R+"A0T/M'C+R\$:BQ8L8$0%XD+'6PHX@0UZ*
M*%(0Q9(H4^K:J++21QP/8L9<T;(F0RLR8Q(B6?+D'Q$"@@I08;-HRR-"@QIB
M:?311P)DSD@]HZ"IU5H'Q!$2,_5,DYWN4/I\8"*!V2U7TR:<<FB"6;,#_Y9R
M5*OH:5BZ>!.)L$#H"DU">X0H"@$VY=AJ>1-;(_*!T0:YB@W9C4SYQ)(R./X<
M().BT(X=BP@/XBGR,.73M9B`=@P9]9_)KO%V^5,"RY\!1PK9P<!(M"#2(4W'
M'J[H3IS9A1AP</2X$%/4L(FG)3&BPPPH!C9D$+1@29+>A<56_/,`L?3S@G)D
ML8)BPM8E=9BWAG[N#X&[Z(V*8('!@!?::/U!`Q>-^/8'<"`)EY]T"XPA!@:Y
M"9+"?X\T1\ASIT5WB!"9[4)'37'(H4L%?QE"1P0UF/`'#V@A8(4C!B+8D8)Z
M+=A2%R\D`@,&=<0EB`AD1&+A(!A2IF%R0/"B!/\$-<T!Q@*YQ,$"`H5(<`(%
M.?P!A@TT=)`!!8_$B%]PXY6G2`=D;$=.#F"JQ4``UOA0P@&'W*"!'@.PY0(%
M<0@Y7X;UW8?('A'PPH`:184Q0E6X'/`%48.$T0,A/=0QA00BTOD''24:(J9A
M99IGB`@W?$>."BW$0I<:-%B#P`8?%K(=CG]D$$$')?:0XR)#"E)D9$<*$D"J
MNZS`!EM%,5&"B+A,D<:NB-"AQA%"C%'1#R440`0BGXHGB)F'*'`#M-:0``:R
M=!V``D*\,%%H(@ML\,(18PA"`A!.=)A(KW_\JEBP?_BA`R\E+!'I%9/H@<`%
MB72PPZ2$3.!#A(58@<3_($?X\`&S@]!1A1&ZU)"&(@(8((@)%4TZ10S<AM=3
MJ(,R24X<5<B<5P8-=,;+"%D>\L0-'0AR@R`N_,%%`KS^:62@8_[Q`;NZ/(%&
M!7\LP`0<<STBQQ<H[#""FH604(48(RPGR!DF^.!$#85\T`#5?P10!1L-L&#(
M#6WF(C`B*1`P",J#*`!U(=V^_*VH@[P0)#H1M-$S%TXT/<D%8%"Q;2$C:(&!
MJKAX484U,PQM(AF,_B&Z(%RLMJ_2P#(-$<2ZD-!`EA\VD;4C/E`A(@=L'`*%
M&'_$40;P+S208Q1P<$Z'`V\+LD2?3!A?2`F]ZX)#@(74(4%\)X_W1POH$NYR
M_VDP&\(#;^B4P?(?+_C0@.24H-%"(=&?P(L`#<Q@#1N=:E9"$(0XW1]8P+W5
M.>=V2Q.$H`@1!RA88PL-($0($#B($I2.$%50T1]<T``1%(((7Q%$`9($@.K]
M`0T,&,0-CM"\B*&!<X*`00-BA0LY?,X07F#8W\8SA`X<0%/B&PW\,$*C07C!
M!NA(00.0-@@J#%$0*6P$")HPLD%@(01H@-(N:M``].UB"/8;1!QH0()"B.X`
M3%C!"CAV"'[Y*S%'FH$&=Q&#^@AB@HAP0-`*H8$N"J(+!RF$"9Q@Q+A0H02#
M@,+\_L``)?RAA8-@`N+^$#TJZ<(!&BB$"LHXB)\Q(/\.$'"`!%K0OSN.CTR'
M.T0,M#(."#2`!X1P8F@<$0,O^&$0':"`!'RT"YP1DA<BP-X?EA#&05Q@`)E9
MP@@V@`(V&L*-%/R7ZPB!`)OI@@U4D&`T#[1'0N"@`<5LP/H&,8("#&(#97CD
M'@81@KBD(`8B@N0+'M`$##@3?S+8A1?T4`B$$>()7-!!'#+`!2YD\A"%(U\J
M#2&!='BA`:*2Y6!HN04'"F(]<(`E+P[0`#2,8P2$\"`FH!F;(YG!>[H(03;9
M>3LZ=."E3IC!2TMG!$@V8(Z_,:<@-O"5!F0M!%5X`@JT"$FGC:`!D!H$_ORF
MBP28+1,)125Y)HF%5J$#`!#_C>43_V"@1.B``P+PZ!^6Y#:^6*,!$;2&16E!
MTD4LH`B">((;YB`('-"A!@7LR)$>0"!>@,&.7+T="1Q`6"HX@;"(%$00&F#)
M#C0@L2H$P]]Z!X=U"H(*+"!`"`#`V08XH0^$D`,4>L6`!D0Q%PN$ZBDIH8$?
M](D0="B"6:N&@_Y%81`BT`&SXC"#@Q;Q#P*P+#DDT`!'-E%R2R"L`^"@7)$>
M(@$]L('Q+K`!.<!`"^3HZ#BZFHFV*B('8F4`',K8`33$`0W=U.LT!\%7:R0@
MK7?<IAX-(8<RH$`046C`;0FQ!-^,H*$.J.(C(8"%G#1@`SXH!`L@*P@9S&X7
MJ<5$_U0G`8,!9.%8@UA`"%@``*19(008@((E:5,?!W@A!I)=`!0H4``P_58`
MV\P%"!I@!JV&ZZ4=T`*.\UJ(6Z:@"4PPP0KB<`,*\<("#>#E+K@[4M8=H@P$
M(@,&6H6`>J'!``2P9`X@P(,L32``6PC"`1A`@`[YP%2[V&M?=[&#!I0(CX>8
MKR$@T`9!0$`+?>I"`.BD@#(@;`%-2+`-T%`5.\`AO8^$&W)NTQA")""$NHCP
M)2:,B"Y\PKD9&`"43/#4$B#R"5000@E:900'",(&8SA'#N!9!P<(P0CYU$$V
M7QSC7C3`8,>=Y2)6T-`N#(`-<)I`$U1G"!S0518SN/5V;?_A745X80=3:((0
MH!`'#"`2#66!0A#H4(`-9&$`24B`%DJ``R"8@`8#()`)G*L+-5NC>+>=PP^H
M`("!0031W''`#J)P@P3_P0!H,!O:CM""$L3*"QCH`1GR68CFY6``-+""M9W)
M85Y(VA*4/D0*"L#Q`D#6"B#]`Z$&(8'+E4$/!BB`$A;^!R$X(`IV?`$!1O#:
M(I1`1;161Q/&^0</"!.AC&``)_$F"`R(%1$1T&$FW-=H7C#Y$LU.A!N^$("A
MA:`()B`0&CJSAR&`@`POC0$#$G!?),#A!1U0`@#0X6YK#&`Y"Q`*)\-&0_.5
M8,U"6$*)?H""$0O"`%]H.B$$H,/_,Z`@`?XLQ`"LB8N+5R+CCQ"`3LU@(0,X
M`0OXJX`5V,`"-D`@#BU@0`?LR`$`#,"L,Z=YSM-1`BUD,@<<)L-3#W'?1*R`
M!@`@`Q+]30'.LF"VE'+D#@30@P4,00EU@,`4XM`8"_!!7XF(`':778NH(Z(.
M5$@`1[P0`5.?,&@/&`(*J!""\D/`+'\P`AS*'P*=CJ/MO"B""6URA1$`$;5;
MA03D"Q$%*OB?WH,0`"$'`^_R=S>``0-@!`4`&G4`!U)0!AO@!6C`5((0`4DR
M"&Q@#N4S>+6&"Q[#!`[A!H\Q`E:`!1R``'WP`E^`!&H@`#[@`Q:0!;N&!OQ$
M?6SE9(<P_P`A\!T&4`44@E[D,00R0"%G@`7HAP0>`"5&<#GOMU[?LF:\(`%)
M51-I@$06EW]ALEK7AV.X,@A74#V<-@@JD$(*D$4WD$+GI0=!`0)P$`!X(@@4
MT`)+P"Y:@`.KEPXGX``7M`X/8`,'T`(\$`<64`46H`!.\`1LX`(2$``,`$/T
ME0`,YG3,AH.&T`*\!&2"`(3A1P<W0`840(CH]STW\&V-,09PQ0OPQPLG8ALM
M(0=G,$F-AX4PHH61L`4.0`%CD`070!A'X`1?X`#;@@!^$`$CD#6CIQDC``1>
M4!T74`5?8`)D(`=WF`[^<7_I$`<;(`(T<``;X`(!H`16$`!>D/]R:Y`&.O`!
MI31X7_!:-C@+UH<(&N`>=?47'T!7&I`E*V``')!)1Q`A<7`"$%`T?_`&6I1F
M3D@>4,@+*R!X*'$`_F8-CD<)^^<(<X``',`P<P`W7,`!+_(C3$`"[#@'K!@&
M`K`#>Y0!'.`#=#*-Z7`%B[0.W;$"&/!\(K`CO(4"<8`"!V``$L"0A>`#QH4.
M3V<)[PA'!]E>A3`#;["43-F43OF44!F54CF55%F55GF56'F5CAB1DS"1$L&2
M-M(40UD)19D7J2@(7L!9:KF6;-F6;OF6<!F7<CF7=%F7=FF7B:=`LE@@M$A$
M&ZA4V^0#!#"8A%F8AGF8B)F8BKF8C-G_F([YF)`9F8U),>PTB0=44D>9D&$I
M$5PI"5[Y$&`)13DQFJ19FJ9YFJB9FJJYFJS9FJ[YF@]PBA)DF1?2@6IQEH6@
M`%(`.YLY"PSPD(;0F9'PF0X1FHAP,;V)#DJ7"&-)"66)%[A)"%Z`!\E9"W+`
M`G`3G'L)'D($*@O%@8Z@!`58G;R@`A3`8T%T@Y?I&M$)1;A&GK.P/(*AG;-`
MG`UAG(6``@P'G];P`VQ@C;-9?90(G9F)"'/@`;"S`@#:"#_0,XA@`5'@3#W`
MFXJP`/,I"1WP`PLJ"'.``XBV`#A0D)I0!$7`CHL`!.,Y",*I?WUY$?@Y"$1@
M`B;*G[L``C?@_XB5*:#K21]Z60A(:0@[L%(S@`(-H)F+D`(#<`(PP`+.]`=3
ML`$8(("G.`5^H`0",`)LT07,@U8-,'TZ$`%-0(%:\P7K$0-P8@A6<`,!@`%?
M<&P<8`(DP`)FXP)5X`<>$`(=^0<S4`9H-0)LQ`%K10@KFH7=Z2U390@PM@@6
MT(:#,`/Z@PEQ)P#L]B,E67>480<TD#>&<``><%KIZ8X#2A?M&0._E`,(4*20
M$`<C@#1S$`)3*`AF4#U[``"QL`'K0P&/804;<`(54`$M8#=_H`$!$*:2(`9P
M`"4JT`8S>ALU)@=:D&`=``<_4"N']@<8<`)QH`=0$'("<@:]ZJ""4/\!:'"F
M@KJ=NO8;YOH.+SI,YO4''9`%[R,+&8`&,D@(%L`&`["LE#$&*6I&3L!*`:J>
MM8F9/4H(/TH(=8`&X\0%J&H("M"O?X`%'?0MW#4`M;<"X+0`#;`:5M``"T`N
M9*`Z'1`"8EH(&`"N*E0O?Y`##3!W@K`#:``R?V`"*G(&1^=$3\`V%1A""U``
M5F@(/5`&+ZFBZ<J<+6H1+]H%:#!_'E"TAW`!258(,=``)C,<"M``%%H(2T"U
M0*>C`\N>!6H(2E2`#&ND'>!]']0`KZ4$#6"-:"!<'K`'TE6#R5:#@S`&I3.R
M)7LAFLE1%WA"P#H(+.`X%^5Z#E!G@C``W"K_"'O@?43:`$WPJ(2`!%4@0`6K
M6H5J.(=:"(F:"-*U.)>U5>ZW""K@!7!`"$3@!"MU%47P!8R``)"&"*6EJ3DJ
ML$1BFVEQ)#``?8.0!PTP!(-0MH=PML]U=/C#FSW0`/M)!2V@`@T@CPP[A<I"
M"'J;"`"@F<D+6B:QN*8S!LR2`'!0`U2@L@>RNH*0!D]E`2J@!0T@FZ.!MH.`
M`2!0GT?[E7\I")V+"*XTGA)EM(WP!6+0`*:2`ED0`VN7%F^`4XB0!0!P`1&P
M`4%)*0U@N:;DM;=+L/8Q)@:0IX3P!K\;O`TK(4N)``/`E*63`$=76L@;KY?5
MO`W+05-(@M1+LH5P_P!,Z0<,L)3.E;S`*PAPP+TW@+8T$+Y4@+9^8+ZH8JE)
M$`(\]QOPNU/D*F'U"YKW"URU)D,]'+KGJ@@_HT1P]00FD`1:(%Q6D<",X``\
ML`(L8`--*@@-\,2"@+BVZRNX>Q5'8@21*`A%T`!6930A_`=](`$28`)-(,@2
MH"\$`%]GT```^T@UEHD8(+&/Z@8-\+-T4`8B6KV$H`&&#`4W(,A>%`9\+`AQ
MT`!&AI8#H"D;``4OX`2\%`+D>P0F<*&$L`.Q^P=UX`>250@%((^8BZ[>N;F$
M$`#O>0@/\,&Y9@@OP)10P)3`US9+P%%4LP0B$`5HX),M401+&4I,V<B"0/\'
M'B`"3B"BAO#&3T:;%PRVERL(8:!D@6/*(&RV<!PW#3"?-)!.A5`%5L6R.R`$
M#7"FIWJA5I"BFGP(UYN#!WP%#0"<E-0$(I4&([,%D.9S@I`$8+"'@^`"HQNL
M6M!0A:"L])NY"B7,A/"WAQ`]KIO,GK$!+$T%++T!'.RC%P,'2H``!M,"#H">
M+;$$+`T`6O#2`&0(($`%51"HAH"Q%"P'OS3'_5+'5A$L58#1?U`%:"N\AD"\
MAM!`H"$'33"_?[`"NT(#(9<`?@`EJRH();"X#O"S@E#02V&D0?IW5-`G<A`$
MKU4&450&RZ$##Y:\?U;6@O`"V\)*7^"R?P!S&I7_.$,KQ2(M5>!2"$!@J80@
M.SC5ORW#"%:E!2RP2&Q0KY*P`,16-2<@U8N`!`PM"6:L"`#0`A,@P(EP`@V0
MTA'#1$S]1F9YD'\``9XZ"%XQ"*[DU86`U6(+!1=P!GYZ,BLU!28@`"L`!=/J
MI"&``Q_0!N@R!7-=""?@`0K,MX<@!S%P!CDP!@#]6(*@`@Y`!Q@@`<<&`C'P
M,_.;:1TU#WR!!@[P`!(0P8*``&A@C51'"_;)$+\U0-2)"%,`!S=T68E]V8I0
M`U8U`FS0&5#K=XLP!RRS``O0`0?>UEYP;)`0`-L=":F="$V``'$`!U:P!BC+
MN*9E"&H@X=T5JK>)VT\P_P`8#5Z"H0&]6@$'10ASX+Z%\`(R(``TI`>J$W=$
M0"Y"``$00,L6L-L7D.,^'KPX2LH[P`.2.P400#%<8`8[P.%_0`)FP$E(D..]
MZ@;"L@40D)>#L`0*?`%LH*^/-\7%6<5_L`6#4XEH0%=AX`-H4`#[I>"(\`%D
M``!P90(F0P+$M0<[7@AW$#QRH"D?$`<PT`,V%P>:H@`]8#`_]$=Q0`=TD"EU
MP#W?$0<,`-R4$.*'@#.",0)@X`,Z'0.$:`AL0,NR\)RBBMM_H`9[^P<Q$-HT
M:@DWX'=R0`$QS=C`;*B/30A!<,"(@#/9F1`,H"(1H`$;\`%=HP)L@`!G(`8;
MP/^D2L`$`Q#M9@`%"J`"0R`!?1`"/V`$-/"-26`&(!`""R#;UJ``0>T["2X(
M&4"^M>W430$P?^`%KUHU&/;KET`"D:@$B_W+!^*TZ1#@?Q`!^&VR%+P.+-`#
MZ88`=5`""\``:.$'9[`&&,`#+S(`70`$2K`"/L`D63`%2\``-+`!$W`%)=`#
M<Q`7M><0<B/97F!O%DS'&!R170#3AA`$+;"A!M\(%Q`#7@X"]![2QZZYR4X(
M"I`GBF`"(-@07L`$&P!=!T!()E`#F7:=[`%<VJ%!3C`%2&H?9.`#`)#RB,0$
M$%`$Q9P0*Z!C0&K2_1[T0Q0'*E"UA)`!Y)+T'6ZB0M?_QL;>\,$\]820`J62
M"))NZNN@!E,@!0F&`R,@!`.`!2H`@L@$!&;``!0``8_<840P`F%@``;@`M&X
M`C<``2W``5/F$#60!8/_!P@0V;A@ZS&^SH2?%_^=$!`O"';P!6!#7S*;$.*@
M0T\`0"(P!PKZ!RD@!QWP`@>`!"N`+$*0`0<`0`HP!P?`*#VP`DAP`%W8$#-`
MSG_@`].>"[R?N[C^^VD1_.I*Y]@M_PVA`-B\]^H,"'\$9W^%AH>(B8J+C(V.
MCY"1DI.4E8\AAPZ$EIR='F^%#P*=I*6FIZBIJHH;B0`/J[&F;AZ%@[*XN;J[
ME9B&FKRGGZ&CP<;'R,FLKK#*_\BTMIO.T]35AKZ%P-:0PW^BV^#AXHBMB*_C
MLM"")6_M;P?H\?*.+^YO4)G2\X7=W_O_`%65.W0N("EU)V)(6"C!@L&'X3@P
ME$`FG\%^Q2!JW,AHH*&"'"6I"TE2GC:`_20,6<FDI$MY/5:N=,+LY:.1-G-.
M._FOFX8*0"OHT4F4&I*@0&L6381SJ=-<//=U>TH5'4BJ1N`4V,JUJ]>O8,.*
M'4NVK-FS:-.J7<MV*Q40%T%5G1ONZM,P3![HW<NWK]^_@`,+'DRXL.'#B!,K
M7KSWBD$J<#Q(GDRYLN7+F#-KWLRYL^?/H$.+'DV:,AH8=%.K7EWHB)O7L&/+
=GDV[MA;MV[ASZ][-N[?OW\"#SP[#NKCQHH$``#L_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>b87566a1b8756620.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756620.gif
M1TE&.#EA+@)$`.8``"PH**JGI%-04+V[NCDV-DQ)2D5#1.?EX_;V]?+R\;6S
MLJ:CH:ZKJM32T5E657U[>N[M[)"-C)V:F8J(B.KIZ`<%!N+AX,W+R'5R<<_.
MS6MH9][=W)>4DXB&A;"NK&%=7'!M;+BUM&9B87AU=*"=G,'`P&YK:5%-3.;E
MY,;%Q.#>W8!^?141$N'@WUY:6=K9V+.PKX*!@<_-S-S:V962D4E&19F6E,K)
MR-+0T(."@NCGYL3"P;^^O:NHI^3BXFEF9-+0SKJXMXV*B8.`?M73T<+`O]?5
MU$`]/!@5%=C6U=G8UHR(A9*0C\W,R^OJZLO(QIN8E^GHY]W;VH:$A**@G\+`
MP'MX=^WLZW)P;_7T\\+"PI.1D?#O[QT:&HZ,BX^+BI>5E&-@7\C&Q34Q,#`L
M+$-`/TQ(1\G&P_/S\B`='0\,#<;#PEM85X:$@E-/3H2#@R4A(1L7%\C'Q\C&
MQ_O[^_KZ^?W]_?CX]_GX^/'P\,G'QL/"P<K'QDI'2,+!P?___R'Y!```````
M+``````N`D0```?_@'^"@X2%AH>(B8J+C(V.CY"1DI.4E9:7F(1<<IR=GI^@
MH:*CI*6FIZBIJJNLJRB9L+&RL[2UMK>XN;J"("R^O\#!PL/$Q<;'R,G*R\S-
MSLT?N[$A'-76U]C9VMO<W=[?X.'BX^3EYN?94M+KB0(3[/#Q\I03!?.4+`0&
M^_S]_O\``PH<2+"@P8,($RI<R+!AOSCO[K%S)[&BQ7OU+CYB,4>CQX\@$5$,
M66LDR9,H(65,68@CRY<P<9F,66FDAILW(]#<*0_GS2&"5L9T^6='CJ,YO/!<
M2K,!TJ.&9C)]-))%B:LE<$S="JN%DD)82W@`$-0>3:(3EEQ8"X2KVWD(_XP<
M@K!VK8.H$=\R&AE'KU]$4J"T&`2!AXY!68`F.D#VCU"8:`/\G;RKS@\*C#3@
MI=PN8E_.?U4P*<(BRY\+/Q`0\K)#$>.R.R.#GCUKB-;,FVD3XJO[KPL[.M*8
M'A1DP:+7CLT.[>A8<N_GB2ADR")F^*`5(1QI+B25-F_H6]%,Z.-D@1GS//Y<
M>5#G>./'+V6#GS](A0,&+FX0LF%<>^[GW]&W%`(G+."%$'_D,((=(&#F'FQG
M,3>!<P*"9P$!0&#@Q"`];`')=KOEU5N`<T$Q`RX))$#3"[C8<.(A;X000C1,
M1$`%$8T@!Q]+\D770X4T04!%>X=800($1]`AB/\'BCT"XB#=S49B(424$04N
M+;A`)$P,_'@+%AX.T@0`(U`AR`\P+#%`DP\F%YN$%!["`!9HL!/"$GH%\862
MN2@1Q@:'G)!'"C68YD$'DCPI2)2@32DF`2K>0H$(UL6D@0>WU#'$&XOXL,(?
M"30A"`13\'&(CLI!!F<B"HBPI2YU3""B6QZ$`8$N1(3APR)!")%%>G\@P``,
M=BRBZ!^,<N;H'RV4P44N5LP*4P(U6'`+`BX,H$@'2F2!`0=_<&'%`F,H8`BJ
M;P85)R$;&%"I+B0(0-D$+NPR@!N*&(%!`BTTYD$.-9BKR+')4K;L`V;B<@<9
M^@D2@A:2^"#!%@T;XL/_%C3<-H@4$3"APB%YO!'I'TY`\08)[3F@U"T;D($'
M(E1D]T<)X%ZA8@<TG/M>JO&M>@@&);`#01<,#,*%@Y?0<<`!=1:2P`$4%&L+
M!&I@J@L&:R""@@!\GB#(82I,8>Q_(WIF"`X\UT+#$7?\H8(&%>00"04$>)`%
M`,`2TD(<26QPA!Z#R-"%$U(<(4,A=A10P0&"(%##!XJ+X-@1N9@@<"$HZ"0(
MS81HH$XAZ$:H[B$7L`%/&)#^@<<02("+21935"`V(0BD,<8-K]+R0!Q\XH+"
M&(>@<,*67@\R0!5C<R>ME&87T@&BN9Q@^B!PR`V)&]'\<8,:KQ!"0+U_D)"&
M_R`)'(&%("M03@@4<#/^1P^16E'!^Q6\.XL/:=?AAM0SN_X'#T4XU<[2U9Q#
MQ``,[*"#&B3W!QV\0`W^NX03*L#`08B@`BG0A0(JH"U='&$P>M/`R/Y0O#]`
MX`&X41YX'"4`Y.4"#B@<!`"L9P@19+`065"#YNI0`0D0X@(5`%83*G`!^@5!
M$#"HP.$$400VE&!QAJ`"`?Z0@@J0(!=D0)H@'G`%0G#N#P-(#P@)$;KEC,X0
M+M#8+H8HHCA$\!!L4D0.`%#"/P3@"&K(72UD4($1["(`7A($!4;PHD$4#P4H
MDP'_#D&PY36J>80HP*URH0;H"6*&B'!`T`HQQ$"RX/]\@Y!`!>3BM@I8X0]O
MJ$#;J%A)04A!A$]TWR"<X(##-($%,;R%`_+VAPP4;1!X(,$7LK`!!WS@`PDC
MXP!%5T`TOFP=7Z@`%`CAQD4TAA%NP(#Z_H`###C``+MH006NB0L+?&H0(,`1
M(71P@JP-X0,:\./`R*:;*67A+KJH@(@P>0A-&L(/01Q$'*8G""%48%=_.$`%
M[@("-0QB#FH`@2`PD)Y8$@(&9F#!$.Q`A#@<:Q8/F.8@>A>),JKJC(2@0QC@
MP88*Q*F:BB!G(NQ@`B9T81`FR$`%8""-"CAT%V6@12-7"$E!,$"B^=PG#?]@
M`:R480M8>>8>*K#)/R`!?(+_\`(4F5H!TV'AIZP\'Q.N.+.M;DQQ/.CH1V5A
M@Z56PJ0]0^D@8.!670C`I=1\HR%DB@@9>"")$QU`""HP0EQ48'Z[&-\LAKH(
M*9RS!1J8)`8@`(+"GF1*`:AK+=3`*1DN]0(1".T83!#:"`R'"!6PVA_4D$L[
M5N`KW*R`3B:`6#!6@`FKC8-N65`!)*QL$'5@P01P@(08Y"*SF8`K)GKP,4*@
M0`@DX%,2K'#$/]!!`2`(X!^R\`4;;.@/*!A"?WHTB``X\A87)*L@8%J($8SA
MO6IX[QC4>8@?Z"`%:@`":/_P@"GN@@X^E09?,<%817!!E7^`0AHP]0(DK%:6
M*<&L_V9I`0!07G+"_D0<$A#$K)T20@45$-@&/\:#J@EB"VKHHA:PLH74CG$0
M9:!"%9-I"^1B0KF62*(<"'&',9!@!>!4``&"X`!P:<`%/#A"!.Z0!@DP`7@Z
M8,$"ID`Y\@K"O/#H@6SS:LU&!%4*U7,``K)P!*3J`L1F$+!0Z8D(AOVA#`'0
M3`^\IH8V?&`"[=D#"$2@K1+0X`-`V,`(/D#6""!4&A+>A0/P><ES&B+#A5C!
M"50S`0+4:0#]`4$-)KIIU8E@I7]P0`4'85%FD1(%<'`"`]1@V5G8^!(X5D04
MKJ':\`D@#3L>Q!<P8-TXM$`$N(4`$J+`ZS\$P0TZP"T"RO^@@R]\R@YCV("5
M[7A>6UC`E%R.*2-:X$<\'`$`ZM@!"UJ#B`7D(18WJ$#.=C'@2Q18$49"=0+B
M@(!HK18$0EX#!8Y@`P;`004Y(`,)4'"$(<#``-FQ0G,1750[3G@6)$@=!$B`
M!`+P%(T0,T061+`"#QPA"8(@``L$<04WV``*`@"4(#9P`BK8P`4J)X06U'"8
M/YB@"R"8``B"YH5MWN+5EHAU(MZ&$\T)P@)W`$"N!1$&W/[A""GH0W61$',3
MG/)_D/O#$N1F!S*(VV>$P#(\`(`O0:"`!?),1+L'46\J%$L`5[S##[B7B!"L
M,A,+J`#(V;UF%3(""&&`P5T(X(?_$VQ(#1^;0`0Z(("KL`$*"OK##*SB9W#&
M(]'LW@,FI-#!KWU.$#(HHB'.T`!'G$$!5Q*$"XS^\X=#0NB(J,/2EM;%0BB=
M$$46A`%*L/OUJI,)9/CN#H0`!QF@``E;&`$<_#!ML;.#`T@H?1ZPHD9#5.P0
MU+G*KKH7EE;#X'Q6&$$09F`%%US!`2K@PA49(`0?+N(#057S8MF,"!9@X(I8
M^$&GU<`XQ8.``#@1!%!Q`UV`$W'$<.M5"$"'"U/@:#1!!V;P7;BP@)0`>X?0
M!+JE6_)B>TMG<QS&,`7P2VK@!'40!D=@&GC0/1U0+SH0`!G@!C+0?-5V"S7@
M@/,0!*=T_SLML`!ML`,0\`$),`(*P`1)X`'NEPA20'?R)POOI@@&``=M(P-I
M`$K\YQ@1X`%]8!H:P`-0D0!J,!@,8(,(^`>?45ZN)PMH(`(0!A-8(#/'=8:.
M8(&2<'O&PS4ZH`8(L`(2=0%!!0)A(#5/D`9T0`<ND`,X(%%*@`3!!7;E-8.V
M0`0%4'WQ\``S8`$28`5H$`5'0`0^P&QD0`1L4`0NE`A9H`']L82QT(2)X`79
M\V96,P:8(0%F8@4U(#T)4`V"``4U(`!],!AE((DRT7`4>`LH,`*M=A(!<(IO
MF%S+%`N1^`<4T!@8T`?G\0<^\`$.\(LX,`9'T(T88`<C8`9F8/\"=X`'#G`"
M-8`I,C@/&>`"L"4/",`&3^``"8`!8L`?1:```@`#9?`$^Q@`$F@(=]`!8;(.
M:U<)JH@(63!)ZO%,.E`L:&`:=C`#&5`L*3((%G`!PT$!>A2,"1AV<"@+5_`L
M,2%Z?Q22C""'<],>=N`^=4`$,9<%3;`A>#![!S!)1I`$?'('36`M?[".\T`'
M8K@.=*`M1L`!$.`#?%`T.L!3F*($-G!WAW`C\7"0E)"0C_219E@(3H`.7OF5
M8!F6Y4"26WECS7A2S11VC@@D,&&5DX"5RB*,;I4`85&7=GF7>)F7>KF7?-F7
M?OF7@(D5J@&2S`@A9I26C8@(#[!HC-G_F([YF)`9F9(YF919F99YF9B9F9;9
M>3+4=R%"5%IY96=(4FP)"U)I",,H"2KI$4!I"!D0F+`9F[(YF[19FWA9<X3@
MEHE"?UE)A@KH>CNP;J49"T!``QWI<(7I)LPT(:BYEM8E!L,)#]/19?/G=P`B
MEXE@!%A`FM%Y"5!PA+^9G#N2$JVI"'>``8'4G;J0!`[0/8B@FY$`EP:#G8C`
M!I>CGIG@!C<4GF9IF&C)G`KHB'9P!)R)G[EP!6G@GGOEF5#BG&^!>89P`370
M.R]P;I&`!CL`C(VC!2Q2"%S@!S%'"!9@/QN@!<>8""5ZHD:P!V0I)BDPF(/@
M`WX@B76@`TL3_P5"@%6$V9_*>9@`JI:,(`)I9Z"Q<&B&$`19])X,NB@.ZA80
MRAU7%P(GH`;,\0@#4`!BL``GH$5(1``W$`'T.`A48`!`,`$_0)9B`#?T]0=V
M(`)6\((TI@ATP`9OZ@9Q&BX.P`1-X`#)U"P,D`(G4%TV-P8U$%_O^`<=H`:*
M^@!K@`1<BIP\.IXH49Z'T``5<!MH0`4%2@EH0`(YH'F%$`1OX`'/1!MGX`*,
M9@AV``<<MJ#5^9G0\:2$T`4(9(U,0*600`<`X'1E$$<H$`<\A0<"$$--D`9^
M$').9T)!4`%KNFH;L@%J4$B*\&3/&JV%P`0`4"PP``<.@@'Q]V2"</\!#Q`U
MJV9A<K<#<S`'2;FKJ(F2;2*I)T&I-?13*'!!>D4)"F1F@G`#::"CND$`-J`(
M#@``"MJ9K]J@H.F;.XHY(59>N'H(^CH(/%`!#?,`!$L('(!@CO$9(W!3@J`!
M_B4(<\"LN<EH<3`[@C`$;IB;)B!0*/L'>4``TX,"`'!U<7!.<J`&DJ$`O7,$
M)?0`80`X@U`#J2J:XIDVY,F(5U9M*%`!/M<ZL#!Y,E4&%?`$T`%B!5L(M`6>
M!LN$O!F7H0FIA9!N^QD`#QL5A_`!!R4()-"P@Q`&#B8(5%`!@-('\8>HM?4'
M(TM?":!/@T``&_BQZP(J?AMR@4M%%>!H?=#_![;5'RH`!Z!&"'T00W00!X<%
M!PA5`):WL$%WEG&%F$NK",L:N61XK[GI"%30!F#U!R(@`/"9$G-0M(<0`%8Y
M6!_UND[RM?,9MM]W"$]4I69;I=QQ"#50`5(3`-(42=>$O/I!!LI!6_2UMX.0
M!!7@/_O0.8-+O=:[N7_``%LF"`5`!G]``U4K"(S!,PG``B&*`@N`!"RP*P-K
M"#306;#FN3RBM-2F"!G+)NREI(T@`NG6/0H`!2=`NE,1NXQ@`F%P!<<TN%R%
MM+CK']99-F%[!P3E114`O&?+35AQ!%@Q1GU06WD'GB=P37E71&.@'!U0`9\G
MO8*@!-4["$=0`RB`_Q5NL`)8,1PP[#\S3`@>\+U_T`?`8P-$='1T1`AV\`&U
M-@@;`!&AQE<8(%+UZY^?^Z/E94F'0%NLU[^'H)M.(`!24`&BH@-L@`=Q4*M<
M@<"+0``](`88@)N&4`'<V[6IJ+N3X2AA6@A51&YVM,$1@!-P@!.7<T&1HE7W
M*0)P,`CD.QA]T&G\M;HN3+A&!P`"4`0X008U@!/=T[>3?+CX%1'>QK@[4`'5
M15RC!@4'.`@/4"\"X'."X`:\]%;VF[1R)0@-T%J&8%!;?*\[8`U=8`U+=`@*
M@$`<5`<B``$,P`+!O!0+4`WN90U9"XU(``,ABPAR?`B)?+!,FK!E.`@.</^L
MA1#&;AB\(G$(`+5$(```+Y:Q?+("')O-?\`&U1S)?P``(-)*@Z`!#DPF@X#/
MHT(`H)8$76"ST#,`>,6V0SE72M$'94<(W'JT!&3%;ZL(;?LD7"P(*I"N<P`'
M&AW-@I`#;<,"4,`$F/(!=;04.)"N$F``&FVAA3`%+/`!<8L(,-S0P'32F2"?
M=]QP?R`$QF4(:B#%Y'P(ASL(JTI6!'!..*`:=PB=>&``Q78!2`!;`,!Z]+QJ
MJJ%3G_<'^GP('7`$6<W"H*).7@`\?]"^PP$"Q9,#9OT'$4!#"X`I>/!==D``
M.I``25T(]@$+JZD1T_8'/^#2UE<!J7+1ML<(=W#_3MQX3G"`Q9"``RU+""DP
M!(_*"$&0RI"@QHE0`SD`8B]6"-Z+RZ?!>K"@TW_A*#/@R(10`S&D!"T%`CXY
MO(>``T>@!!$@`"J"`X5[`W!@`8O9.PPP!ESP`R``H[Y-01"F`5B@`P`@J(*+
M"&&PW,TM""90`=:"`&$P!"UP!+^D'@:P`$]P!**W`H=5WF.P(4RP4%8@`'+1
M!$A@I*SKW)U+Q?=;RQ\KW[23!O!L5<GJOXH0`N>TN)A!O9N:"'<@+RUPUZ[\
M!UBP2(YP`:,V"9I]"'6@!@$4!ST0`M'\`&IPGX(P`N#LM1-<3SR-2K\U"!Y0
M`.UA!!H=HH/0H8?@`R2@_P#/5`=4X)XJ(`%!`*."\`)0,``DM0$:#=\\``6'
MNG*U9PAX4.3O*`6G2`=!(`$NC@`>0`6XF=(:/0<=6@<P\..K1`6J+7ECP)T5
M.,N3BK_A<W6(H%7G!@$+0`8.D#6)@+2$,"-!^P<CH!\>\`$`T`%;/0@H`')Y
M@`<O@`9&8`0;(`)%L`81,`.`0@=R``-M@`,^D`&#V`!$\`)Z@`!TT`)1T$5<
MD`(S@`!@<'&5@`,6=@@S0`8JH@$UH%V&X`8&T*)L"@`GBI!V?-HE3G!9:P#0
M2:28\`,T=D]""]'+Z<`ZX`9D/BHL8.KWL`.F8P8J8`5B\`5%``0.8`%3``/O
ME/\`5E`^10`"-D`&>=`!33`"#`!U#&`%.$`%2=`&68`$=+!6\1!<Z2D(*6#`
MI9WK?K$L?Z`$8Y#D#A.QP"X)+6`"O8,`8"(+?7T1?_T'-J#FAS```,#C\V!#
M)T`$//4!=.`%/H0W/<`!5F`!74>(V3$%YA(&==`!3+`"&J``7(`%7'`%C/L#
M&D$#^EX'1R#8=3SBWE'B@M")+NX!I%WPCW!/(Z-2ZL779AZO:*XZ#D!*B,`!
MVUD184`"&F`"%*`#!@`!)R`#0.`U`C``+3L$*]`$X#,&>#``E`,%'\#V.Z`"
M*(0F(8#9\``$8&T(4Q"PM6#:_0[T@G`'/0#?,&[TD##_ZH2P`/!M[#[JP"0G
M`!JZ)*TZ#S\2`%I!!"#`!2+0!(+U!V%@!"R?`D+``%;S`!.P`)7%`WH@!7)3
MBB0`!3WP^A8Q`$M@\7_`!'9/8/RN%_YN^$S1\!;Q\(+@!`\`ZX=0V;Y_":E'
M"'7``5!@^ST/J]<9MLD_%<!?$<(_",A?_=*0!;>>T[O_H(#/_3%Q_1*1_>3_
M''[/^^.?_BQA_O>`_NY/&^LO_M0__S`!__,@__@/"'^"@X2%AH>(B8J+C!J&
M`A.,DI.4E960@BP!FP$#EI^@H:*CI*6&G`$V`((3!::ODBQSK`&PMK>XN;JO
MCH68N\"?OSG$Q%3!R,G*I<7$T1RLKLNELK32UM?8R;V$O]G2W=[AXMZMXY74
M?Q-D!NP"YN_PV0/L[&F/D?&[X/G\_:'E_@ZA0W.@X($H`1,J#(7`8,%["U_M
MBT@Q(4"*Z"IJW!AJ(L=)#@`4&$FRI,F3*%.J7,FRI<N7,&/*G`E3I$86"XCH
MW,FSI\^?0(,*'4JTJ-&C2),J7<J4IP%\'RV)F4"UJM6K6+-JW<JUJ]>O8,.*
M'4MV;!"-`"JH7<NVK=NW<./*G4NWKMV[>//JW<O7+8VH@`,+'DRXL.'#B!,K
%KA0(`#L_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>b87566a1b8756621.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756621.gif
M1TE&.#EA+@)$`.8``,'`P+6SLLC&Q[VZNCDV-:JGI$5#1%-04/;U]>[M[)&.
MCZ6CHM73T2TI*/+R\:VJJ7UZ>9V:F8."@DU*2G5R<=#.S5A55.KIZ%!-3'AU
M=&9B89B5E>;DXXB&A6!=7.?EX^+AX(J(B*">G6UJ:0@&!][=W%U:66AE9(V*
MB=C6U<?%Q,"^O.SKZG!M;(6"@1D6%K"MK)22D=O9V-/1T+BVM9>4D\+`ON#>
MW6UH9L_-S(!]?-;5U!42$LO)R+*PK\/"P7IX=^3BX4E&1='0S[JXM^CFY8:$
MA-S:V6MH9]G8UBDE)<K(QS\\._#O[IN8EJJHI^SLZZ.@G^CGYC`M+"8B(AT:
M&N'@W];4TY&-B<S*RL;$PY*/CXZ,C).0D"`='(*`?G-P;]W<VXZ+BEM85_'P
M[V-@7XZ)A\[,R_7T\_3S\D-`/Y:4E,G&PTQ'1@\,#5-/3BLG)S0P,(>$@B0@
M'\_+R/O[^_W]_?KZ^?GX^/CX]^7DX\S*R?KY^4I(2!L7%____R'Y!```````
M+``````N`D0```?_@`@?@X2%AH>(B8J+C(V.CY"1DI.4E8=U?YF:FYR=GI^@
MH:*CI*6FIZBIJJNLK:ZOL*9O#;2UMK>XN;J[O+V^O\#!PL/$Q<:X3['*R\S-
MSL_0T=+2/%%TU]C9VMO<W=[?X.'BX^3EYN?HZ=EJ(=/NH5!;$O/T]?;W^/GZ
M^_S]_O\``PH<2)#>CG>N>`A`R+"APX>@#K2#^$Z`&QP8,VK<R+&CQX\@0XH<
M2;*DR9,H4V+T4H/B*84N8\J<^4HB36@">-S<R7.:@98].\'\PT6-AZ,C@BI=
M&DO`T:-3.MED^BHGU:M81_W$.C1$@:Q@PZJP,0J)U(EA45E-R_;JUJM=_[^V
MG;LSAP=29CE-I3MJK8(JMH[P'?SLBRTWF]Y2C4NXL<,/2?&>=0S*+U#*F%/E
MN!*J0>++3!EG'LV*#80A%I)L2E#&0:F\F_:2_F-Y=N8/&$PTR12@`(M->DZ(
M\JQ)<>B%?[S:7EXJSX0'7#AG^J`!BBG8FF23KLV\\1D$)HC\V5##SJ8F+A(,
M_\P5N7)1O[O/S>/Z$XS6&##]@=+"RBGLF6@W&G?R$0;!!2Q4$04`YF6R`0VC
M$)>)<4N)]LD=7\CU3AT!-*:%==+4@<,`GYBPQQ!JN.8`!8+]-]ER!!9(EQ-5
MT$`#$W4(\4`F`CA!BH1_4*B4A9W@P00##%W01O\0C2'@`8G3?('6)CG\<0&4
M(_20"H!_")A9C#+.-40+`0@GSQ]H4%`*D$(&120G%JC`4!@&^.=8$Q9T&"(0
M"XAB0@4I')#)#&H8\($H7'J)&9CGM5!E-"S`$!89.T(S@!P(<"+%'P,LP$)4
M'?CPQQAIK,D>7.YIR,D"&32$@0M?5G'!-`D8H)XG=4"P$!IJ9#)`$U%,Z4FB
MP@ZHTQ\*@+;)$$A(!\T'%)20E@@Q1+/""+=FLD4$`Y@'P!,_V!&=*6PJ.V2J
MGC1A0GWOP%#%$)E<T`64KJ2QA@0_=!*!$2O@`8T=3)3AC@\Z>&)'#97^\48F
MF(3A8RC$,L?H'TYJ,<W_&Q:S]0:]SM`P1H.@K!!#$V+(\(<#0(R0PB?EMI?)
M>YP4`$9#!&"0B15CD&#N*GFX`00G/9"PP30;D*"'.W/<T8D($6RRL"8ZS`KQ
MB[9-/(*JSZQ@<UM)J+$;-#&($$H)':#YQD(!).##79ZTC.K+6&=R`H0(%4%"
MP9J\L+,J-+AAP6I>&#V-%B0T/0T2<FX2P1:<//T'#?`B2O5LC)(AA#MP)$.Q
M&$.C$D0;&'3Q"0(9O*&;)@EX,`$%(#-,0.)UM#`'`4AR0L##S^!1A;^??'&K
M!<AET@++IRZ&;B<>2-TN"8QKXL?>F@`9B@9O7,YP!BTHX8X,)&PMS1FB:_+$
M_P:M*XP)#&,H`$;YG$0,X[')=@*!>-*D0,(,^T7@1K&B6,$#"':@P,^0!P':
MJ&%6=:!"AT3@O4Q8@`0`<"`,!J`&'F1J$V5PW#-BD#!.9*!V?P">)J+`L4VX
MS7AP\X0)&H(#$D1A$\];#RDL$`(X:"(&4?!"`:=!!A(<2QI.VD04]*.)"SAA
M"7]X0`UJ0):IZ85_BX*?N92`AFE$@007_`,<H#@$WG%B!`3(A`W<D*U,[($'
M]2$`%_[0!1[X*P$DR(+XG`#!3*CF#RH@`9,V88072`,*?^M$`"2E"1'^@0&:
M:UOQCI-"3MQ`30PY``E4%</.D((%8A#!L6;@@@J0P/]9TB`!"=XA/5BX+Q1X
MD%H=/M`@*=2A".S;"9B*$,9I``$QT8.BH3J!`#<,[P\@((&>--&"J#AP85,(
MY!]>L,8_Z.$->*CC)E30*TYT@01WA$8<LI@)/;2@=7'Z0PE.L(('%$&1Q8'>
M*>K`KDV0@1-EC)<F$,!-!RCM#V_Z0P'*QI`'4G)G1%AB#:H@T$U]H@![^`$)
M[(F!!&S@A],0Y3NTQXQ3@F((?OP#$4A0I5XVP0V'6@J8?@!)::C!#R;494B7
MY4)-D$`#G.B#]?Z`!.VYP0C1:\,?[E"&WT@S$RRP@)V$2`*Q1>,`CQ(?$?_`
M@@Q$@0]80`(2JH7.":FS%"K_J((.6W<"+\!A#\"<`!64<`--#.!8-?#"'!AG
MAS+,H0$DRF<!H`@-".@,ACN3@0#V.H>]"J!4GQ!"'2K``Q^<@#,>:""D2.`%
M4C;#HJ!P`PC^``$35$L+<?@#2-N)@';>Z@[O;`B8HI"O:30`I;G\Q"XY(8"?
MDD!0B9F`)I"`4A*@A19_P&$F?DI!$KCA:)LH``D4((T,T`T6)UQ%`IA05@(,
MDPLFN(,4>'`'"+2*!K"]@!]T<@0+.H`)#B#"QX90!7P>+[AT?4;0^)F)2H*B
ME)UPSA\2$`<#^,@*2B"N.ZY`@I)*`[ZN@.PG)A"`.O@A"6'<@EG<$`<F5.%H
M2&A`_QQL9@0J>&$`"E`"`::P&R5H:1I@"D$%W!$'U&:B`5-B@P567`4,K)B]
MGHS@'WHHL$WT0;:9\``5_F!;3<S!`"MHU6YEK(D9]#BX=XT&"JYZBN2&8@BV
MJ/$??F"`3'P!IYFP;":4L(<.".H+2<D1$8ZEG@I,(5.9\H%GY)I>9^2!!S#-
M6_C>.PH::.[&YHD`";[F"0B`"!8;'>9_'SLY4#Q`!TM@PA_F<(,RK$"S^0)#
M%&B``0?8@<`2&,-\7S#9&`Q/!MS$B10Y$0(01@,)N#SQE!+@5^?N=669^"@*
M,L$]K)U`T9G`0!_^H(22ND$"8O"#L/W@PSAK`@-2SH2>2__8C/C%PLF@0``#
MILV`LF;B"3C>0F38.(8+Y,`-`!#`%#!0A0XI0`<?^&$4F&"`^J`@#F9ALT,L
M0(!W)B`"4RA#X@8<BC0$P`(9",,?7."?![QA"A'@,W#DF((AL.`.`H!7!?(`
MS#^D00`&#047>*#P:`"X%0+VQ`6FL`$U'4`$U@-I<K"0@08<X`!QZ(($OO"'
M'/#@Y6JH945&O8E2N^.:]_P#BE6[TDU88&L;/><F!F#B*11,!S:T$@D&<`%J
M,Z"H>]2$!SJG"2ZX(=3-9C*Y%AF*(-3CA9GPP:Z),K-,(.`$$]!``[10!IHO
M@0I$B`,18."&R,V7AIH`@1>Z>U[_3<S5(=T554Q6\+<R."$`3UB"!7*0&AIT
MX0A`0,"V+T0%,2#DXZP(N2>48(`SY-8`@51Y"+!@!"$?00KS^$,2J&">!!P$
M(2$V-30(UR)>2X#HGF``&O^0@17*W@+X^T,?Q):#!DC+`2\`:P$RRXDZ(B`*
MF[J`$I27"2!0/QK.1B[902&%+9A_"PG+0BU'T,P_6,%D=7A!$(1`-QXH8`(3
M,``)@%`".61"`AX0`%"B!C\@;PX1`HKU$!$@-@1``W=0`4J0!G801D)P!BVP
M!&60<9_P`#KG#J"W"J+7"280=3W#3ZJ'!0E`!2+`!B^0!;$G=')0`6K`."=@
M,B#&<YK@_W/34`=N0"(7T`(21E6<4`;<MPDVH`9O(!R90`,\4"DLT`8:P`2P
M]@<R(`0F8`!@UP!:(@55X`93<#J<@`$#!'YB9RKIY`IV8`)?T`,OD`0)("@V
MP`1+H`.R901",`0N4&73H1,LX`8^\`!4T`,54`4_L`$O@`<&V!`8@C<4@2TB
M(`5E(`,SH``^L`<>``,$,`08\$Y%UPE#\`;Q-&@556B@4`'#5`#2\@=.D"DY
M`"\IL`4=("<]\&$LX`1&0$C8YPZY]PX=X%]I,04C)@WA]PK0E@I-$`,=P!D(
M`!1$8`1.H#1W0`,2X`2`13&&$P8A(`:1\P,=L`9'DX@-80=1T/\\#X$`.C`#
M&?`#/E`!-;``>D!22=`?*&`$"P!VFK`"8C!9#/&!JA""CK&+[H``4V!M:8$%
M[$6&RE",/0&.#D&0?'$#2^58H_A$$H.#+Z-[T4`$.F"/3,$"'O!G"/ELX^<F
MA9<)A^<)9&`)*KF2+-F2+HD(5:4,_M@8`/D.`8`[6($`&M!QT#",KJ"0/,&0
MFF`"QU"41GF42)F4N9!(T4-H%/D^F>"3.A@F2^&3K0"4.R&45$D7_+@EI/@E
M%ID<&(D!!E"69GF6:)F6:KF6;-F6;OF6<!F7<AF7NF>5K("5-Z&5GE"(6TD1
M1&!4=#:1L=%FA%&3FG`$5I>8BKF8C-G_F([YF)`9F9(YF91I=5X4E67X(R.Y
MD"6I3X3Y!P&0`478EPAQ!R@@`;%T8DXYF!6)F:2&D:QE@Z3)##!019]@EZN`
MES2AEYMP!%00'[/Y$&\`/5V)"C-9F&$YE9ZP`E@6G,M`'>VT";BI"KHY$[S)
M,%Z@*A3GG+&0!A7`;)K``B2`1#$9"\<Y&(8)3VH0D=SY"@'0=ITPG:E0G3)Q
MG7^@9^J1`#40!YD9"@X0`SS0G+%F`5,0!=MI&RD0!TKX"6I@`0=J0JN9'9_)
M%^FY"4P`GNWI"AC0)_'9GS)D52Z3''%SDA<"!SOV!Q_P`V[@H:"`!FZ@6!U`
M`I[7'7GP`J7U_PE@`&[E:4I?&46NV7.P^0?\Y1IV\`-EX)"D8`<Q$`)?$#R<
ML`04P`4Q$'0/\`4ND#`1(%52!9\S``0=9`H[``$H(`;L>3(*H``9D$TKL@5`
M4!]WT`5]T`=KP"X.X`)2Q3I\M':<()^H0)\Q<9TYT#UX)0J&,PH_0`#EI0EF
MY@8/VA9ZH'BAH`)N4*::H&>_UPG%Z2)/637)&:1&$'4TX`$D$*2@L`&*9@4O
M`)*9T`,-\!MC,*,K,`<(4`<$\&AA$`<W-@'UE0ETYP;Z=0I0P`.<X0+)1DS"
MH5U',X%]X@,$8!X;,`%<D#,E%04$@'\<J@D!X`:CR:=-MIE!V9DDZO\)"T`"
MO]1>5U6<'4`#),`[=]`&)Z"'%*I,H,`%!M`$````-[H);$`"\MJ4@BFAK8DL
MRJ*<FS`'WG-UL%D'2#H=)%!:(]"O?V`"@60#5;`R54!545!>#^`L0(`6']``
MO]H)07"9FM`!%#4$)-")1>`&=",$!;11I<*#1'`'A6H!<T!,P,D)9\`#!_FC
MXG>&;R.BG1"NG<`%)(`%@VI)I#`!GG1'8V`%<3"&="$`$"L5!20$(I"SFI`'
M)#!3$/JO`3*A4]NIGF`W"XJPGO`!\+H)XPHB79!JSD-SF>`&&W!U,I9'H/0'
M:A",*`JR$0&;/*!I?Q!-,ZH)$.`%=Q2%FM?_6%NV/@<:`L3A`VY``'.V"2"@
M!((KG2P:F"`:M#"#K0+:"2%PM$G+"0Y`"$I`"-78"170`DU``A93``5P`VX@
M:&EQ`8,0`!A`""2K"5[0NF`%"B2PMCX6H6$;L%+I=YMP!B1@!IJ`MIV@MIXP
MNH:G1ZLQ7,XS/R1@>H=$`O23"15@`B#SL2&K%Q@9!"2P0_BD6/16'Q+P`C,`
M!SIG`%%'3&T'`T"@!MVSNA3#!%Z;"6*PN<0#M"@DM*9;KIYP38SX!^X57%K*
M`UKZO?IB,6[P`"EP%RXP!1J8%E\@50>@!%HJFTOG!_06"@A``GJZ"1UHGCU*
M&6"R`?NV":V%M)D`_[V<(+V=(`&I)ERF1@=)QL!(P,,U/$F;T`)<U[?E&QL8
M>74TC$_$FW^:H,,Y`:\&`%%-(`2FY@!;0`(X.2'$^P=`$#=WZ:U9V9E_8&R>
M$``DP#;F^J&AL$->`&849P!<8@I!IPE\0*FBP`>N0+6B$(4VL*Z@H%#%ZG[P
M*9,M_(]A.0!H!S2D.\2FM@#SD`%*0`\@U`&I)@(DX)#B>1D\``3J6CN!>EQ"
M)\+D>\/TT``M,`^-?`./K%DXEAWPF@$\4`$_I@D$<+.:,`:VFPDC0%&)\<5C
M$,,_2<9Y:<9E,(6=X,JXUL9*&PHWL$-J\`(=PH.-/`IUX+R9P(6<$`1@>/\*
M6O#%:E&UFP`'41!-6=`$/)E;)%"Y2WBMB+RIE!.62:!!FA`&)(`#SSNJJS$(
M%<`$A'"@5W1/7B<4:$$",>!)R*%0?G<#U:0)I[P)JS0(?;`"@Y"S;J"$<.1_
MFY`!<+!''L`$"(`$]>L%Y2H'3+DLNAR><6#/?T``&WR5QKR;9JP#A>H)%O!#
M/"ADG`L*'3!`!S!K?R`&/X7-7P$##!`&QJ<)**,*,,#1K.#'Y$<"`A<''E`#
MMLD))U`%>?L'0M![\<R:4"FPG;#2FV`';@!;W0N;.-S-)!",;Q#+A51C3^`'
M0V`'?F!4&^`'(),!6!/1GG``L`D!M;0$UKL))>#_!J7%!&HBN9APPHI7`X"I
MS']@`SV;!%[`TYF0!\W\LYU;P)^K"2K`QI[06OB3`%&P1(\&"O#L"3ZP`1M@
M,2M0106P1!&039NP![/F*360!`M@`TN@!BJP`$2P`:*S`@-0!M1R'VFP!`$0
M`P'0`B40!@OPG0@@@!2``$``7*P@!1+<"45@.#80`]&I"5';"1?P?<MPGA0:
MEG]0!DXZ6\;T!YX4O#<LSG_0`7^3`IRF+36V`@3P&QB`90_`!&C@`'&0,';@
M!4JG"25`!;#R"8+M"2!0!25@!T#`-CMP`(IW`FH2!G.P,GE``**R``2`!S1+
M!?1@`9*B`3"``%I@`1T'_P!N\&&:\`"`Z=E!(L`-D4]_4`<GD%2=8`<8H+XN
M41UQD`(+4`0A8`4]4$`>$`%GD`$KX+QJ``(4X`01<`4H@``2<`-@0`-BT`+O
M&`$!8`?:4\</40)5`-:9P`4IS<+RO!WNS0!HK`E]@PDRT`$3(`<BG`D)(+6;
M0#IB``:0FK^:X`-@$`(9P"XHH`-BN@EAT-E_4`0*@`$GD*^;0'"?L`(4(`<9
M<"L]$`=&]0$Z(`8XT$2&C`)(X!]78`'XAW\6@`D6H`0:<"#Z4DH$D'4ZWB:<
MV4BLRP2I23%48-\4<0(%@`-$L`(3^`<C0`1D,`<HXP/Z7`)"0`8'0'$'<`1D
M$/]&"J`!-:`!9A`[?^#I3>"+$%$'3+#:F[`#*QS6`#O6=JD&Y,D)56#C&6J>
M<FM6F]?K/,X0/IYV:@[H&!#?#M$"-Y`!!90#0I`"!&`#-/`S)&X!/Z`#0.`$
M`Z1W&2`$'[``'9`%2H``26`"`=`&3M"+,H$'%/#=?R`%;Z"U\'Z\\KXS%W``
M/+D"`Y_OJ9`';9"S'!`'O5O,!,Q(!OP)"X#`G8`&D`H11Q,&2I,`C_8K0?`;
M`R!M*M`$0Q`$(74%-G`!CQ8$#D`&`L<I*2`#1;`#;OX0-I"*F\`")J"\8-LE
M8CL7$_,XI*T)([#T.L\*%F#L'V`!E.WO(1K:G:`"++__]RZ!`$X0T^N=R#3I
MWIK0`P'7"1L0^(AO"@40PW,(]R(Y]!5BQI<_F^P]MCZ;+D*>"7;`QZ&?"M'9
M`^7=^9]-](2_^J0Y^G0/^;3/%W[J$@&?^V%B^VU1][[?%KM/$;T__/(!_&PA
M_,@?%L4/$<??_,NA_&G!_-*/%<__$%TA!W[%O==/&E#@5P*@UO'.J:7__6F1
M_0XQ%#ZP8BMVY^CO&#'N_A"K*"X,/QA0#Z,9_S<!"`$2@Q)^?X=_!C6(C(V.
MCY"1DI$\`I.7F)F:FYR=GI^@H9L'(:*FIY,"/(<('ZZN=:BRL[2UMH=DKZZ,
MBK>TE;[!PL/$Q7^DQLF,JLK-?\[/H;W0FCP'2-?8V=K;W-W>W^#AXN/DY>;G
MZ.G95*73P\SN\?+NTO.18NKY^OO\_?[_Z2S9LZ4*@,&#"!,J7,BPH<.'$"-*
MG$BQHL6+!N,L&LBQH\>/((,EF>*GI,F3*%.J7,FRI<N7,&/*G$FSIDV3,$+J
-W,FSI\^?0(/R#`0`.S\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>b87566a1b8756622.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756622.gif
M1TE&.#EA+@)$`.8``,'`P+6SLLC&Q[VZNCDV-:JGI$5#1%-04/;U]>[M[)&.
MCZ6CHM73T2TI*/+R\:VJJ7UZ>9V:F8."@DU*2G5R<=#.S5A55.KIZ%!-3'AU
M=&9B89B5E>;DXXB&A6!=7.?EX^+AX(J(B*">G6UJ:0@&!][=W%U:66AE9(V*
MB=C6U<?%Q,"^O.SKZG!M;(6"@1D6%K"MK)22D=O9V-/1T+BVM9>4D\+`ON#>
MW6UH9L_-S(!]?-;5U!42$LO)R+*PK\/"P7IX=^3BX4E&1='0S[JXM^CFY8:$
MA-S:V6MH9]G8UBDE)<K(QS\\._#O[IN8EJJHI^SLZZ.@G^CGYC`M+"8B(AT:
M&N'@W];4TY&-B<S*RL;$PY*/CXZ,C).0D"`='(*`?G-P;]W<VXZ+BEM85_'P
M[V-@7XZ)A\[,R_7T\_3S\D-`/Y:4E,G&PTQ'1@\,#5-/3BLG)S0P,(>$@B0@
M'\_+R/O[^_W]_?KZ^?GX^/CX]^7DX\S*R?KY^4I(2!L7%____R'Y!```````
M+``````N`D0```?_@`@?@X2%AH>(B8J+C(V.CY"1DI.4E8=U?YF:FYR=GI^@
MH:*CI*6FIZBIJJNLK:ZOL*9O#;2UMK>XN;J[O+V^O\#!PL/$Q<:X3['*R\S-
MSL_0T=+2/%%TU]C9VMO<W=[?X.'BX^3EYN?HZ=EJ(=/NH5!;$O/T]?;W^/GZ
M^_S]_O\``PH<2)#>CG>N>`A`R+"APX>@#K2#^$Z`&QP8,VK<R+&CQX\@0XH<
M2;*DR9,H4V+T4H/B*84N8\J<^4HB36@">-S<R7.:@98].\'\PT6-AZ,C@BI=
M&DO`T:-3.MED^BHGU:M81_W$.C1$@:Q@PZJP,0J)U(EA45E-R_;JUJM=_[^V
MG;LSAP=29CE-I3MJK8(JMH[P'?SLBRTWF]Y2C4NXL<,/2?&>=0S*+U#*F%/E
MN!*J0>++3!EG'LV*#80A%I)L2E#&0:F\F_:2_F-Y=N8/&$PTR12@`(M->DZ(
M\JQ)<>B%?[S:7EXJSX0'7#AG^J`!BBG8FF23KLV\\1D$)HC\V5##SJ8F+A(,
M_\P5N7)1O[O/S>/Z$XS6&##]@=+"RBGLF6@W&G?R$0;!!2Q4$04`YF6R`0VC
M$)>)<4N)]LD=7\CU3AT!-*:%==+4@<,`GYBPQQ!JN.8`!8+]-]ER!!9(EQ-5
MT$`#$W4(\4`F`CA!BH1_4*B4A9W@P00##%W01O\0C2'@`8G3?('6)CG\<0&4
M(_20"H!_")A9C#+.-40+`0@GSQ]H4%`*D$(&120G%JC`4!@&^.=8$Q9T&"(0
M"XAB0@4I')#)#&H8\($H7'J)&9CGM5!E-"S`$!89.T(S@!P(<"+%'P,LP$)4
M'?CPQQAIK,D>7.YIR,D"&32$@0M?5G'!-`D8H)XG=4"P$!IJ9#)`$U%,Z4FB
MP@ZHTQ\*@+;)$$A(!\T'%)20E@@Q1+/""+=FLD4$`Y@'P!,_V!&=*6PJ.V2J
MGC1A0GWOP%#%$)E<T`64KJ2QA@0_=!*!$2O@`8T=3)3AC@\Z>&)'#97^\48F
MF(3A8RC$,L?H'TYJ,<W_&Q:S]0:]SM`P1H.@K!!#$V+(\(<#0(R0PB?EMI?)
M>YP4`$9#!&"0B15CD&#N*GFX`00G/9"PP30;D*"'.W/<T8D($6RRL"8ZS`KQ
MB[9-/(*JSZQ@<UM)J+$;-#&($$H)':#YQD(!).##79ZTC.K+6&=R`H0(%4%"
MP9J\L+,J-+AAP6I>&#V-%B0T/0T2<FX2P1:<//T'#?`B2O5LC)(AA#MP)$.Q
M&$.C$D0;&'3Q"0(9O*&;)@EX,`$%(#-,0.)UM#`'`4AR0L##S^!1A;^??'&K
M!<AET@++IRZ&;B<>2-TN"8QKXL?>F@`9B@9O7,YP!BTHX8X,)&PMS1FB:_+$
M_P:M*XP)#&,H`$;YG$0,X[')=@*!>-*D0,(,^T7@1K&B6,$#"':@P,^0!P':
MJ&%6=:!"AT3@O4Q8@`0`<"`,!J`&'F1J$V5PW#-BD#!.9*!V?P">)J+`L4VX
MS7AP\X0)&H(#$D1A$\];#RDL$`(X:"(&4?!"`:=!!A(<2QI.VD04]*.)"SAA
M"7]X0`UJ0):IZ85_BX*?N92`AFE$@007_`,<H#@$WG%B!`3(A`W<D*U,[($'
M]2$`%_[0!1[X*P$DR(+XG`#!3*CF#RH@`9,V88072`,*?^M$`"2E"1'^@0&:
M:UOQCI-"3MQ`30PY``E4%</.D((%8A#!L6;@@@J0P/]9TB`!"=XA/5BX+Q1X
MD%H=/M`@*=2A".S;"9B*$,9I``$QT8.BH3J!`#<,[P\@((&>--&"J#AP85,(
MY!]>L,8_Z.$->*CC)E30*TYT@01WA$8<LI@)/;2@=7'Z0PE.L(('%$&1Q8'>
M*>K`KDV0@1-EC)<F$,!-!RCM#V_Z0P'*QI`'4G)G1%AB#:H@T$U]H@![^`$)
M[(F!!&S@A],0Y3NTQXQ3@F((?OP#$4A0I5XVP0V'6@J8?@!)::C!#R;494B7
MY4)-D$`#G.B#]?Z`!.VYP0C1:\,?[E"&WT@S$RRP@)V$2`*Q1>,`CQ(?$?_`
M@@Q$@0]80`(2JH7.":FS%"K_J((.6W<"+\!A#\"<`!64<`--#.!8-?#"'!AG
MAS+,H0$DRF<!H`@-".@,ACN3@0#V.H>]"J!4GQ!"'2K``Q^<@#,>:""D2.`%
M4C;#HJ!P`PC^``$35$L+<?@#2-N)@';>Z@[O;`B8HI"O:30`I;G\Q"XY(8"?
MDD!0B9F`)I"`4A*@A19_P&$F?DI!$KCA:)LH``D4((T,T`T6)UQ%`IA05@(,
MDPLFN(,4>'`'"+2*!K"]@!]T<@0+.H`)#B#"QX90!7P>+[AT?4;0^)F)2H*B
ME)UPSA\2$`<#^,@*2B"N.ZY`@I)*`[ZN@.PG)A"`.O@A"6'<@EG<$`<F5.%H
M2&A`_QQL9@0J>&$`"E`"`::P&R5H:1I@"D$%W!$'U&:B`5-B@P567`4,K)B]
MGHS@'WHHL$WT0;:9\``5_F!;3<S!`"MHU6YEK(D9]#BX=XT&"JYZBN2&8@BV
MJ/$??F"`3'P!IYFP;":4L(<.".H+2<D1$8ZEG@I,(5.9\H%GY)I>9^2!!S#-
M6_C>.PH::.[&YHD`";[F"0B`"!8;'>9_'SLY4#Q`!TM@PA_F<(,RK$"S^0)#
M%&B``0?8@<`2&,-\7S#9&`Q/!MS$B10Y$0(01@,)N#SQE!+@5^?N=669^"@*
M,L$]K)U`T9G`0!_^H(22ND$"8O"#L/W@PSAK`@-2SH2>2__8C/C%PLF@0``#
MILV`LF;B"3C>0F38.(8+Y,`-`!#`%#!0A0XI0`<?^&$4F&"`^J`@#F9ALT,L
M0(!W)B`"4RA#X@8<BC0$P`(9",,?7."?![QA"A'@,W#DF((AL.`.`H!7!?(`
MS#^D00`&#047>*#P:`"X%0+VQ`6FL`$U'4`$U@-I<K"0@08<X`!QZ(($OO"'
M'/#@Y6JH945&O8E2N^.:]_P#BE6[TDU88&L;/><F!F#B*11,!S:T$@D&<`%J
M,Z"H>]2$!SJG"2ZX(=3-9C*Y%AF*(-3CA9GPP:Z),K-,(.`$$]!``[10!IHO
M@0I$B`,18."&R,V7AIH`@1>Z>U[_3<S5(=T554Q6\+<R."$`3UB"!7*0&AIT
MX0A`0,"V+T0%,2#DXZP(N2>48(`SY-8`@51Y"+!@!"$?00KS^$,2J&">!!P$
M(2$V-30(UR)>2X#HGF``&O^0@17*W@+X^T,?Q):#!DC+`2\`:P$RRXDZ(B`*
MF[J`$I27"2!0/QK.1B[902&%+9A_"PG+0BU'T,P_6,%D=7A!$(1`-QXH8`(3
M,``)@%`".61"`AX0`%"B!C\@;PX1`HKU$!$@-@1``W=0`4J0!G801D)P!BVP
M!&60<9_P`#KG#J"W"J+7"280=3W#3ZJ'!0E`!2+`!B^0!;$G=')0`6K`."=@
M,B#&<YK@_W/34`=N0"(7T`(21E6<4`;<MPDVH`9O(!R90`,\4"DLT`8:P`2P
M]@<R(`0F8`!@UP!:(@55X`93<#J<@`$#!'YB9RKIY`IV8`)?T`,OD`0)("@V
MP`1+H`.R901",`0N4&73H1,LX`8^\`!4T`,54`4_L`$O@`<&V!`8@C<4@2TB
M(`5E(`,SH``^L`<>``,$,`08\$Y%UPE#\`;Q-&@556B@4`'#5`#2\@=.D"DY
M`"\IL`4=("<]\&$LX`1&0$C8YPZY]PX=X%]I,04C)@WA]PK0E@I-$`,=P!D(
M`!1$8`1.H#1W0`,2X`2`13&&$P8A(`:1\P,=L`9'DX@-80=1T/\\#X$`.C`#
M&?`#/E`!-;``>D!22=`?*&`$"P!VFK`"8C!9#/&!JA""CK&+[H``4V!M:8$%
M[$6&RE",/0&.#D&0?'$#2^58H_A$$H.#+Z-[T4`$.F"/3,$"'O!G"/ELX^<F
MA9<)A^<)9&`)*KF2+-F2+HD(5:4,_M@8`/D.`8`[6($`&M!QT#",KJ"0/,&0
MFF`"QU"41GF42)F4N9!(T4-H%/D^F>"3.A@F2^&3K0"4.R&45$D7_+@EI/@E
M%ID<&(D!!E"69GF6:)F6:KF6;-F6;OF6<!F7<AF7NF>5K("5-Z&5GE"(6TD1
M1&!4=#:1L=%FA%&3FG`$5I>8BKF8C-G_F([YF)`9F9(YF91I=5X4E67X(R.Y
MD"6I3X3Y!P&0`478EPAQ!R@@`;%T8DXYF!6)F:2&D:QE@Z3)##!019]@EZN`
MES2AEYMP!%00'[/Y$&\`/5V)"C-9F&$YE9ZP`E@6G,M`'>VT";BI"KHY$[S)
M,%Z@*A3GG+&0!A7`;)K``B2`1#$9"\<Y&(8)3VH0D=SY"@'0=ITPG:E0G3)Q
MG7^@9^J1`#40!YD9"@X0`SS0G+%F`5,0!=MI&RD0!TKX"6I@`0=J0JN9'9_)
M%^FY"4P`GNWI"AC0)_'9GS)D52Z3''%SDA<"!SOV!Q_P`V[@H:"`!FZ@6!U`
M`I[7'7GP`J7U_PE@`&[E:4I?&46NV7.P^0?\Y1IV\`-EX)"D8`<Q$`)?$#R<
ML`04P`4Q$'0/\`4ND#`1(%52!9\S``0=9`H[``$H(`;L>3(*H``9D$TKL@5`
M4!]WT`5]T`=KP"X.X`)2Q3I\M':<()^H0)\Q<9TYT#UX)0J&,PH_0`#EI0EF
MY@8/VA9ZH'BAH`)N4*::H&>_UPG%Z2)/637)&:1&$'4TX`$D$*2@L`&*9@4O
M`)*9T`,-\!MC,*,K,`<(4`<$\&AA$`<W-@'UE0ETYP;Z=0I0P`.<X0+)1DS"
MH5U',X%]X@,$8!X;,`%<D#,E%04$@'\<J@D!X`:CR:=-MIE!V9DDZO\)"T`"
MO]1>5U6<'4`#),`[=]`&)Z"'%*I,H,`%!M`$````-[H);$`"\MJ4@BFAK8DL
MRJ*<FS`'WG-UL%D'2#H=)%!:(]"O?V`"@60#5;`R54!545!>#^`L0(`6']``
MO]H)07"9FM`!%#4$)-")1>`&=",$!;11I<*#1'`'A6H!<T!,P,D)9\`#!_FC
MXG>&;R.BG1"NG<`%)(`%@VI)I#`!GG1'8V`%<3"&="$`$"L5!20$(I"SFI`'
M)#!3$/JO`3*A4]NIGF`W"XJPGO`!\+H)XPHB79!JSD-SF>`&&W!U,I9'H/0'
M:A",*`JR$0&;/*!I?Q!-,ZH)$.`%=Q2%FM?_6%NV/@<:`L3A`VY``'.V"2"@
M!((KG2P:F"`:M#"#K0+:"2%PM$G+"0Y`"$I`"-78"170`DU``A93``5P`VX@
M:&EQ`8,0`!A`""2K"5[0NF`%"B2PMCX6H6$;L%+I=YMP!B1@!IJ`MIV@MIXP
MNH:G1ZLQ7,XS/R1@>H=$`O23"15@`B#SL2&K%Q@9!"2P0_BD6/16'Q+P`C,`
M!SIG`%%'3&T'`T"@!MVSNA3#!%Z;"6*PN<0#M"@DM*9;KIYP38SX!^X57%K*
M`UKZO?IB,6[P`"EP%RXP!1J8%E\@50>@!%HJFTOG!_06"@A``GJZ"1UHGCU*
M&6"R`?NV":V%M)D`_[V<(+V=(`&I)ERF1@=)QL!(P,,U/$F;T`)<U[?E&QL8
M>74TC$_$FW^:H,,Y`:\&`%%-(`2FY@!;0`(X.2'$^P=`$#=WZ:U9V9E_8&R>
M$``DP#;F^J&AL$->`&849P!<8@I!IPE\0*FBP`>N0+6B$(4VL*Z@H%#%ZG[P
M*9,M_(]A.0!H!S2D.\2FM@#SD`%*0`\@U`&I)@(DX)#B>1D\``3J6CN!>EQ"
M)\+D>\/TT``M,`^-?`./K%DXEAWPF@$\4`$_I@D$<+.:,`:VFPDC0%&)\<5C
M$,,_2<9Y:<9E,(6=X,JXUL9*&PHWL$-J\`(=PH.-/`IUX+R9P(6<$`1@>/\*
M6O#%:E&UFP`'41!-6=`$/)E;)%"Y2WBMB+RIE!.62:!!FA`&)(`#SSNJJS$(
M%<`$A'"@5W1/7B<4:$$",>!)R*%0?G<#U:0)I[P)JS0(?;`"@Y"S;J"$<.1_
MFY`!<+!''L`$"(`$]>L%Y2H'3+DLNAR><6#/?T``&WR5QKR;9JP#A>H)%O!#
M/"ADG`L*'3!`!S!K?R`&/X7-7P$##!`&QJ<)**,*,,#1K.#'Y$<"`A<''E`#
MMLD))U`%>?L'0M![\<R:4"FPG;#2FV`';@!;W0N;.-S-)!",;Q#+A51C3^`'
M0V`'?F!4&^`'(),!6!/1GG``L`D!M;0$UKL))>#_!J7%!&HBN9APPHI7`X"I
MS']@`SV;!%[`TYF0!\W\LYU;P)^K"2K`QI[06OB3`%&P1(\&"O#L"3ZP`1M@
M,2M0106P1!&039NP![/F*360!`M@`TN@!BJP`$2P`:*S`@-0!M1R'VFP!`$0
M`P'0`B40!@OPG0@@@!2``$``7*P@!1+<"45@.#80`]&I"5';"1?P?<MPGA0:
MEG]0!DXZ6\;T!YX4O#<LSG_0`7^3`IRF+36V`@3P&QB`90_`!&C@`'&0,';@
M!4JG"25`!;#R"8+M"2!0!25@!T#`-CMP`(IW`FH2!G.P,GE``**R``2`!S1+
M!?1@`9*B`3"``%I@`1T'_P!N\&&:\`"`Z=E!(L`-D4]_4`<GD%2=8`<8H+XN
M41UQD`(+4`0A8`4]4$`>$`%GD`$KX+QJ``(4X`01<`4H@``2<`-@0`-BT`+O
M&`$!8`?:4\</40)5`-:9P`4IS<+RO!WNS0!HK`E]@PDRT`$3(`<BG`D)(+6;
M0#IB``:0FK^:X`-@$`(9P"XHH`-BN@EAT-E_4`0*@`$GD*^;0'"?L`(4(`<9
M<"L]$`=&]0$Z(`8XT$2&C`)(X!]78`'XAW\6@`D6H`0:<"#Z4DH$D'4ZWB:<
MV4BLRP2I23%48-\4<0(%@`-$L`(3^`<C0`1D,`<HXP/Z7`)"0`8'0'$'<`1D
M$/]&"J`!-:`!9A`[?^#I3>"+$%$'3+#:F[`#*QS6`#O6=JD&Y,D)56#C&6J>
M<FM6F]?K/,X0/IYV:@[H&!#?#M$"-Y`!!90#0I`"!&`#-/`S)&X!/Z`#0.`$
M`Z1W&2`$'[``'9`%2H``26`"`=`&3M"+,H$'%/#=?R`%;Z"U\'Z\\KXS%W``
M/+D"`Y_OJ9`';9"S'!`'O5O,!,Q(!OP)"X#`G8`&D`H11Q,&2I,`C_8K0?`;
M`R!M*M`$0Q`$(74%-G`!CQ8$#D`&`L<I*2`#1;`#;OX0-I"*F\`")J"\8-LE
M8CL7$_,XI*T)([#T.L\*%F#L'V`!E.WO(1K:G:`"++__]RZ!`$X0T^N=R#3I
MWIK0`P'7"1L0^(AO"@40PW,(]R(Y]!5BQI<_F^P]MCZ;+D*>"7;`QZ&?"M'9
M`^7=^9]-](2_^J0Y^G0/^;3/%W[J$@&?^V%B^VU1][[?%KM/$;T__/(!_&PA
M_,@?%L4/$<??_,NA_&G!_-*/%<__$%TA!W[%O==/&E#@5P*@UO'.J:7__6F1
M_0XQ%#ZP8BMVY^CO&#'N_A"K*"X,/QA0#Z,9_S<!"`$2@Q)^?X=_!C6(C(V.
MCY"1DI$\`I.7F)F:FYR=GI^@H9L'(:*FIY,"/(<('ZZN=:BRL[2UMH=DKZZ,
MBK>TE;[!PL/$Q7^DQLF,JLK-?\[/H;W0FCP'2-?8V=K;W-W>W^#AXN/DY>;G
MZ.G95*73P\SN\?+NTO.18NKY^OO\_?[_Z2S9LZ4*@,&#"!,J7,BPH<.'$"-*
MG$BQHL6+!N,L&LBQH\>/((,EF>*GI,F3*%.J7,FRI<N7,&/*G$FSIDV3,$+J
-W,FSI\^?0(/R#`0`.S\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>b87566a1b8756623.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756623.gif
M1TE&.#EA+@)$`.8``,'`P+6SLLC&Q[VZNCDV-:JGI$5#1%-04/;U]>[M[)&.
MCZ6CHM73T2TI*/+R\:VJJ7UZ>9V:F8."@DU*2G5R<=#.S5A55.KIZ%!-3'AU
M=&9B89B5E>;DXXB&A6!=7.?EX^+AX(J(B*">G6UJ:0@&!][=W%U:66AE9(V*
MB=C6U<?%Q,"^O.SKZG!M;(6"@1D6%K"MK)22D=O9V-/1T+BVM9>4D\+`ON#>
MW6UH9L_-S(!]?-;5U!42$LO)R+*PK\/"P7IX=^3BX4E&1='0S[JXM^CFY8:$
MA-S:V6MH9]G8UBDE)<K(QS\\._#O[IN8EJJHI^SLZZ.@G^CGYC`M+"8B(AT:
M&N'@W];4TY&-B<S*RL;$PY*/CXZ,C).0D"`='(*`?G-P;]W<VXZ+BEM85_'P
M[V-@7XZ)A\[,R_7T\_3S\D-`/Y:4E,G&PTQ'1@\,#5-/3BLG)S0P,(>$@B0@
M'\_+R/O[^_W]_?KZ^?GX^/CX]^7DX\S*R?KY^4I(2!L7%____R'Y!```````
M+``````N`D0```?_@`@?@X2%AH>(B8J+C(V.CY"1DI.4E8=U?YF:FYR=GI^@
MH:*CI*6FIZBIJJNLK:ZOL*9O#;2UMK>XN;J[O+V^O\#!PL/$Q<:X3['*R\S-
MSL_0T=+2/%%TU]C9VMO<W=[?X.'BX^3EYN?HZ=EJ(=/NH5!;$O/T]?;W^/GZ
M^_S]_O\``PH<2)#>CG>N>`A`R+"APX>@#K2#^$Z`&QP8,VK<R+&CQX\@0XH<
M2;*DR9,H4V+T4H/B*84N8\J<^4HB36@">-S<R7.:@98].\'\PT6-AZ,C@BI=
M&DO`T:-3.MED^BHGU:M81_W$.C1$@:Q@PZJP,0J)U(EA45E-R_;JUJM=_[^V
MG;LSAP=29CE-I3MJK8(JMH[P'?SLBRTWF]Y2C4NXL<,/2?&>=0S*+U#*F%/E
MN!*J0>++3!EG'LV*#80A%I)L2E#&0:F\F_:2_F-Y=N8/&$PTR12@`(M->DZ(
M\JQ)<>B%?[S:7EXJSX0'7#AG^J`!BBG8FF23KLV\\1D$)HC\V5##SJ8F+A(,
M_\P5N7)1O[O/S>/Z$XS6&##]@=+"RBGLF6@W&G?R$0;!!2Q4$04`YF6R`0VC
M$)>)<4N)]LD=7\CU3AT!-*:%==+4@<,`GYBPQQ!JN.8`!8+]-]ER!!9(EQ-5
MT$`#$W4(\4`F`CA!BH1_4*B4A9W@P00##%W01O\0C2'@`8G3?('6)CG\<0&4
M(_20"H!_")A9C#+.-40+`0@GSQ]H4%`*D$(&120G%JC`4!@&^.=8$Q9T&"(0
M"XAB0@4I')#)#&H8\($H7'J)&9CGM5!E-"S`$!89.T(S@!P(<"+%'P,LP$)4
M'?CPQQAIK,D>7.YIR,D"&32$@0M?5G'!-`D8H)XG=4"P$!IJ9#)`$U%,Z4FB
MP@ZHTQ\*@+;)$$A(!\T'%)20E@@Q1+/""+=FLD4$`Y@'P!,_V!&=*6PJ.V2J
MGC1A0GWOP%#%$)E<T`64KJ2QA@0_=!*!$2O@`8T=3)3AC@\Z>&)'#97^\48F
MF(3A8RC$,L?H'TYJ,<W_&Q:S]0:]SM`P1H.@K!!#$V+(\(<#0(R0PB?EMI?)
M>YP4`$9#!&"0B15CD&#N*GFX`00G/9"PP30;D*"'.W/<T8D($6RRL"8ZS`KQ
MB[9-/(*JSZQ@<UM)J+$;-#&($$H)':#YQD(!).##79ZTC.K+6&=R`H0(%4%"
MP9J\L+,J-+AAP6I>&#V-%B0T/0T2<FX2P1:<//T'#?`B2O5LC)(AA#MP)$.Q
M&$.C$D0;&'3Q"0(9O*&;)@EX,`$%(#-,0.)UM#`'`4AR0L##S^!1A;^??'&K
M!<AET@++IRZ&;B<>2-TN"8QKXL?>F@`9B@9O7,YP!BTHX8X,)&PMS1FB:_+$
M_P:M*XP)#&,H`$;YG$0,X[')=@*!>-*D0,(,^T7@1K&B6,$#"':@P,^0!P':
MJ&%6=:!"AT3@O4Q8@`0`<"`,!J`&'F1J$V5PW#-BD#!.9*!V?P">)J+`L4VX
MS7AP\X0)&H(#$D1A$\];#RDL$`(X:"(&4?!"`:=!!A(<2QI.VD04]*.)"SAA
M"7]X0`UJ0):IZ85_BX*?N92`AFE$@007_`,<H#@$WG%B!`3(A`W<D*U,[($'
M]2$`%_[0!1[X*P$DR(+XG`#!3*CF#RH@`9,V88072`,*?^M$`"2E"1'^@0&:
M:UOQCI-"3MQ`30PY``E4%</.D((%8A#!L6;@@@J0P/]9TB`!"=XA/5BX+Q1X
MD%H=/M`@*=2A".S;"9B*$,9I``$QT8.BH3J!`#<,[P\@((&>--&"J#AP85,(
MY!]>L,8_Z.$->*CC)E30*TYT@01WA$8<LI@)/;2@=7'Z0PE.L(('%$&1Q8'>
M*>K`KDV0@1-EC)<F$,!-!RCM#V_Z0P'*QI`'4G)G1%AB#:H@T$U]H@![^`$)
M[(F!!&S@A],0Y3NTQXQ3@F((?OP#$4A0I5XVP0V'6@J8?@!)::C!#R;494B7
MY4)-D$`#G.B#]?Z`!.VYP0C1:\,?[E"&WT@S$RRP@)V$2`*Q1>,`CQ(?$?_`
M@@Q$@0]80`(2JH7.":FS%"K_J((.6W<"+\!A#\"<`!64<`--#.!8-?#"'!AG
MAS+,H0$DRF<!H`@-".@,ACN3@0#V.H>]"J!4GQ!"'2K``Q^<@#,>:""D2.`%
M4C;#HJ!P`PC^``$35$L+<?@#2-N)@';>Z@[O;`B8HI"O:30`I;G\Q"XY(8"?
MDD!0B9F`)I"`4A*@A19_P&$F?DI!$KCA:)LH``D4((T,T`T6)UQ%`IA05@(,
MDPLFN(,4>'`'"+2*!K"]@!]T<@0+.H`)#B#"QX90!7P>+[AT?4;0^)F)2H*B
ME)UPSA\2$`<#^,@*2B"N.ZY`@I)*`[ZN@.PG)A"`.O@A"6'<@EG<$`<F5.%H
M2&A`_QQL9@0J>&$`"E`"`::P&R5H:1I@"D$%W!$'U&:B`5-B@P567`4,K)B]
MGHS@'WHHL$WT0;:9\``5_F!;3<S!`"MHU6YEK(D9]#BX=XT&"JYZBN2&8@BV
MJ/$??F"`3'P!IYFP;":4L(<.".H+2<D1$8ZEG@I,(5.9\H%GY)I>9^2!!S#-
M6_C>.PH::.[&YHD`";[F"0B`"!8;'>9_'SLY4#Q`!TM@PA_F<(,RK$"S^0)#
M%&B``0?8@<`2&,-\7S#9&`Q/!MS$B10Y$0(01@,)N#SQE!+@5^?N=669^"@*
M,L$]K)U`T9G`0!_^H(22ND$"8O"#L/W@PSAK`@-2SH2>2__8C/C%PLF@0``#
MILV`LF;B"3C>0F38.(8+Y,`-`!#`%#!0A0XI0`<?^&$4F&"`^J`@#F9ALT,L
M0(!W)B`"4RA#X@8<BC0$P`(9",,?7."?![QA"A'@,W#DF((AL.`.`H!7!?(`
MS#^D00`&#047>*#P:`"X%0+VQ`6FL`$U'4`$U@-I<K"0@08<X`!QZ(($OO"'
M'/#@Y6JH945&O8E2N^.:]_P#BE6[TDU88&L;/><F!F#B*11,!S:T$@D&<`%J
M,Z"H>]2$!SJG"2ZX(=3-9C*Y%AF*(-3CA9GPP:Z),K-,(.`$$]!``[10!IHO
M@0I$B`,18."&R,V7AIH`@1>Z>U[_3<S5(=T554Q6\+<R."$`3UB"!7*0&AIT
MX0A`0,"V+T0%,2#DXZP(N2>48(`SY-8`@51Y"+!@!"$?00KS^$,2J&">!!P$
M(2$V-30(UR)>2X#HGF``&O^0@17*W@+X^T,?Q):#!DC+`2\`:P$RRXDZ(B`*
MF[J`$I27"2!0/QK.1B[902&%+9A_"PG+0BU'T,P_6,%D=7A!$(1`-QXH8`(3
M,``)@%`".61"`AX0`%"B!C\@;PX1`HKU$!$@-@1``W=0`4J0!G801D)P!BVP
M!&60<9_P`#KG#J"W"J+7"280=3W#3ZJ'!0E`!2+`!B^0!;$G=')0`6K`."=@
M,B#&<YK@_W/34`=N0"(7T`(21E6<4`;<MPDVH`9O(!R90`,\4"DLT`8:P`2P
M]@<R(`0F8`!@UP!:(@55X`93<#J<@`$#!'YB9RKIY`IV8`)?T`,OD`0)("@V
MP`1+H`.R901",`0N4&73H1,LX`8^\`!4T`,54`4_L`$O@`<&V!`8@C<4@2TB
M(`5E(`,SH``^L`<>``,$,`08\$Y%UPE#\`;Q-&@556B@4`'#5`#2\@=.D"DY
M`"\IL`4=("<]\&$LX`1&0$C8YPZY]PX=X%]I,04C)@WA]PK0E@I-$`,=P!D(
M`!1$8`1.H#1W0`,2X`2`13&&$P8A(`:1\P,=L`9'DX@-80=1T/\\#X$`.C`#
M&?`#/E`!-;``>D!22=`?*&`$"P!VFK`"8C!9#/&!JA""CK&+[H``4V!M:8$%
M[$6&RE",/0&.#D&0?'$#2^58H_A$$H.#+Z-[T4`$.F"/3,$"'O!G"/ELX^<F
MA9<)A^<)9&`)*KF2+-F2+HD(5:4,_M@8`/D.`8`[6($`&M!QT#",KJ"0/,&0
MFF`"QU"41GF42)F4N9!(T4-H%/D^F>"3.A@F2^&3K0"4.R&45$D7_+@EI/@E
M%ID<&(D!!E"69GF6:)F6:KF6;-F6;OF6<!F7<AF7NF>5K("5-Z&5GE"(6TD1
M1&!4=#:1L=%FA%&3FG`$5I>8BKF8C-G_F([YF)`9F9(YF91I=5X4E67X(R.Y
MD"6I3X3Y!P&0`478EPAQ!R@@`;%T8DXYF!6)F:2&D:QE@Z3)##!019]@EZN`
MES2AEYMP!%00'[/Y$&\`/5V)"C-9F&$YE9ZP`E@6G,M`'>VT";BI"KHY$[S)
M,%Z@*A3GG+&0!A7`;)K``B2`1#$9"\<Y&(8)3VH0D=SY"@'0=ITPG:E0G3)Q
MG7^@9^J1`#40!YD9"@X0`SS0G+%F`5,0!=MI&RD0!TKX"6I@`0=J0JN9'9_)
M%^FY"4P`GNWI"AC0)_'9GS)D52Z3''%SDA<"!SOV!Q_P`V[@H:"`!FZ@6!U`
M`I[7'7GP`J7U_PE@`&[E:4I?&46NV7.P^0?\Y1IV\`-EX)"D8`<Q$`)?$#R<
ML`04P`4Q$'0/\`4ND#`1(%52!9\S``0=9`H[``$H(`;L>3(*H``9D$TKL@5`
M4!]WT`5]T`=KP"X.X`)2Q3I\M':<()^H0)\Q<9TYT#UX)0J&,PH_0`#EI0EF
MY@8/VA9ZH'BAH`)N4*::H&>_UPG%Z2)/637)&:1&$'4TX`$D$*2@L`&*9@4O
M`)*9T`,-\!MC,*,K,`<(4`<$\&AA$`<W-@'UE0ETYP;Z=0I0P`.<X0+)1DS"
MH5U',X%]X@,$8!X;,`%<D#,E%04$@'\<J@D!X`:CR:=-MIE!V9DDZO\)"T`"
MO]1>5U6<'4`#),`[=]`&)Z"'%*I,H,`%!M`$````-[H);$`"\MJ4@BFAK8DL
MRJ*<FS`'WG-UL%D'2#H=)%!:(]"O?V`"@60#5;`R54!545!>#^`L0(`6']``
MO]H)07"9FM`!%#4$)-")1>`&=",$!;11I<*#1'`'A6H!<T!,P,D)9\`#!_FC
MXG>&;R.BG1"NG<`%)(`%@VI)I#`!GG1'8V`%<3"&="$`$"L5!20$(I"SFI`'
M)#!3$/JO`3*A4]NIGF`W"XJPGO`!\+H)XPHB79!JSD-SF>`&&W!U,I9'H/0'
M:A",*`JR$0&;/*!I?Q!-,ZH)$.`%=Q2%FM?_6%NV/@<:`L3A`VY``'.V"2"@
M!((KG2P:F"`:M#"#K0+:"2%PM$G+"0Y`"$I`"-78"170`DU``A93``5P`VX@
M:&EQ`8,0`!A`""2K"5[0NF`%"B2PMCX6H6$;L%+I=YMP!B1@!IJ`MIV@MIXP
MNH:G1ZLQ7,XS/R1@>H=$`O23"15@`B#SL2&K%Q@9!"2P0_BD6/16'Q+P`C,`
M!SIG`%%'3&T'`T"@!MVSNA3#!%Z;"6*PN<0#M"@DM*9;KIYP38SX!^X57%K*
M`UKZO?IB,6[P`"EP%RXP!1J8%E\@50>@!%HJFTOG!_06"@A``GJZ"1UHGCU*
M&6"R`?NV":V%M)D`_[V<(+V=(`&I)ERF1@=)QL!(P,,U/$F;T`)<U[?E&QL8
M>74TC$_$FW^:H,,Y`:\&`%%-(`2FY@!;0`(X.2'$^P=`$#=WZ:U9V9E_8&R>
M$``DP#;F^J&AL$->`&849P!<8@I!IPE\0*FBP`>N0+6B$(4VL*Z@H%#%ZG[P
M*9,M_(]A.0!H!S2D.\2FM@#SD`%*0`\@U`&I)@(DX)#B>1D\``3J6CN!>EQ"
M)\+D>\/TT``M,`^-?`./K%DXEAWPF@$\4`$_I@D$<+.:,`:VFPDC0%&)\<5C
M$,,_2<9Y:<9E,(6=X,JXUL9*&PHWL$-J\`(=PH.-/`IUX+R9P(6<$`1@>/\*
M6O#%:E&UFP`'41!-6=`$/)E;)%"Y2WBMB+RIE!.62:!!FA`&)(`#SSNJJS$(
M%<`$A'"@5W1/7B<4:$$",>!)R*%0?G<#U:0)I[P)JS0(?;`"@Y"S;J"$<.1_
MFY`!<+!''L`$"(`$]>L%Y2H'3+DLNAR><6#/?T``&WR5QKR;9JP#A>H)%O!#
M/"ADG`L*'3!`!S!K?R`&/X7-7P$##!`&QJ<)**,*,,#1K.#'Y$<"`A<''E`#
MMLD))U`%>?L'0M![\<R:4"FPG;#2FV`';@!;W0N;.-S-)!",;Q#+A51C3^`'
M0V`'?F!4&^`'(),!6!/1GG``L`D!M;0$UKL))>#_!J7%!&HBN9APPHI7`X"I
MS']@`SV;!%[`TYF0!\W\LYU;P)^K"2K`QI[06OB3`%&P1(\&"O#L"3ZP`1M@
M,2M0106P1!&039NP![/F*360!`M@`TN@!BJP`$2P`:*S`@-0!M1R'VFP!`$0
M`P'0`B40!@OPG0@@@!2``$``7*P@!1+<"45@.#80`]&I"5';"1?P?<MPGA0:
MEG]0!DXZ6\;T!YX4O#<LSG_0`7^3`IRF+36V`@3P&QB`90_`!&C@`'&0,';@
M!4JG"25`!;#R"8+M"2!0!25@!T#`-CMP`(IW`FH2!G.P,GE``**R``2`!S1+
M!?1@`9*B`3"``%I@`1T'_P!N\&&:\`"`Z=E!(L`-D4]_4`<GD%2=8`<8H+XN
M41UQD`(+4`0A8`4]4$`>$`%GD`$KX+QJ``(4X`01<`4H@``2<`-@0`-BT`+O
M&`$!8`?:4\</40)5`-:9P`4IS<+RO!WNS0!HK`E]@PDRT`$3(`<BG`D)(+6;
M0#IB``:0FK^:X`-@$`(9P"XHH`-BN@EAT-E_4`0*@`$GD*^;0'"?L`(4(`<9
M<"L]$`=&]0$Z(`8XT$2&C`)(X!]78`'XAW\6@`D6H`0:<"#Z4DH$D'4ZWB:<
MV4BLRP2I23%48-\4<0(%@`-$L`(3^`<C0`1D,`<HXP/Z7`)"0`8'0'$'<`1D
M$/]&"J`!-:`!9A`[?^#I3>"+$%$'3+#:F[`#*QS6`#O6=JD&Y,D)56#C&6J>
M<FM6F]?K/,X0/IYV:@[H&!#?#M$"-Y`!!90#0I`"!&`#-/`S)&X!/Z`#0.`$
M`Z1W&2`$'[``'9`%2H``26`"`=`&3M"+,H$'%/#=?R`%;Z"U\'Z\\KXS%W``
M/+D"`Y_OJ9`';9"S'!`'O5O,!,Q(!OP)"X#`G8`&D`H11Q,&2I,`C_8K0?`;
M`R!M*M`$0Q`$(74%-G`!CQ8$#D`&`L<I*2`#1;`#;OX0-I"*F\`")J"\8-LE
M8CL7$_,XI*T)([#T.L\*%F#L'V`!E.WO(1K:G:`"++__]RZ!`$X0T^N=R#3I
MWIK0`P'7"1L0^(AO"@40PW,(]R(Y]!5BQI<_F^P]MCZ;+D*>"7;`QZ&?"M'9
M`^7=^9]-](2_^J0Y^G0/^;3/%W[J$@&?^V%B^VU1][[?%KM/$;T__/(!_&PA
M_,@?%L4/$<??_,NA_&G!_-*/%<__$%TA!W[%O==/&E#@5P*@UO'.J:7__6F1
M_0XQ%#ZP8BMVY^CO&#'N_A"K*"X,/QA0#Z,9_S<!"`$2@Q)^?X=_!C6(C(V.
MCY"1DI$\`I.7F)F:FYR=GI^@H9L'(:*FIY,"/(<('ZZN=:BRL[2UMH=DKZZ,
MBK>TE;[!PL/$Q7^DQLF,JLK-?\[/H;W0FCP'2-?8V=K;W-W>W^#AXN/DY>;G
MZ.G95*73P\SN\?+NTO.18NKY^OO\_?[_Z2S9LZ4*@,&#"!,J7,BPH<.'$"-*
MG$BQHL6+!N,L&LBQH\>/((,EF>*GI,F3*%.J7,FRI<N7,&/*G$FSIDV3,$+J
-W,FSI\^?0(/R#`0`.S\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>b87566a1b8756624.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 b87566a1b8756624.gif
M1TE&.#EA,P)"`.8``)>4DQ41$JNGI+V[NE-04-73T;2RL?7U]$Q)2J:CHCHW
M-FMH9\[+R)V:F>7DX^[M[/+R\9&.C:VJJ>+AX&!<6T5#0\'`P"\J*`<%!H."
M@N#>W75R<8B%A%U:67Y[>IB6E:"=G.?EX^KIZ%%-3%A55'AU=&5B88!]?&AE
M9-;5U+BVM'%M;-#.S6YJ:=S;V<;%Q=+1T-C6U;^]O=K9V(V*B<K)R,3"PN/B
MXM+0S\[-S+"MK-[<W,+`OKJXM^'?WX6"@>SKZ:.@G]G8UTA%1,O)QS\\.R4A
M(>WLZ];4T][<VG-P;R@E)#`M+.CGYH>%A8Z,C.?FY:JHIXN'ALW+RGMX=_#O
M[IJ8EX-_?O3T\\C%PK*PKT1`/\;$PY*0CX>$@H^+BEM85\C&Q!X;&TM(1C0Q
M,`X+#&-?7BLH)TI'2,C&QQ(/$(N)B8J(B,C'Q_O[^_W]_?KZ^?GX^/?W]O'P
M[_3S\LG'Q\?&QH2#@T(_/\G'QFEG9U514(F'AXJ)B8R)B/___R'Y!```````
M+``````S`D(```?_@']S5FN%AH>(B8J+C(V.CY"1DI.4E9:7B#1S?YR=GI^@
MH:*CI*6FIZBIJJNLK:ZOL+&RLZUM90BXN;J[O+V^O\#!PL/$Q<;'R,G*NV5M
MM,_0GTD%U-76U]C9VMO<W=[?X.'BX^3EU"D'T>J>;0'K[_#Q\O.H`<[T^*-"
M&/S]_O\``PH<2+"@P8,($RI<R+"AOR?Y9+6+2+&BQ8N?[&&,6`##QH\@0W)"
MP$;DJ8F<`"Q8N:"!R9<P\25@N2`"*(TQU77,R;.G+)(^/Z'\`R:(A:-(@BI=
M^FF&@U`SCAXU<_,>TU<[KVK5"I3I4`H%MHKMN6/%J055Q[+*6@"`6P!6_]3*
MI5?C+8`$Z4:6].J.$]BY@#<>6`'D;-K`IK(":)&F<0W$D%V]V>3I1N/&'4)T
MZKKT:]C(H&D]^-/DDYL.4%"AS6@U]"?%>UV[)I+$DQ`7GUJ4'K5`L]ZKGF4+
M9Z5"28,BGB`HT9!JM2><PSG!CAY91X0*,_[LN!+F4Y0!I7IOCJTT./7SHT`L
M\-&B$Q8I,E0Y[P0]^G3T@+'\H9&]`HM/,'A@BGB_\=7)7Z34@`-%;R#6X#Q)
M]#!*$3L8L$$G)QBPRGR<U#?<??C--4`+![C`Q`HCC/;'$0(.Z-L?G)77UQ\(
MAO*&%P!$%$<$+@56@@KT#(!"'*"X,<0??5SXA_\'$FYX&'4@AJA6'">T8`$?
M?SQ1`B=7Q'#6BS$&95XH)_28#PE`0G;%%?38,&0I3V@H!"<0)#!G>$_:Y]$?
M`)`'R@T\S./&5H/"HP-SH;RP@0M*_!&$%W]8D::+XP$W8XV?!*%D/AU`!!H)
M'-"SQ@^D@`#"'P:0P$D$3Q3A`YZLH1>E)W``(`61\,"1@`Y;E>#E.T!P<*HG
M5%@!@@A_*!%$!!"PT$5S8/KITYB?@+%#1#*4L=L?0N@GRP/4Y.7)-#?$8X`8
MV<GS`!C(AF(`I'^$L%JY('`!ZW.MD0(#!)S$\.H?$,!P0[D^S=I)`U3,DP"\
M6D%AP@3P'*"$%I[LP$+_7F[D\,`<*&!Q0Q6<I)`#KJ`0"*.TKKC!`L2?B#"%
M')WL``/)?T#!+\!3J+AB#3#_0>W!GN+SAA$H<.)#"1A\%@L2)&!@PR<L8`!&
MH/#$L<4>]"30*"@&G-")O)YP<#-O>9(R0H]&,,%)$!UDD$%0!O^A`@7S/##$
MMEHUH$<\;C#QKRAO>`"$#V18\$<*'1318LG1SN)&$46<P6LG+P2`QABO1G"!
M`@@46L42AL>@`!IB_">#&`A<`/'/G%2@-#TO8)``)R(,D#0M!LCNR0-%J%%H
M/!N4T7,\!UP`RA0G_`XV)UP$,6#9H]!@U@1&&#%G!URX[<."=$Z![!M'B!"6
M_QPX7/L''3K+$S<)Z<9CPMN<Q$'P*C%P(2XH#UC`<B<36)!^)_OJ!!!LD`-0
M0($)[5O'#49`BB`T:0&&RX)VJ!(*DX7)%3I`"Q+$X`DQX.8)12O#)LPP+"44
M[@\K\,,?B+"%/^QA025P@L\N];I.&"\B3\#`"SK1D1I^`@EF*@4"C!"T/U#A
M#&B@1Q<P,*EXM.!%?YB!$N#@B>7E00)_\.$G./0'#XWB"!6(0Q164)0#J"$.
M&1`#!<"`!U1=P`EG2$`(R*``,#B`"2W80P?^P`95T<-@$KB#H`(`)`BT(`#P
M4P48O,"%(B2P$SU0``L6P"8NF8$%6VA2)Q)0!@9P0O\`9"@"!ACX"0K0+1XC
ML%<H>/"%3D"P$S5@V!8;EXH.E.&69<`B)TB@H3^(H5TB*`,G5("<"WA!`F3`
M30,6D`'#<>(`'2`5)Z!`!BRR3@A>B\@8,'"G+-YN%!;@8BCD,(8*;&EM7CB#
M"A6&@:(I3),B(-$GIK"""1Q@`2A8P.Q(P44OC@(/-3!#`02@AQ<HX`\90,$;
MZ."1(0`@!#$(@`LNP!P3E"`$/D`71_;4)U",@7OQB%U8L'``,B02%4$00SH,
M8`2:_<$':H#!'V[`A*?9P`@IF&D`_G:#"G22$R#0CQ4P(%-/.(&#\>!"PD`!
MA!]0Y@^O_(,;NI":"M(R%A7_<.8%E+:%"+"@`\930@4ZL`4?"&$/-VAF)TR@
M`'B%``5GT!#K!N"\B(@!`R_J(2G">0HB@(`$>R3-`@10AJ?,PW9)G$<:SOD'
M+'@K%OW,%RE0T`4QP.$`%?B"6=S&"8\8`0\C&`$3LD`&3@Q!`:$EPQ0VFA)I
M7>!W\$#:4RMPTK#-SQ,74)(#,-`=3UBA#`\"[!\Z@(`'B2$NG`##!WXJ5:.I
MH:J=&&IAXF$&E_YA`]V$JC.#$`,(P-:55SU%!$A`7A*H$D9-,H+YH@@&$JR@
MK`&8PQNN@((1@`$`(U`";FBG!D2AZDBL*X$S\Q$`O/+PFZ+@JRFZ(`(E)-$-
M8P!"_PD.2@\+8*`"]!!"8J$1V50<YTA_&`$9B(!0^'E$`1)Z0P((QXD]?(`3
M4?B?^CCJ)Q<P-AY#$&8G:"L*!/CP`!C(46>?Y0D3G*$3)5C"'XC6"06X,P%1
M2`-S#]9+3T@``ZNE[G\\D8"G=>(!)(A+!,X02E%8$&6CT``#ULP`G7&`!G]X
M@(XYT0"8=8$".$#J7Z^P$@408`IFP*(;U,"#$?#+!0=EW0+20)$E8&"_WM1B
M$2YP`2,$@-*E'04#-1>"+CP&#YN2APQ&28\08#@:'48%#@(@R#^<P`B<X.P?
M//*$"QA@#V"8(R=R8`0`_$`,<6C`UN8Q*QL,2QX7F-$?>/\<"A^#(@88$$`G
MRM#JS9P:H<(L0R(K@(`_3("!4O;D-*F`@1)\U\(#?H<'JLP)&4.K4K*80P!`
M0`$3\(E-)R!!$,X0*#(L``1G\#)"#=>`,ZA@"U0Y@0)4T.L9'LB'BZ;("K!\
M8"UV0L&DB$'1!J`&/Y@%`F68W#R"@`%9PL/4ZDCU*=[``A5!@7L^^)<S86"%
M'L`A#EG63@(DH)\)).6/-/X$%>(SCV1[@MF@</8/HSWMVB+@VAG(]K81$`<"
MZ"?<G:`#"U"``>1>'`/I7L<:;$*+,]/"!T%(DP^R`P<#@.!?<-!"$!+H`Y#]
M`08-D$&#W"`#*VQ9T8R.2!286/'_O8KS$R"(#Y`),"@IG,&P^//Z+-:`@9S.
M`^6HAIYL9A7Q>>!ASLL^Z1188@0PK(3L`,/`L."``2*OE<)_0(&2C<#8,YB@
M`4L@[Q`P,`0X=^(-"J!@)VQG!WETM.SA%1,-2Q;X?.S64W1(0+3I`,[#<\(-
M!4#`%*C(A#3`00AT7.\GZ"#R6:!`#-]]!^8YK'G7<+[Y\:``!L2%]$\H_1-&
M"-4?7(`!\'CB"4CU!P1```((!O01`3;@-@F%`0L0!9]@`NW!98]F?&C6"F9G
M('X!<?"'#V#5(%,0`2"8<W]"=*+@`B`8`:/A)3=P@D(&"D$0!$=P!5(0`BH0
M`2J`!&8A_P,P<`1:4`(@)0H/0`:5='G7]@PJIR>MM44;^`Y:P$T[5EN;H46:
MTR`Z@'Y_``<O0$7\]Q0N8`02H@(7P(43V`E8]PD50#&>$`&@]P['-PL7V!G+
MIX05@04!0#4;<0(J8`=@P"LH0`0,,`%HH0`0<`4Q:'&=``*95FI%6';M%QKO
M1P\0@`'Q\08[8`0(<%M1*`H5$`0.<`9;UH1H*`%#(`=Z,&Q*L`$'H`"Z1(8_
MQ0)E0`$OD$*@L`$@%@]M*`MO*",/QWP680%CX&X1L0)S``1F8`!8X`)*E@`G
M0`0*0`1ZT`-_(PIQ,`1;IH@IUXB@\8CT@`80`0>7\8.=$`/W\_\)*O!V69<`
MU,<)2&`%-?`@?_`&-6`%/^<)=%`#>=$#'Z`#F"A50R!M%&B$R3<M<>@)G5<1
M6K`"D%<10#`"0C(`"0``%D(')4`%*D$$(P`"$N".H*`!"_`8^;!^1HB-D:&-
M\S`%"#`V6M$#M6B+%<@*N:A\NRB'%X$$[$81$*`"4"`#*G``,=`#]E('%M`$
MX*$"`F!WHI``"6F-F1<KYT&2\U`"QZ85*U"3;-B2&Q*0/0%X4A(9(,F(3`DE
M04>02Q@Q5%!45W$7^'"+D(65/*&5H!`')#"`<CF7=%F7=GF7>)F7>KF7?-F7
M?OF7>TD!T1@OB^B&(@D93CD/;U!`6O'_*_2@EK#PD@(9DV(I"C5P&9B9F9JY
MF9S9F9[YF:`9FJ(YFJ0IFCDP/)S0E8;YE4C()WY2D-<W``(PF[19F[9YF[B9
MF[JYF[S9F[[YF\#YF_\#F:\@F5DYD*XTEJ'P``*WE18A`X\5"JJ)BX>)&(DY
M!P"@@-JYG=S9G=[YG>`9GN(YGN19GN:9`8]$G*Y@G&V)G)P`FZ/@`AL@@LY)
M$1)P`L!(F-?(FA\2ELE9"G!@E/49#2@)"NII@6R9$VY)"DU@!.TRH!:A`@I`
M1=)9F-3)G\*1F)]P!"<`:1#Z#!S01)]PH"Z9H#&QH-*H`&CXH19!!8$%"M,)
M6=49&!KJ"2C@_Y$L"@T;X("A0*)7"6]P2)G_20H?$``/0B6#Z0HVL!+^U0E=
ML`!2<!Y2((3QB0$X6D46*J,8NGG^^9[*^0=?D$TY"@U-,`36Y9H`":2ZF(&\
M.`HB@%J<L'4(%@LJ@`&KN#9EX'K1$0-B8(B^U&TPFJ61.:.`4:-_(`=BD',R
M@#>H@'8&H)&>X`9N!UUQ)@$)\%@.D)FVD92I,``@X*&?``4U!ULX\`&,R0E-
MD``)@(DLT!@L0#-4L#<&:I7R8:(P@:*@,'B+`P-S^I9/50H@$`#ST00!\'B`
M00?C&`H)<$.C@`!CB*7[B2^RTJ50I9P2H`:<,`,C@`%?*@H%4`1$$/\!'9!^
M<F`&/U``0\"853`$0<`#3``R;G`&_M`7.Z`$8-<**+`!,Z``]+EK1G`#)Z`$
M/=,%OX@`_C@!`;`$91``>=`)/M`/!N@)6A``Z>>CM:JF,,FF,BD*'J!ZA5=]
MJ!"K@'J%18`']@88;-""HZ`'[C0*&\!TGQ"C@[JE[D>M\-D)6T!*;\!_W1H*
M9_!B?W`&/.I;-P0`%-8!J]$":&$!2C`!(=!I?O0&57"OJY`M_,(%`8":?U`%
M"D!D"A`7/A``.Q2).=4"Y>(#3*`VG.`!1/"TZ=@)47.E28A\&#N9&EN9H]`T
M`J=7(&L*#N`!;'!D7!(#:A"5:I&RIL`$(%#_`'5$@IX@`!@@+3);G(0Z%X9:
M!C*4FMS*L:&``Q3W!RV@9)X0!Q5P2G50!C(0!V70(W6``1J`-R9@A[,6=IYP
M!9;W"0IPLG&``2N*IWFQ`!AF`EM`H1?P-B1(`]C*+47@C_B#`1'H"1;[;@42
MI'?K2CO4K!@@;I%F>*<@`0`0!,EK`&R0`TZ(LBH;"D)@!`5@!0``J5\'A3X@
MJ)1+LXYHLV,I`AB`>B&PN:%`2IF"`8:E`QBP/W_``@&031I@!%00-?ZG`837
M"2ZPB%0;"B0PEF40&P&`)9Y0`@'H!.Z@`'[T!VB`-6E(81%P5TLPM)Y0!H49
MO:IAJR_!.@"@2?V+_P$D)AV]2F=LP`9ZH``[S`:<V@E7T`:C)@<SL`%NL`%+
MX+Y,00<_C``$\,.B<`)#X`&RFF`84&V=D`,A')+TFXW4N@'-V0DI$&1?P[^@
MX+__AP&%8F$B:`,8X"DA<`$=`,?7N[]!!`)7W%FTVPD5W+PM*`;"QPD=(+A\
MY!%BT+((L))N8`;[]``I$`0*4`;G11]J^W]%M)9U>YQ"R@GQ2`IF`+/;"PH]
M,)M7T(^SF9_)0[Y"L`(Y141R$0>TV0$F0)NB@`<7L`5=[(+Y2\JMM)32VI34
M.@!W>F`MN+_P=P/5L`75("XTL"=_,&I7:F%DUXD=8&&!MUN2!P;%/,&<@/\%
MU8`&"4`-D(:_@1RQG0!6G<`'B.P<3\=EIQ2I9Q#/],&LG>`!*JS)T[NF-.)#
M'$,*E!<T?)M@UM<)!R!#0(`!",`K#GR]K,`#OM<),F!RJ*"JL8"XH^`&E!P$
MHBL*+=!_H/`$_7JAP0R6<TO&$5T9O:RY\$<#<BD&<MD^(#!_G/#,XI<#`;`&
MTB$&)4"^JM01[+8%_^/-6?32>#"`SSMKKH>YGU`"L,8E'WRR?[`%!#A-%%"@
M=%:8:M!&G]`!DE6<,&P2K/,'3)"LG<`%92#5'5&-H8!QHW`%35(&YP0"94"A
MIR`#5%%``W!CW'*^J!`!=?4*&"T*=1``<,"K31#_`4S\>;_*"1,:K?3QU35[
MTIP`?*+`U"PM"FK<"9Y;5"30T?%3`>YD83R@NOMD.W]C!7P]NWD[E@JP-4>`
M`349!'/6`<$[LF(@30]``4<@"F'PHO&#`?3L%U@-UIO<GIW,"2A`E9UP&IDV
M`5U0`3]`P)^``Z@7"EB@`B3P!!!C`EA0!:DR!`90W#5P+:_"`P_P`D#0`P@@
M`AF``P.@&4W0`R70`Q9P`T_S`#(P!3`0'P[@,D22`EQ00"L@?JV0`+T+"CH`
M$6Z`!RU`J<VM!F)*QO([OR7=FI"Y!:#*"600POM;?/UK(Q=P*FX@!OXH!&GR
M`9GF!4=K%@(HU7\P!#3<_UF.^PE_#`HJ$`#\<BZ;(`<)L`E-H`##<@$O!@-&
ML%HW4`9A`05XT`/4H`)`P@)V1P'^UPDS(-L`,FQN&-8B,=8X@`+I)]%E\*`8
M$014``1'0@)@!@$T<`4.L`(ZL`$)D`,?4`-BX``DT``D4`5?P`4C0`2PI@0J
M```.H`4"D``,Y.+X``1:"TME0-U_P`'[!,R1/:V4S0E?X-=_X`=]T00-4'+[
M&&*B,`![P`,`8'6[E+Q50`(@8`<(T"0^,`(2H`)DL#^(BI(\B`$;8.!^/)9O
M8`8<$`8(T$M38,9_T`-;,`4<@`)V]P-ZP`)@\"Q04`%J(`;67EA_L`0(```>
M8/\%D&H!9=#;GM`"":[/)V,IR<T)9E#NQ#+(&&$&/<`$6#``0-`H(S`#4Z``
M+M`"2-`"#S`#C.=(,`($0&`6:*`"8"``(%`%:*$#3B`!>HH1;Z!<H%``Z$SI
M'2+9]7OIG#`"T[4[9>`E0,!F4-0)3?H)-_`$*@P#=YH`;$#F!P`"``!;4%"3
M#\!FD,X)&F#6P\0&?^,&$6"4(N`$(IH#=U!4$,!F:U944^`$`'"F7;!AWZP`
M9VK<^YRQ_2P*.S`"//^.>Y#/%D$&7$`&<*8#5``'1B`'7?`L2Q`@!_#J(``1
MO+,D"4,"?4("(N!`(C`$NSW&%_$!BNX)).#W7GGA_<G_\7_0!:O]!R80\6,J
M"VY``#?<"6!`^)')Y2$QUIR``UL0YIWP`9H>$;/C`?K1!2<`!$7@`%XP`S<0
M80@0`1\@`/HJ547@!6OR!UZ`!0C^!S%0!%K0`BPP`A+T$5<PZ8+/[H5?Z<*,
M^'!0`L;_3"20I(__"@D0:HXB31R&^2"A^=GJ`=D%"HT]_>N`U3=P!94,V1EO
MZ6@:"A!P`H;[!SE`!0(J_JU@`UY@E`=@!1[`Q.8."`AL?X2%AH>(B8J+C(IM
M`844!8UQ/HV7F)F:FYR=GIT.<Y^:"X@!;:.IJIX%&(0`@XIP("F(+BZKN;J[
MHP-8AC(ZO(8+(86"P\F&CY&3_\K/T-'2TW^EAZ?4V8RMK[':W^#AGL7'WN*<
MS(22Y^SM[J/6AMCOT]Q_L/3Y^M#DA,C[C-+]60>PH,%O\0K-.[C+'CZ&$",J
MZO?GG\0_`@E>W,B1E"E4'3\Y-!>RY#N*%B5F=&:R9<F$A!:ZQ#1RILUP*$E"
M%$A@RXB??FX*I??AI]&/0QLYW%"@::VD4%.):-J4@C%_.AD*C,J5H<RNA.RI
M($"6``FP:#%%*4N@Q8-R'+>FG=ON*UA[=/..2AGQ49J_@`,+'DRXL.'#B!,K
M7LRXL>/'D",+5@-R+EZ]F#?QA8C$2(#/H$.+'DVZM.G3J%.K7LVZM>O7L&.+
M+H,D[R;ES+@;;<[-NW?F5A>""Q].O+CQX\B3*U_.O+GSY]"C2P^N9LW&0``[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
