412 (i) Advantages

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" rowspan="2" width=210 BGCOLOR="#99CC99" TEXT="#080000" bgproperties="fixed" background="0408dfc3.jpg"> <div> <B><IMG SRC="06f968e0.jpg" border=0 width="150" height="142" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> </td> <td valign="top" colspan=2 height=82 BGCOLOR="#CCCC99" TEXT="#080000" bgproperties="fixed" background="0418dfe1esnpes.jpg"> <div> <FONT SIZE="6" COLOR="#006600" FACE="BernhardMod BT" ><B>The Shamrock Group</B></FONT><B>     </B><B>|</B><B>     </B><A HREF="index.htm" TARGET="_top" TITLE="The Shamrock Group"><U><B>home</B></U></A></div> <div> <A HREF="id49.htm" TARGET="_top" TITLE="412 (i) Benefits"><U>412 (i) Benefits</U></A>   |   <B>412 (i) Advantages</B>   |   <A HREF="id36.htm" TARGET="_top" TITLE="412 (i) Prospect"><U>412 (i) Prospect</U></A></div> <div> </div> </td> </tr><tr> <td valign="top" height=398 colspan=2 BGCOLOR="#CCCC99" TEXT="#080000" bgproperties="fixed" background="0418dfc3.jpg"> <bR> <bR> <div> <B>What are the advantages of a 412 (i) plan</B></div> <bR> <bR> <div> <B><IMG BORDER="0" SRC="Symb075c00b70140cc000000.png" HEIGHT="21" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">is not subject to the full funding limitations test of a defined plan</B></div> <bR> <div> <B><IMG BORDER="0" SRC="Symb075c00b70140cc000000.png" HEIGHT="21" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">provides retirement benefits that are </B><FONT SIZE="4" COLOR="#CC3300" FACE="Times New Roman" ><I><B>guaranteed</B></I></FONT><B> by the contract provider and not the employer establishing the plan</B></div> <bR> <div> <B><IMG BORDER="0" SRC="Symb075c00b70140cc000000.png" HEIGHT="21" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">shielded from IRS attack as unreasonable funding assumptions ... </B><FONT SIZE="4" COLOR="#FF0033" FACE="Times New Roman" ><I><B>values are guaranteed</B></I></FONT></div> <bR> <div> <B>creates larger initial deductions than a traditional plans ... </B><FONT SIZE="5" COLOR="#FF0033" FACE="Times New Roman" ><I><B>NO! Dollar limit on Contributions Required to Fund the Benefit</B></I></FONT></div> <bR> <bR> <div> <I><B>      </B></I><A HREF="id21.htm" TARGET="_top" TITLE="Our Products and Services"><U><I><B>Our Products and Services</B></I></U></A><I><B>            </B></I></div> <bR> </td> </tr></table></body>