Re: 2009 Planning: Retirement Saving for Individuals

Dear Client:

Now is a good time to evaluate your retirement savings position with a view towards maximizing your
retirement assets and investments. The tax code provides significant incentives for individuals to make
contributions to retirement savings and plans, including traditional and Roth IRA's, as well as employer
sponsored qualified and non-qualified plans, including qualified 401(k) plans. A saver's credit may also be
available for investors in certain tax brackets, which further enhances overall savings. There have been
numerous changes in the laws designed to make it easier for individuals to save for retirement.

Tax incentives can include deductibility of certain contributions, tax deferral on growth of assets in the plan, and
potential distribution free of tax, varying on the investment vehicle chosen. The choice of investment that may
be best for you depends upon your individual tax and overall financial situation. Regardless of the type of
contribution, any contribution should be made as early in the year as possible. If this approach is followed
consistently over the years, the benefits will be far greater than contributions made at the last minute.

Please call our office to discuss your retirement savings situation and strategy. The rules applicable to the types
of investment vary and can be complex. We will be happy to help you maximize your tax benefit and overall
savings.

Sincerely yours,