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<body> </head> <body text="#003366" link="#003366" vlink="#003366" alink="#003366" bgcolor="#FFFFFF" leftmargin="0" topmargin="0"> <table border="0" cellpadding="2" width="100%" cellspacing="0"> <tr> <td align="center" valign="top" width="25%"> <table width="120" border="0"> <tr> <td align="center" style="text-align=center; color=#003366; font=bold 14px Arial, Helvetica, sans-serif;"> <a style="text-decoration:none" href="newsletters.cfm?ID=3334" target="_top"> <img src="/files/newsletters/tsr12025.gif" border="0" width="120" height="50" alt="Retirement Plans for Small Businesses " vspace="4"><br> <font face="Arial, Helvetica, sans-serif" size="2" color="#003366"> <strong>Retirement Plans for Small Businesses </strong> </font> <br><br> </a> </td> </tr> </table> </td> <td align="center" valign="top" width="25%"> <table width="120" border="0"> <tr> <td align="center" style="text-align=center; color=#003366; font=bold 14px Arial, Helvetica, sans-serif;"> <a style="text-decoration:none" 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valign="top" width="25%"> <table width="120" border="0"> <tr> <td align="center" style="text-align=center; color=#003366; font=bold 14px Arial, Helvetica, sans-serif;"> <a style="text-decoration:none" href="newsletters.cfm?ID=3002" target="_top"> <img src="/files/newsletters/tsr11094.gif" border="0" width="120" height="50" alt="Federal Estate Tax Is Much Lower — For Now " vspace="4"><br> <font face="Arial, Helvetica, sans-serif" size="2" color="#003366"> <strong>Federal Estate Tax Is Much Lower — For Now </strong> </font> <br><br> </a> </td> </tr> </table> </td> </tr> </table> <table width="100%" border="0" height="196" cellpadding="0" cellspacing="0" align="center"> <tr> <td align="right" valign="top"> <a href="calculators.cfm" target="_top"> <img src="/graphics/A/T5C1fciconA.gif" height="76" width="86" border="0" align="top"></a></td> <td valign="top" align="left"> <a href="calculators.cfm" target="_top"> <img src="/graphics/A/T5C1fciconB.gif" alt="Calculators" width="215" height="41" border="0" align="top"></a> <p style="font: bold 10pt Arial, Helvetica, sans-serif;">   <a style="text-decoration:none" href="calculators.cfm?ID=128" target="_top"> Risk Tolerance</a></p> <p style="font: bold 10pt Arial, Helvetica, sans-serif;">   <a style="text-decoration:none" href="calculators.cfm?ID=133" target="_top"> Tax-Deferred Savings</a></p> <p style="font: bold 10pt Arial, Helvetica, sans-serif;">   <a style="text-decoration:none" href="calculators.cfm?ID=136" target="_top"> Cost of Retirement</a></p> <p style="font: bold 10pt Arial, Helvetica, sans-serif;">   <a style="text-decoration:none" href="calculators.cfm" target="_top">More Financial Calculators...</a></p></td> <td align="center" valign="middle"> <table border="0" cellpadding="0" cellspacing="0"><tr> <td width="16" height="16"><img src="/graphics/q1.gif" width="16" height="16"></td> <td height="16"background="/graphics/q2.gif"> <img src="/graphics/q2.gif" width="1" height="16"></td> <td width="24" height="16"><img src="/graphics/q3.gif" width="24" height="16"></td> </tr><tr> <td width="16" background="/graphics/q4.gif"> <img src="/graphics/q4.gif" width="16" height="1"></td> <td align="center" valign="middle"><table bgcolor="#DCDCDC" align="center" border="0" cellpadding="0" cellspacing="0"> <tr><td colspan="3" align="center"><font face="Arial, Helvetica, sans-serif" size="-2"> <font size="2"><strong>Market Watch</strong></font> - May 18, 2012 @ 01:42 AM<br><br> </font></td></tr> <tr><td align="right"><font face="Arial, Helvetica, sans-serif" size="-2" color="#000000"> <a style="text-decoration:none" href="quotes.cfm?symbol=$INDU" target="mondo"><font color="#000000"><strong>Dow Jones Industrials</strong></font></a> </font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong>12,442.49</strong></font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong>- 156.06</strong></font></td></tr> <tr><td align="right"><font face="Arial, Helvetica, sans-serif" size="-2" color="#000000"> <a style="text-decoration:none" href="quotes.cfm?symbol=$COMPQ" target="mondo"><font color="#000000"><strong>Nasdaq Composite</strong></font></a> </font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong> 2,813.69</strong></font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong>- 60.35</strong></font></td></tr> <tr><td align="right"><font face="Arial, Helvetica, sans-serif" size="-2" color="#000000"> <a style="text-decoration:none" href="quotes.cfm?symbol=$SPX" target="mondo"><font color="#000000"><strong>S&P 500</strong></font></a> </font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong> 1,304.86</strong></font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong>- 19.94</strong></font></td></tr> <tr><td align="right"><font face="Arial, Helvetica, sans-serif" size="-2" color="#000000"> <a style="text-decoration:none" href="quotes.cfm?symbol=$TNX" target="mondo"><font color="#000000"><strong>10 Year Treasury Note</strong></font></a> </font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong> 1.70</strong></font></td> <td align="right" nowrap><font face="Arial, Helvetica, sans-serif" size="-2" color="#B00000"> <strong>- 0.06</strong></font></td></tr> <tr><form action="http://www.emerald.idmanagedsolutions.com/stocks/quote?symbol=" method="get" target="lower"> <td align="center" colspan="3"><br><input type="text" size="6" maxlength="6" name="s" value=""> <input type=submit value="Get Quote"></td></form></tr><tr><td colspan="3" align="center"><font face="Arial, Helvetica, sans-serif" size="-1"> <br>[ <a style="text-decoration:none; color: #000000" href="markets.cfm" 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