Account Information and Account Protection

About Pershing

Pershing Netxselect

Your Greatest Protection

Pershing’s Strength, Stability, and Focus

Pershing LLC has been a leading global provider of financial business

solutions for 70 years and serves many of the world’s most

respected financial organizations, remaining focused on the

safekeeping, servicing, segregation, and reporting of assets held in

our custody. Pershing’s parent company, The Bank of New York

Mellon Corporation, is one of the world’s strongest global financial

institutions, holding $20.2 trillion in assets under custody and

administration.1 The Bank of New York Mellon remains highly liquid,

as it is funded primarily by deposits from institutional businesses.

 

Summary of SIPC Account Protection

Pershing is a member of the Securities Investor Protection

Corporation (SIPC®). As a result, investor-owned assets held in

custody by Pershing are protected by SIPC, up to $500,000 in value,

including $100,000 in cash awaiting reinvestment. SIPC provides

protection for eligible client assets held in custody by a SIPC

member brokerage firm should the SIPC member firm fail financially

and become unable to meet the obligations to its clients. SIPC does

not protect assets that are not held in custody by Pershing. SIPC

does not protect against losses due to market fluctuation or for

client assets not held by a SIPC member. For more information about

investor asset protection, visit SIPC’s web site at www.sipc.org. In

addition to SIPC protection, Pershing also provides coverage in

excess of SIPC limits through Lloyd’s of London.

Excess Account Protection through

Lloyd’s of London

The excess insurance policy purchased through Lloyd’s of London

provides the following excess account protection for assets held in

custody with Pershing and its London-based affiliate, Pershing

Securities Limited:

• An aggregate loss limit of $1 billion for eligible securities—over

all client accounts

• A per client loss limit of $1.9 million for cash awaiting

reinvestment—within the aggregate loss limit of $1 billion

This excess account protection offers the highest level of coverage

available in the industry today. Excess account protection claims

would only arise where Pershing failed financially and eligible

client assets for covered accounts, as defined by SIPC and Lloyd’s

of London, cannot be located due to theft, misplacement,

destruction, burglary, robbery, embezzlement, abstraction, failure

to obtain or maintain possession or control of customers’ clients’

securities or to maintain the special reserve bank account required

by applicable rules (SEC 15c-3).

Lloyd’s currently has an A (“Excellent”) rating with “Stable

Outlook” from A.M. Best and an A+ (“Strong”) rating with “Stable

Outlook” from Fitch Ratings and Standard & Poor’s (S&P). These

ratings are subject to change by the rating agencies at any time.

The current Lloyd’s of London excess insurance policy is scheduled

to expire on December 10, 2009. For more information about

Lloyd’s of London, please visit their web site at www.lloyds.com.

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Federal Deposit Insurance Corporation

(FDIC) Insurance

The FDIC is an independent agency of the U.S. government that

provides protection for insured deposits at a failed FDIC-insured

bank. FDIC-insured investments are insured by the FDIC up to

applicable limits, generally $100,000 ($250,000 most recently in

certain instances, through December 31, 2009). In the case of

Pershing’s FDIC-Insured Deposits Program and the Certificate of

Deposit Account Registry Service® (CDARS®), investors can access

FDIC insurance for deposits in multiple FDIC insured institutions

with a single investment.3, 4 Pershing also offers investors access to

Brokered CD’s and FDIC-insured bonds.5

Brokered CD’s are certificates of deposit of a commercial bank or

savings and loan association that are sold through an intermediary

instead of the savings and loan institution itself. Brokered CD’s are

covered by FDIC insurance up to applicable limits and are available

in both the new-issue and secondary markets in maturities as short

as one month to as long as ten or more years.

FDIC-insured bonds were created by the FDIC’s new Temporary

Liquidity Guarantee Program. The program guarantees newly issued

senior unsecured debt of eligible institutions—issued on or after

October 14, 2008, and before June 30, 2009. It also provides

full deposit insurance coverage for non-interest-bearing deposit

transaction accounts in FDIC-insured institutions, regardless of

the dollar amount.

For additional information about the financial strength of Pershing

and the protection of investors’ assets held in custody, answers to

frequently asked questions are available within The Source via

NetExchange Pro® or visit the safety and soundness section on

www.pershing.com.

As of December 31, 2008.

Adjusted for deferred tax liabilities associated with non-tax deductible identifiable

intangible assets and tax deductible goodwill. In addition, at 12/31/08, total and

average assets were adjusted to exclude certain deposits and other short-term

investment assigned a zero risk-weighting by regulators.

Investments in the FDIC-Insured Deposits Program are not considered securities and

are therefore not protected by SIPC or excess account protection coverage.

CDARS is service provided by Promontory Interfinancial Network, LLC. Pershing,

Promontory, and The Bank of New York Mellon are affiliated through common

ownership. The Bank of New York Mellon Corporation is the ultimate parent company

of Pershing and The Bank of New York Mellon. The Bank of New York Mellon

Corporation holds a minority interest in Promontory.

Brokered CDs of any one issuer are FDIC-insured up to a maximum of $100,000

aggregate principal and accrued interest in nonretirement accounts. The maximum

coverage for CDs of any one issuer held through an individual retirement account

(IRA), self-directed 401(k) plan, Keogh plan, and Section 457 plan is $250,000.

On October 3, 2008, FDIC deposit insurance temporarily increased from $100,000

to $250,000 per depositor (through December 31, 2009) for certain retirement

accounts. Expanded FDIC coverage may be obtained by purchasing CDs from multiple

issuing institutions.

Pershing LLC, a subsidiary of The Bank of New York Mellon Corporation. Member

FINRA, NYSE, SIPC. Trademark(s) belong to their respective owners.

OVR-PER-POCA-3-09

 

 funds

mit of $1.9 million for cash awaiting

reinvestment—within the aggregate loss limit of $1 billion—

through Lloyd’s of London

Not Covered

Among ineligible investments are assets that are not registered

with the SEC under the Securities Act of 1933:

Commodity futures contracts

Precious metals

Bank deposits

Investment contracts (such as limited partnerships)

Fixed and variable annuity contracts

Antiques and collectibles