Fixed-rate Annuity Rates

for week beginning 10/11/2004 and 2/7/2005

Insurance

Company (a)(b)

Period of guaranteed rate

Surrrender penalty

Percentage and details

(Freee withdrawal)

Rating

by

Moody's

At 10/14/2004 - - Various Annuity Companies through Walnut StreetSecurities, Inc. per www.walnutstreet.com, with certain passwords

At 10/14/2004

Annuity Companies through The Annuity Shoppe at www.theannuityshoppe.com (1.888.661.1999)

per website at 10/14/2004

Americom Life & Annuity Company (part of Old Mutal plc Group) (at 7/1/04)

?

0-80 - 2%, 80-85-1.00%

?, no MVA, 10% free withdrawal from year 1

?

Year 1 -7.0%,2-6%,3-5%,4-4%,5-3%,all calculated on accumulated value. (Interest withdrawn free each year.)

?

?, no MVA, 10% free withdrawal from year 1

?

?

0-75-3.00%

76-80-2.00%

81-85-1.00%

?

0-79-2.50%

80 - 85 -0.50%

?

0-79-2.50%

80 - 85 -0.50%

MONY Life Insurance Company of America

(at 7/1/04)

9,8,7,6,5,4,3,1,0, no MVA upon death or even with lump sum payout, ?% free withdrawal from year 1

0-79 - 4.50%

80-85-2.00%

MONY Life Insurance Company of America

(at 7/1/04)

9,8,7,6,5,4,3,1,0, no MVA upon death or even with lump sum payout, ?% free withdrawal from year 1

0-79-4.50%

80-85-2.00%

At 10/14/2004 website for ING's USG annuities)

(Ing Sales desk - 800.369.5301 and per flyer)

Annuity Companies through The National Benefit Corp per www.tnbcinterlink.com

(Rates as of 10/4/2004)

n/a%

USG Annuity and Life Company (b)

(and 9 year rate - 5.25%, 10 year - 5.45%)

n/a%

ING (b)

5yr-3.00%

6yr-3.20%, 7 yrs-3.55%,

8yr-3.80% , 9 yrs-4.00%,

10yr-4.20%

Certain % + MVA-Market Value Adjustment (Caution-MVA can penalty period; possibly not 100% death benefit protection)

(free interest withdrawal)

ING (b)

5yr-3.05%

6yr-3.45%, 7 yrs-3.80%,

8yr-4.05%, 9 yrs-4.25%,

10yr-4.45%

Certain % + MVA-Market Value Adjustment (Caution-MVA can penalty period; possibly not 100% death benefit protection)

(free interest withdrawal)

ING (b)

Year 1- 3.40%

Years 2-5 - extra .15% each year, years 6-10-4.15%

(effective yield is ?%)

10 years

12,12,11,10,9,8,7,6,4,2

(free interest withdrawal)

ING (b)

For 10 year - Year 1 -5.30%, yrs2-10-3.30%

For 7 year - Year 1 -4.15%, yrs2-7-3.15%

7,7,7,6,5,4,3,2,1

2.45% average-Yr 1-2.65%

Yrs 2-5-2.40%

6,6,6,6,3

(10% after year 1)

Nationwide Life Insurance Co. (at 2/28/2003)

(Source -Nationwide fax - Call 1.800.321.6064, option 2 then 4.

Yr 1-3.0% then up by 0.15% each year

Year2-3.15%

Year 3.30%

Year4-3.45%

Year5-3.60%

6,6,6,6,6

(10% after 30 days)

(Special Note - If not moved or terminated within 60days after year 5, then it is automatically renewed for 5 more years and the then current rate.

3.40

3.55

3.70

3.75

3.85

3.95%

5 yrs

6 yrs

7 yrs

8 yrs

9 yrs

10 yrs

 7 year penalty period of 7,6,5,4,3,2,1 in NY, and 7,6,5,4,3,2 to end in all other states

(free withdrawals-interest only)

3.40%

3.70

3.90

4.10

4.20

4.30%

5 yrs

6 yrs

7 yrs

8 yrs

9 yrs

10 yrs

7 year penalty period of 6,6,5,4,3,2 until contract is over, in all states (plus additional penalty on balances if renewed. Then starts depneds on duration of renewal until contract is over- if 5+years-at 5%,4,3,2,1; if 3 years - then 3%,2,1; if 1 year - 0%)

(free withdrawals-interest only)-Call Frank Sisco to discuss impact.

7 year penalty period of 6,6,5,4,3,2 until contract is over, in all states (plus additional penalty on balances if renewed. Then starts depneds on duration of renewal until contract is over- if 5+years-at 5%,4,3,2,1; if 3 years - then 3%,2,1; if 1 year - 0%)

(free withdrawals-interest only)-Call Frank Sisco to discuss impact.

Insurance

Company (a)(b)

Period of guaranteed rate

Rating

by

Moody's

Travelers (per faxes)

at 4/1/2003 (effective 3/26/03 - 4/8/03)

(Call sales desk at 1-800-874-1225, press 1)

CDSC schedule not yet available

Free withdrawal of interest annually.

Jefferson Pilot Life America-NY product

7,7,6,5,4 

(10% of value can be withdrawn after year 1)

N/A

Insurance

Company (a)(b)

Period of guaranteed rate

Rating

by

Moody's

(a) - At the end of 5 years, the contract can be terminated by the investor without a surrender penalty if the option is excercised in the specified period. These special rates are available through Jan 1, 2001.

(b) - Website is www.ing-independent.com (then for user i.d. type in then08 and for password type in TNBC2000.

(c) - Source is The Roster Report - Volume 1, Spring 2001.

(d) - Website for The National Benefit Corporation is www.tnbcinterlink.com

(e) - Summary about SPDA prepared by Provident Mutual (1.800.527.4681). Business transacted through TriState Financial (914.631.4500).

 For more information, please contact:

Frank Sisco, CPA, PFS at

Financial Management Corporation

550 Mamaroneck Avenue, Main Floor, Harrison, NY 10528, Telephone -914.381.3737, Fax - 914.698.5335, Email - ideasmoney@aol.com)