How Your Account is Protected at Equity Trust

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Equity Trust: A Highly Regulated Financial Institution

Nothing is more important than the confidence you place in those who handle your retirement funds. Equity Trust operates as a highly regulated custodian that earns trust each and every day.

Below are intensive measures Equity Trust takes to ensure your accounts are protected.

High Standards for IRA Custodians

• The Internal Revenue Code sets high standards for being a qualified Custodian of IRA accounts.

• Equity Trust Company and its affiliates have operated as a qualified IRA custodian since 1983.

• Equity Trust accurately and completely complies with numerous complex IRS reporting and record-keeping requirements..

Governmental Regulators

• Equity Trust Company operates as a trust company under authority granted by the state of South Dakota.

• Equity Trust meets the state trust company capital requirements and complies with all the state statutes and regulations.

• South Dakota law mandates regular audits of trust companies performed by state auditors.

• The Financial Industry Regulatory Authority (FINRA) and The Securities and Exchange Commission (SEC) regulate Equity Trust’s brokerage affiliate, Mid-Ohio Securities.

• The Department of Labor (DOL) regulates qualified plans provided by Equity Trust.

Cash Protection/Deposit Insurance

• Equity Trust deposits all un-invested cash in FDIC insured accounts at United Western Bank (NASDAQ: UWBK).

• IRA deposits are insured by the Federal Depository Insurance Corporation (FDIC) up to $�50,000.

Investment Protection

• All publicly traded investments (stocks, mutual funds etc.) at Equity Trust’s brokerage affiliate are protected through the Securities Investor Protection Corporation (SIPC) up to $�50,000.

• Please note: Non FDIC insured investments are not insured by any federal government agency; are subject to risk, including possible loss of the principal amount invested.

Commercial Insurance

Equity Trust carries its insurance with a leading national insurance company for the following:

• Errors and Omissions

• Financial Institution Fidelity Bond

3

Internal Controls

• Equity Trust Company’s board of directors, officers and employees work within a well established system of internal controls.

• The system of internal controls ensures the effectiveness and efficiency of operations and compliance with applicable laws and regulations.

Internal Auditor

• Equity Trust Company’s internal auditor operates with independence and reports directly to the Audit Committee of the board of directors.

Independent Audit Performed Yearly by Certified Public Accountants

• Annually, Radachi and Company, Certified Public Accountants, audit the company’s financial statements.

• The auditors also evaluate the company’s internal control environment and assess the “tone at the top”.

• Their findings are reported to the Audit Committee of the board of directors.

Audit Committee

• The audit committee of the board of directors oversees the activities of both the company’s internal and external auditors and receives reports directly from the auditors.

On the following pages, you will find supporting documentation, including:

• Corporate Resolution

• Certificate of Existence from South Dakota

• Statement of Financial Condition

• FDIC Insurance Information

• Proof of Insurance for Banker’s Blanket Bond, Errors and Omissions and Management Liability

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8

EQUITRU-01 KOKA

10/1/2009(216) 367-8787

The James B. Oswald Company1360 East 9th Street, #600Cleveland, OH 44114-1730

Equity Trust Company

225 Burns RoadElyria, OH 44035

Illinois National Ins Co 23817

A Bankers Blanket Bond 19774921 6/27/2009 6/27/2010 See BelowSee Below

Bankers Blanket Bond, $3,000,000 limit with $50,000 deductible; includes ERISA rider coverage at $500,000 with a $0 deductible

Coverage includes the following additional entities: Equity Administrative Services, Mid Ohio Securities, Equity Plan Administrative Services, Sterling Administrative Services

30For Proof Only-

DATE (MM/DD/YYYY)CERTIFICATE OF LIABILITY INSURANCEPRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION

ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATEHOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND ORALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.

INSURERS AFFORDING COVERAGE NAIC #INSURED INSURER A:

INSURER B:

INSURER C:

INSURER D:

INSURER E:

COVERAGESTHE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDINGANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED ORMAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCHPOLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR ADD'L POLICY EFFECTIVE POLICY EXPIRATIONPOLICY NUMBER LIMITSLTR DATE (MM/DD/YYYY) DATE (MM/DD/YYYY)INSRD TYPE OF INSURANCE

GENERAL LIABILITY EACH OCCURRENCE $DAMAGE TO RENTED

COMMERCIAL GENERAL LIABILITY $PREMISES (Ea occurence)

CLAIMS MADE OCCUR MED EXP (Any one person) $

PERSONAL & ADV INJURY $

GENERAL AGGREGATE $

GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $PRO-POLICY LOCJECT

AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $(Ea accident)ANY AUTO

ALL OWNED AUTOS BODILY INJURY $(Per person)SCHEDULED AUTOS

HIRED AUTOS BODILY INJURY $(Per accident)NON-OWNED AUTOS

PROPERTY DAMAGE $(Per accident)

GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $

ANY AUTO EA ACC $OTHER THANAUTO ONLY: AGG $

EXCESS / UMBRELLA LIABILITY EACH OCCURRENCE $

OCCUR CLAIMS MADE AGGREGATE $

$

DEDUCTIBLE $

RETENTION $ $WC STATU- OTH-WORKERS COMPENSATIONTORY LIMITS ERAND EMPLOYERS' LIABILITY Y / N

ANY PROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT $OFFICER/MEMBER EXCLUDED?(Mandatory in NH) E.L. DISEASE - EA EMPLOYEE $If yes, describe under

E.L. DISEASE - POLICY LIMIT $SPECIAL PROVISIONS belowOTHER

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS

CERTIFICATE HOLDER CANCELLATIONSHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION

DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL DAYS WRITTEN

NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL

IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR

REPRESENTATIVES.AUTHORIZED REPRESENTATIVE

ACORD 25 (2009/01) © 1988-2009 ACORD CORPORATION. All rights reserved.The ACORD name and logo are registered marks of ACORD

9

EQUITRU-01 KOKA

9/30/2009(216) 367-8787

The James B. Oswald Company1360 East 9th Street, #600Cleveland, OH 44114-1730

Equity Trust Company225 Burns RoadElyria, OH 44035

Illinois National Ins Co 23817

A Professional Liability 19773544 6/27/2009 6/27/2010 See Below

Errors & Omissions Liability $1,000,000 and Deductible $250,000

30FOR PROOF ONLY-

DATE (MM/DD/YYYY)CERTIFICATE OF LIABILITY INSURANCEPRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION

ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATEHOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND ORALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.

INSURERS AFFORDING COVERAGE NAIC #INSURED INSURER A:

INSURER B:

INSURER C:

INSURER D:

INSURER E:

COVERAGESTHE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDINGANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED ORMAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCHPOLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR ADD'L POLICY EFFECTIVE POLICY EXPIRATIONPOLICY NUMBER LIMITSLTR DATE (MM/DD/YYYY) DATE (MM/DD/YYYY)INSRD TYPE OF INSURANCE

GENERAL LIABILITY EACH OCCURRENCE $DAMAGE TO RENTED

COMMERCIAL GENERAL LIABILITY $PREMISES (Ea occurence)

CLAIMS MADE OCCUR MED EXP (Any one person) $

PERSONAL & ADV INJURY $

GENERAL AGGREGATE $

GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $PRO-POLICY LOCJECT

AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $(Ea accident)ANY AUTO

ALL OWNED AUTOS BODILY INJURY $(Per person)SCHEDULED AUTOS

HIRED AUTOS BODILY INJURY $(Per accident)NON-OWNED AUTOS

PROPERTY DAMAGE $(Per accident)

GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $

ANY AUTO EA ACC $OTHER THANAUTO ONLY: AGG $

EXCESS / UMBRELLA LIABILITY EACH OCCURRENCE $

OCCUR CLAIMS MADE AGGREGATE $

$

DEDUCTIBLE $

RETENTION $ $WC STATU- OTH-WORKERS COMPENSATIONTORY LIMITS ERAND EMPLOYERS' LIABILITY Y / N

ANY PROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT $OFFICER/MEMBER EXCLUDED?(Mandatory in NH) E.L. DISEASE - EA EMPLOYEE $If yes, describe under

E.L. DISEASE - POLICY LIMIT $SPECIAL PROVISIONS belowOTHER

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS

CERTIFICATE HOLDER CANCELLATIONSHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION

DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL DAYS WRITTEN

NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL

IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR

REPRESENTATIVES.AUTHORIZED REPRESENTATIVE

ACORD 25 (2009/01) © 1988-2009 ACORD CORPORATION. All rights reserved.The ACORD name and logo are registered marks of ACORD

10

EQUITRU-01 KOKA

10/1/2009(216) 367-8787

The James B. Oswald Company1360 East 9th Street, #600Cleveland, OH 44114-1730

Equity Trust Company225 Burns RoadElyria, OH 44035

Illinois National Ins Co 23817

A Professional Liability 19773544 6/27/2009 6/27/2010 See Below

Errors & Omissions Liability $5,000,000 and Deductible $250,000

Coverage includes the following additional entities: Equity Administrative Services, Mid Ohio Securities, Equity Plan Administrative Services, Sterling Administrative Services

30FOR PROOF ONLY-

DATE (MM/DD/YYYY)CERTIFICATE OF LIABILITY INSURANCEPRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION

ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATEHOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND ORALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.

INSURERS AFFORDING COVERAGE NAIC #INSURED INSURER A:

INSURER B:

INSURER C:

INSURER D:

INSURER E:

COVERAGESTHE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDINGANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED ORMAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCHPOLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR ADD'L POLICY EFFECTIVE POLICY EXPIRATIONPOLICY NUMBER LIMITSLTR DATE (MM/DD/YYYY) DATE (MM/DD/YYYY)INSRD TYPE OF INSURANCE

GENERAL LIABILITY EACH OCCURRENCE $DAMAGE TO RENTED

COMMERCIAL GENERAL LIABILITY $PREMISES (Ea occurence)

CLAIMS MADE OCCUR MED EXP (Any one person) $

PERSONAL & ADV INJURY $

GENERAL AGGREGATE $

GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $PRO-POLICY LOCJECT

AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $(Ea accident)ANY AUTO

ALL OWNED AUTOS BODILY INJURY $(Per person)SCHEDULED AUTOS

HIRED AUTOS BODILY INJURY $(Per accident)NON-OWNED AUTOS

PROPERTY DAMAGE $(Per accident)

GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $

ANY AUTO EA ACC $OTHER THANAUTO ONLY: AGG $

EXCESS / UMBRELLA LIABILITY EACH OCCURRENCE $

OCCUR CLAIMS MADE AGGREGATE $

$

DEDUCTIBLE $

RETENTION $ $WC STATU- OTH-WORKERS COMPENSATIONTORY LIMITS ERAND EMPLOYERS' LIABILITY Y / N

ANY PROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT $OFFICER/MEMBER EXCLUDED?(Mandatory in NH) E.L. DISEASE - EA EMPLOYEE $If yes, describe under

E.L. DISEASE - POLICY LIMIT $SPECIAL PROVISIONS belowOTHER

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS

CERTIFICATE HOLDER CANCELLATIONSHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION

DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL DAYS WRITTEN

NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL

IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR

REPRESENTATIVES.AUTHORIZED REPRESENTATIVE

ACORD 25 (2009/01) © 1988-2009 ACORD CORPORATION. All rights reserved.The ACORD name and logo are registered marks of ACORD

11

EQUITRU-01 KOKA

10/1/2009(216) 367-8787

The James B. Oswald Company1360 East 9th Street, #600Cleveland, OH 44114-1730

Equity Trust Company225 Burns Rd.Elyria, OH 44035

Illinois National Ins Co 23817

A Management Liability 19773544 6/27/2009 6/27/2010 See Below

See attached page.

30FOR PROOF ONLY-

DATE (MM/DD/YYYY)CERTIFICATE OF LIABILITY INSURANCEPRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION

ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATEHOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND ORALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.

INSURERS AFFORDING COVERAGE NAIC #INSURED INSURER A:

INSURER B:

INSURER C:

INSURER D:

INSURER E:

COVERAGESTHE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDINGANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED ORMAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCHPOLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR ADD'L POLICY EFFECTIVE POLICY EXPIRATIONPOLICY NUMBER LIMITSLTR DATE (MM/DD/YYYY) DATE (MM/DD/YYYY)INSRD TYPE OF INSURANCE

GENERAL LIABILITY EACH OCCURRENCE $DAMAGE TO RENTED

COMMERCIAL GENERAL LIABILITY $PREMISES (Ea occurence)

CLAIMS MADE OCCUR MED EXP (Any one person) $

PERSONAL & ADV INJURY $

GENERAL AGGREGATE $

GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $PRO-POLICY LOCJECT

AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $(Ea accident)ANY AUTO

ALL OWNED AUTOS BODILY INJURY $(Per person)SCHEDULED AUTOS

HIRED AUTOS BODILY INJURY $(Per accident)NON-OWNED AUTOS

PROPERTY DAMAGE $(Per accident)

GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $

ANY AUTO EA ACC $OTHER THANAUTO ONLY: AGG $

EXCESS / UMBRELLA LIABILITY EACH OCCURRENCE $

OCCUR CLAIMS MADE AGGREGATE $

$

DEDUCTIBLE $

RETENTION $ $WC STATU- OTH-WORKERS COMPENSATIONTORY LIMITS ERAND EMPLOYERS' LIABILITY Y / N

ANY PROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT $OFFICER/MEMBER EXCLUDED?(Mandatory in NH) E.L. DISEASE - EA EMPLOYEE $If yes, describe under

E.L. DISEASE - POLICY LIMIT $SPECIAL PROVISIONS belowOTHER

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS

CERTIFICATE HOLDER CANCELLATIONSHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION

DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL DAYS WRITTEN

NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL

IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR

REPRESENTATIVES.AUTHORIZED REPRESENTATIVE

ACORD 25 (2009/01) © 1988-2009 ACORD CORPORATION. All rights reserved.The ACORD name and logo are registered marks of ACORD

1�

EQUITRU-01 KOKA PAGE 1 OF 1

Equity Trust Company225 Burns Rd.Elyria, OH 44035

FOR PROOF ONLY-

Directors & Officers Liability $3,000,000 and Deductible $250,000Employment Practices Liability $3,000,000 and Deductible $250,000Fiduciary Liability $2,000,000 and Deductible $100,000

Coverage includes the following additional entities: Equity Administrative Services, Mid Ohio Securities, Equity Plan Administrative Services, Sterling Administrative Services

DESCRIPTION OF OPERATIONS -

13

Equity Trust Company • ��5 Burns Road, Elyria, OH ��035 • www.trustetc.com©2009 Equity Trust Company. All rights reserved. PRO-0062 Rev 10/09