(A tax-sheltered retirement plan where taxes on interest earnings are deferred until distribution begins)

1. IRAs may defer taxes on the interest earned and most people can still take their annual
   contribution as a tax deduction.
2. High yield.
3. Same features and benefits as time deposit account.
4. Withdrawal may be made before the age of 59-1/2, however, substantial tax and interest
   penalties may be imposed.
5. Please consult your accountant for eligibility and tax information.