Cornerstone Marketing Systems, Inc.

401(K) GRADUATE SCHOOL

financial information services in the nature of a distinctive and unique investment education program, designed specifically for use by IRC Section 401(k) retirement plan sponsors, to help them meet the participant education requirements of IRC Section 404(c); features a general description of investment types, performance histories, risk and risk management, financial information services provided by slide transparencies, prerecorded video tapes, printed booklets and computer programs;401(K);

CORNERSTONE MARKETING SYSTEMS, INC.

financial analysis and consulting services;

KEYPOINT

slide transparencies and prerecorded videotapes featuring a general description of Cash or Deferred Arrangements under Section 401(k) of the Internal Revenue Code, and listing the advantages and disadvantages of participation;printed brochures featuring a general description of Cash or Deferred Arrangements under Section 401(k) of the Internal Revenue Code and listing the advantages and disadvantages of participation;Key Point;