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<P align=center><FONT face=Arial><STRONG>&nbsp;Please follow the link below to view our Tax Planning Guide for 2008.</STRONG></FONT></P>
<P><STRONG><FONT face=Arial></FONT></STRONG>&nbsp;</P>
<P align=center><A class=RE href="http://www.newkirk.com/onlinepub/oprs.cfm?key=147403"><STRONG><FONT face=Kantipur color=#ffffff size=3>2008 Tax Planning Guide</FONT></STRONG></A></P>

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