11/14/2011

1

Exhibit C‐1

Exhibit C‐2

11/14/2011

2

Exhibit D

Exhibit E‐1

11/14/2011

3

Exhibit E‐2

Hypothetical Summary of Private Financing Transaction: 9 Year Mid‐Term Note

*Loan repayment is made at the end of year 9; it is summarized as year 10 in the chart for illustrative purposes.  Hypothetical example for illustrative purposes only.  Individual results may vary.

Exhibit F‐1

11/14/2011

4

Exhibit F‐2

Charitable Annuity Arbitrage 

Allocation

$100,000

Guaranteed Income Contract

$76,028$4,000Annually For Life

$1,693 annually

Guaranteed Death Benefit

$100,000Paid upon death

$23,972

Charitable Gift Annuity AlternativeExhibit G‐1

11/14/2011

5

Charitable Annuity Arbitrage 

Allocation

$100,000

Income Contract

$76,028$4,000Annually For Life

$1,693 annually

Guaranteed Death Benefit

$100,000Paid upon death

$23,972

1. Win For Nonprofit

Generates an immediate charitable contribution of cash for a charity. Gives the supporter a charitableincome tax deduction for the donationthat’s generated.

1.

Exhibit G‐2

Charitable Annuity Arbitrage 

Allocation

$100,000

Income Contract

$76,028$4,000Annually For Life

$1,693 annually

Guaranteed Death Benefit

$1,000,000Paid upon death

$23,972

Generates the contribution at no net cost to the charitable supporter.Provides a guaranteed, fixed rate of return on currently owned asset for life.

2.

2. Win For Supporter

Exhibit G‐3

11/14/2011

6

Charitable Annuity Arbitrage 

Allocation

$100,000

Income Contract

$76,028$4,000Annually For Life

$1,693 annually

Guaranteed Death Benefit

$100,000Paid upon death

$23,972

Returns all of the money used to the supporter’s heirs. 

3.

3. Win For Family/Heirs

Exhibit G‐4

Charitable Annuity Arbitrage 

Allocation

$100,000

Guaranteed Income Contract

$76,028

$1,693 annually

Guaranteed Death Benefit

$100,000Paid upon death

$23,972

$4,000 /YR

Charitable Annuity ArbitrageExhibit G‐5