Wells Fargo Equipment Finance, Inc.

Roderick HartJanuary 14 – 16, 2011

Confidential – For Discussion & General Information Purposes Only

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Wells Fargo Equipment Finance, Inc.

Wells Fargo Equipment Finance, Inc. has the

expertise, products and services to develop a

financing solution customized for your

business

1 Based on data from the 2010 Monitor 100 survey, a leading publication in the equipment finance industry, and is based on the combined portfolios of Wells Fargo Equipment Finance and Wachovia Equipment Finance

2 Equipment financing services are provided in Canada by Wells Fargo Equipment Finance Company. Wells Fargo Equipment Finance Company is associated with Wells Fargo & Company, a company that is not regulated as a financial institution, a bank or holding company or an insurance company in Canada.

Leading provider of equipment finance solutions

2nd largest bank-affiliated equipment finance provider in the United States¹

Over 44,000 active customers and 750+ team members

Coverage in all 50 states and Canada2

Industry financing specialists devoted to Healthcare, Construction, Energy, Commercial and Specialty Vehicles, Marine, Rail and Aircraft

Full spectrum of financing options

Creative, customized loan and lease solutions from small to larger, highly structured transactions

Seasoned Capital Markets team with the capability to syndicate transactions in the marketplace, providing additional access to capital

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Market share

Top 10 (bank-affiliated)Based on Net Assets

($ in billions)

Rank Company 20091 Banc of America Leasing $34,1572 Wells Fargo Equipment Finance 27,1253 CIT Group 24,8604 Key Equipment Finance 10,7235 U.S. Bank Equipment Finance 9,4936 PNC Equipment Finance 9,4147 Chase Equipment Leasing 7,6328 Suntrust 6,1709 Fifth Third Leasing 5,46210 RBS Asset Finance 4,893

Source: 2009 Monitor 100 Survey

Source: 2010 Monitor Survey

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We can finance long-lived, essential-use equipment including, but not limited to, the following categories:

Industries and equipment

Aircraft Machine tools (NC & CNC) Plastics TechnologyCorporate Lathes Injection Molding PCs/ Laptops/ Workstations Turbofan Grinding Blow Molding Mid-range servers Turboprop Turning Thermoforming Mainframe/ enterprise serversRegional Milling Extrusion Data Storage (tape, disk)Helicopters Forming Support Equipment Printer/ Copiers/ Fax VIP Flexible Manufacturing Cells Monitors Industry Specific Woodworking Printing Scanners

Prepress Point-of-sale (POS)Construction Marine Press

Earth Moving Barges Bindery/ Finishing TransportationAggregate Tankers Power EquipmentConcrete/ Asphalt Bulk Carriers Process equipment Trailers

Tow/ Push Boats Chemical Buses / Motor coachesEnergy Transportation Vessels Refining Straight Trucks

Exploration & production Supply Vessels Pharmaceuticals Specialty Vehicles Pumps/ Compressors Tugs Specialty ManufacturingOilfield Services Utilities Drilling Rigs & Support Material handling Rail Power Pressure pumping Cranes General Service Railcars GenerationMid-stream Distribution Facilities Intermodal Cars Renewables Gathering and processing Lift Trucks Tankcars Distribution/ Transmission

Conveyor Systems LocomotivesFood processing Racking Rail Service Equipment

Meat Scrubber/ SweepersDairy Rail TrackBottling/ Canning MedicalBaking Diagnostic Imaging SemiconductorFrozen Foods HIS/ PACS Front EndRendering Laboratory Back End

ICU/ CCU Surface Mount Technologies

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Healthcare Financial Services

Our healthcare specialists have the financial expertise

and healthcare industry knowledge to customize a financing solution that fits

your unique situation

Serve clients such as physician groups, hospitals, health systems, oncology facilities, imaging, and surgery centers

Dedicated and experienced staff with healthcare equipment finance expertise

Sophisticated products, competitive structures and pricing Provide financing for new technology including Electronic Health

Records (EHR), single asset acquisitions, tenant improvements and complex expansions

Seasoned Capital Markets team with the capability to syndicate transactions, providing additional access to capital

Offer a complete range of loan and lease financing solutions On or off-balance sheet options Transaction sizes range from $500,000 to $25 million+ Terms range from 18 to 84 months, depending upon

equipment type Finance up to 100% of equipment cost and leasehold

improvements Fixed and floating rates available Can include rate locks and step-up monthly payment structures Pro-rata guaranty or corporate guaranties Customized vendor programs

Transaction characteristics

Healthcare Financial Services

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Comprehensive expertise with numerous asset types

Our industry specialists have deep expertise in

financing numerous types of medical equipment

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We offer a wide variety of financing solutions to meet the unique needs of our clients.

Specialized Products & Roles

Vendor financing programs Total Money Program (working capital line of

credit) Inventory lines Syndication capabilities Pricing and structuring expertise

Primary Client Benefits

Lessee receives lower rental payments through Lessor’s efficient tax ownership

True Tax Products

FMV Lease TRAC/Split TRAC First Amendment Lease

Description

Typically off-balance sheet financings for Lessee

WFEFI has ownership from a tax standpoint

Tax lease products may offer fair market value, early buy-out or end-of-term purchase options for client flexibility

Nothing contained herein should be considered tax or accounting advice.

Primary Client Benefits

Lessee/Borrower retains tax benefits associated with ownership of the equipment

Potential for higher advance rates and customized asset amortizations compared to traditional bank loans

Loan / Finance Lease Products

Secured Loan Lease Purchase Agreement / $1

Buy Out / Finance Lease Synthetic Lease (Non-Tax

Operating lease)

Description

Generally on-balance sheet for Borrower / Lessee

Title remains with customer Synthetic Lease hybrid structure is

off-balance sheet for Lessee while allowing Lessee to retain tax ownership

Product solutions

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Vendor programs

Develop a full range of customized finance programs to help

manufacturers and distributors enhance sales opportunities

We provide service appropriate solutions to a broad range of

vendor needs from referral-only programs with annual program

fundings of less than $10MM to well established captives with

annual funding needs in excess of $200MM

Offer vendor programs that allow you to choose the level of your

company’s involvement in your customers’ transactions

Vendor refers customers to Wells Fargo Equipment Finance, Inc.

We provide a wide range of loan and lease options, including structuring the transaction to simplify your customers’ documentation, funding, billing and collecting needs

Field sales support when needed

Referral Private label

Wells Fargo Equipment Finance can either discount payment streams or purchase entire leases including equipment

We also purchase portfolios of leases and secured loans

Structures to meet vendor’s sales treatment and balance sheet considerations

Variety of structures

Documentation and /or billing are offered in the vendor’s name

Vendor may invoice the lease payments and Wells Fargo Equipment Finance functions as the back office, which may include billing and collecting

Wells Fargo’s servicing may be non-notification to customers

Field sales support when needed

Examples of Vendor programs:

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Benefits of customized vendor program

Increases equipment sales

Provides liquidity

Transfers credit risk and cost

of servicing

Protects installed customer base (footprint)

One-stop shopping for customers

Margin protection

Customized Vendor

program

Potential referral fee income

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Bonus depreciation

President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 Tax Relief Act)

The 2010 Tax Relief Act allows companies to depreciate in the first year, 100 percent of the cost of qualified equipment bought and placed in service in the calendar year 2011. For qualified equipment placed in service in calendar year 2012, the available “bonus depreciation” will be 50 percent

There may be exceptions to the "placed in service" requirement for certain aircraft or other equipment with long production periods

Applies to purchases of tangible personal property with a MACRS recovery period of 20 years or less

New equipment only

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Construction Trucks Trailers Agricultural Manufacturing Medical Office and technology Printing presses

Many types of equipment may qualify:

Now may be the time to purchase new equipment

and take advantage of the 100 percent first year

deduction

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Roderick W. Hart II Territory Manager

Laurel, MDroderick.hart@wellsfargo.com

(301) 787-8692

Contacts

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