The following terms and conditions apply to Insured Money Market Accounts ("IMMAs") offered through GIT Investment Services, Inc ("GIT-IS"). Record keeping and transaction processing services for IMMAs are performed by the GIT Insured Money Market Account division ("GIT-IMMA") of Banker's Finance Capital Corp., an affiliate of GIT-IS. (Collectively, GIT-IS and GIT-IMMA are called "GIT" herein.) GIT customers are deemed to agree to these provisions when signing an IMMA New Account Application. GIT may modify these Terms and Conditions by written notice to depositors.

New Accounts. When a customer opens an IMMA, GIT will arrange, as the customer's agent, to place an initial deposit in a money market deposit account at a federally insured depository institution. ("Institution") that has executed a written master agreement with GIT-IMMA. The customer will be notified of the identity of the Institution where the account credited with the customer's deposit will be held. Insurance of the account (together with any other deposits of the customer at the same Institution) will be limited to a total of $100,000, unless additional insurance is available under applicable law. Customers may request any available choices of additional IMMA banks from a GIT-IS representative. Customer desiring IMMAs at additional banks in order to obtain FDIC insurance of total amounts exceeding $100,000, or for other reasons, must give specific instructions to their GIT-IS representative to open IMMAs at other banks. GIT assumes no responsibility for dividing the deposits of any customer among additional Institutions of otherwise obtaining deposit insurance coverage in excess of $100,00 or such other limit as may be provided by law.

The initial deposit in an IMMA must be at least $2,500 to open the account. The account holder ("depositor") will receive a monthly statement from GIT-IMMA showing all transactions, the closing deposit balance and the name of the Institution where the account is held, except that statements will be sent only quarterly if there are no transactions other than the crediting of interest. No certificate or passbook will be issued. Account information will be available from GIT, rather than from the Institution.

Eligible Depositors. Individual accounts, joint accounts, business accounts, gift to minors accounts, IRAs and other retirement plan accounts are permitted. IRAs require a separate application.

Interest Rate. Each IMMA will pay a money market interest rate pursuant to an objective formula agreed to by the Institution in its master agreement with GIT-IMMA. The formula will be based upon money market rates and will require rate adjustments not less frequently than monthly, as interest rates change. Such rates may be higher or lower than rates paid on deposits made directly at the Institution. All IMMAs governed by the same interest rate formula and other terms will be designated an IMMA "series". Rates on the current account series are available by calling GIT-IS. A written description of the applicable series will be sent to each depositor.

Interest will accrue on each day's account balance and will be credited to the account at month-end. Interest will be subject to penalty withholding tax unless the appropriate taxpayer identification number and certification have been filed with GIT. Accounts will be charged with any fine assessed as a result of the depositor's failure to provide a vaild social security number or tax identification number.

Account Transactions. Accounts may be opened by completing an application and forwarding it with a check for the initial deposit to:

Deposits are not limited as to the amount or frequency; deposits may be made by mail, in person, or by wire and should be made payable to "GIT Insured Money Market Account". Accounts will be charged $6.00 for each incoming wire under $2,500.

Withdrawals may be requested in any amount, by cashier's check (provided the withdrawal is payable to the depositor and delivered in person or by mail), by wire transfer, or by a personal check drawn on the account. Wire transfer withdrawals may only be made according to wire instructions pre-authorized in writing by the depositor. An initial supply of personal checks is provided free. Accounts will be charged $10.00 for each outgoing wire under $10,000.

During transaction processing, pending deposit at an Institution, or upon withdrawal from an institution pending payment to the depositor by wire or cashier's check, the depositor's funds will be held in clearing accounts at one or more federally insured depository institutions ("Clearing Accounts"). GIT-IMMA will maintain records of the interest of each depositor in each Clearing Account in such a manner as to provide separate FDIC insurance of the depositor's funds while in the Clearing Account. Names of the institutions where Clearing Accounts are held will be provided to depositors upon request.

IMMA withdrawals are limited by the federal regulatory restrictions applicable to money market deposit accounts. Total withdrawals may not exceed six per month, including not more than three personal checks per month drawn on the account. Any withdrawals over these limits will be subject to a $10.00 penalty charge. GIT-IMMA may withdraw check-writing privileges or otherwise restrict depositors who abuse these limitations. An IMMA may be accessed only through GIT and not at the Institution, and only if both are open for business.

Other Terms. Deposits are credited when they become immediately available funds at the institution. Incoming wire deposits are credited immediately, provided GIT receives both the wire transfer and telephone notice of the wire from the depositor, prior to 1:00 p.m. Washington D.C. time, on the day the wire is sent. Depositors should contact GIT prior to initiating a wire transfer to obtain wire instructions.

Domestic checks are normally credited in one or two business days. GIT-IMMA may decline to permit funds deposited by check to be withdrawn until the check is collected or paid. No monthly service fees will be charged, except that accounts below $1,000 at month-end will be charged a $3.00 minimum balance charge. GIT may charge other fees for particular services requested by depositors.

IMMAs are non-transferable and have no minimum maturity; withdrawals may normally be made upon demand. Each Institution reserves the right to require seven days' withdrawal notice, but may not actually do so unless all similar accounts at the Institution also require seven days' withdrawal notice. Each deposit is an obligation of the Institution only; GIT acts solely as the depositor's agent and nominee. GIT receives a fee from each Institution, which may vary; this fee will be disclosed to a depositor at a specific Institution upon request. Securities dealers having an arrangement with GIT to offer IMMAs to their customers may receive compensation from GIT.

Upon the termination of a governing master agreement between an Institution and GIT-IMMA, notice will be provided to each affected depositor and such depositors will have the option of withdrawing their IMMA deposits or permitting GIT, as the depositor's agent, to transfer the depositor's money to an IMMA at another Institution identified in the notice.

GIT-IMMA may request an Institution to retain deposits directly in a depositor's name at any time on the same terms as it offer to members of the general public, whereupon GIT's obligations to the depositor will terminate; in the event that the Institution does not accept such direct deposits, the depositor's money may be returned to the depositor by GIT-IMMA. Under its master agreement, each institution may return deposits above a specified limit; if the IMMAs at an Institution collectively exceed this limit, the most recently opened depositors' accounts may be closed by GIT-IMMA or, after notice to the affected depositors, transferred by GIT to another Institution, as if the governing master agreement had been terminated. GIT does not recommend IMMAs in any particular bank. GIT undertakes to perform only record keeping, transaction processing and other ministerial tasks for the depositor, and will make no effort to maximize the depositor's return.

The rate paid for the current series of GIT Insured Money Market Accounts (designated as "Series 3" and effective May 6, 1992) is adjusted weekly to equal the average auction discount rate for 91-day Treasury bills, as reported by the U.S. Treasury, less 6/10 percent (0.60%) per annum. The rate is adjusted on the business day following the day of each 91-day Treasury bill auction; such auctions are normally held weekly on Mondays, unless Monday is a holiday, in which case the auction is normally held on the next business day. The most recent auction results are customarily published in the "Money Rates" section of the Wall Street Journal.

Each rate adjustment (usually on a Tuesday) is effective through the day prior to the date of the next rate determination.

Interest will be calculated and accrued as 1/365th (1/366th during leap years) of a year's simple interest per day. Accumulated interest is credited to the account or paid by check on the last day of the month.