J.P. Morgan EPSTEIN INTERESTS IMPORTANT INFORMATION Please be advised that beginning January 1, 2010, clients charged FDIC fees on their noninterest-bearing business checking accounts will enjoy a fee reduction of approximately 0.10%. This comes as a result of JPMorgan Chase & Co.'s decision to end participation in the Transaction Account Guarantee Program on December 31, 2009, as originally planned. If you have any questions, please contact your J.P. Morgan team. Please note this account had no activity during this statement period. The date of last activity for this account was 11/19/09. Primary Account - For the Period 12/1/09 to 12/31/09 Page 2 of 4 Confidential Treatment Requested by JPMorgan Chase CONFIDENTIAL JPM-SDNY-00010043 SDNY_GM_00279241 EFTA01488378