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    12 TIMELY TAX TIPS FOR INVESTORS HIGHLIGHTED BY NONPROFIT ALLIANCE FOR INVESTOR EDUCATION continued

    * “Liquidating Retirement Assets in a Tax Efficient Manner”
    American Association of Individual Investors
    http://www.aaii.com/promo/hastings/taxes/200205/pswkshp.shtml

    * “Employer-Sponsored Retirement Plans”
    SIA Investor
    http://www.siainvestor.com/categories/investinggoals/employerplans/employerplans_011.htm

    * “IRS Does Not Approve IRA Investments”
    Federal Trade Commission
    http://www.ftc.gov/bcp/conline/pubs/alerts/iraalrt.htm

    * “The Expanding Reach of the Alternative Minimum Tax”
    American Association of Individual Investors
    http://www.aaii.com/promo/hastings/taxes/200204/taxstrat.shtml

    * “Tax Strategies”
    SIA Investor
    http://www.siainvestor.org/categories/managingyourportfolio/strategies/strategies_041.htm

    * “The Effect of Taxes and Inflation on Your Return”
    Investment Company Institute
    http://www.ici.org/cgi-bin/calcs/SAV2.cgi/investment_company_institute

    * “Taxation of Municipal Bonds”
    The Bond Market Association
    http://www.investinginbonds.com/info/taxarticle.htm

    ABOUT AIE

    The Alliance for Investor Education Web site at http://www.investoreducation.org provides investors with access to a full range of information they need to make wise investment decisions. Dedicated to facilitating a greater understanding of investment basics, the Alliance for Investor Education was established in 1996 as a coalition of leading financial services industry and investor advocacy groups.

    The entire investment community is represented in AIE's membership ranks. Full members of the Alliance include: the American Association of Individual Investors, American Stock Exchange, Association for Investment Management and Research, Bond Market Association, Certified Financial Planner Board of Standards, Investment Company Institute, Investor Protection Trust, National Association of Investors Corporation, National Association of Securities Dealers, National Futures Association, National Investor Relations Institute, National Association of Real Estate Investment Trusts, New York Stock Exchange, Securities Industry Association, and the Securities Investor Protection Corporation.

    The SEC Office of Investor Education and Assistance, the Federal Trade Commission Bureau of Consumer Protection, the Board of Governors of the Federal Reserve System, and the North American Securities Administrators Association are among the government and quasi-governmental advisors to the Alliance.

    CONTACT: Ailis Aaron, for AIE, (703) 276-3265 or .