“The window you create by giving,

is the same window you will be receiving from.”

FINALLY!

After 4 years, thousands and thousands of dollars, hours and hours of time, grueling and painstaking effort and revision after revision to rise above numerous setbacks…

We are now READY to market

The Gift of Love Program

to Churches, Universities, Foundations and Charitie s!

PLUS,

The program will also be made available to Parents of Children with Special Needs!

Our Goal in the next 10 years is to raise donations of

ONE BILLION DOLLARS!!!

Please join in helping me to accomplish this.

TOGETHER we can work to bring about great change to make this world a better place!

Thank you for your interest!

Thank you for your interest in our exciting new pla nned giving program! America is known the world over for the generosity of her people! However, today charities and non-profits are operating in one of the toughest fund raising climates in history! Even though statistics show that 70 percent of all Americans donate to their respective churches, charities, universities and favorite causes every year, the real challenge is that many people give what they can but not necessarily what they would like to give. This has always been a serious impediment for charities and non-profits regarding their fund raising needs, not to mention a point of frustration for contributors who would like to give more! So, we asked ourselves a question… What if there was an incredibly innovative financial planned giving program that could take the cost and the stress out of getting donor contributions? What if this strategy, in many instances, could also dramatically increase donor contributions immediately as well as in the future without the donor having to make an outright permanent gift to do so? What if you could insulate a charity or non-profit from economic downturns, both domestic and worldwide, so these events would have little or no effect on their fund raising needs? What kind of positive effect would a program like that have on charitable causes and non-profit organizations around this country? The answer is here! Now there is a way to overcome the many obstacles and challenges charities face today! A program that allows charities and non-profits to consistently grow their funding resources to fulfill their various needs and causes – and just as important, maintain them! The answer is…

The Gift of Love Program.

It is an exciting, breakthrough concept that could create enormous opportunity for not only charitable organizations everywhere but their donors as well! In addition to the donor receiving a potential tax deduction on their charitable donation, this creative concept would allow donors to get a guaranteed, tax -advantaged annual income for life while simultaneously providing a significa nt and guaranteed financial benefit to their favorite charitable organization. This concept is very flexible; it provides both the charity and the donor with various strategic planning options to choose from allowing them to make contributions that result in the most optimal financial benefit for the charity, the donor and the donor’s family. They include:

1. An immediate contribution to the charity. 2. Ongoing annual contributions for the charity. 3. A future endowment for the charity. 4. Combinations of the above.

This concept is different and unique in that it does not require:

1. The donor to make an outright permanent gift to the charity. 2. The donor to forfeit future potential earnings on t heir gifting assets; the program guarantees that the donor will receive a guaranteed, tax-advantaged income for life.

In short, this planned giving concept is really a plan designed to provide “a painless benefit” for the donor’s favorite charity. With this concept, both the charity and the donor receive financial benefit for funding the many needs of the charity! We have enclosed important information explaining The Gift of Love Program. Please review the enclosed materials and then contact one of our experienced representatives at Americorp Services, Inc. at 1.800.789.3008 to further discuss how The Gift of Love Program could best work for you. Sincerely, James C. Lorigo President

Does this sound TYPICAL of many Fund Raising or Con tribution Campaigns?

Annual Dinners, Golf Tournaments, Silent Auctions, Bake Sales, Car Washes….

REQUIRES…Enormous amounts of TIME, MONEY and Labor Intensive EFFORT

INVOLVES…ADDING STAFF, RECRUITING and TRAINING VOLUNTEERS

TAKES…VALUABLE TIME and RESOURCES AWAY from day-to-day operations

CAUSES…STRESS WORRY PRESSURE CONCERN ANXIETY

RISKS…REPERCUSSIONS of going to the same people with the same TRADITIONAL METHODS over and over and over again!

And then at the end of the day, there may only be little dollars for BIG EFFORT!

The result…

Was it enough; was the campaign truly successful; could it have been MORE?

Was everyone reached who could really give?

What if… � There was a fresh, innovative, convenient, time-efficient, NO COST method of broadening a donor base? � Further donations could be enhanced because the donor is not required to make an outright permanent gift to the charity? � The stress and the costs of dramatically increasing contributions could be ELIMINATED? � A team of professionals could do all this successfully instead of the charity’s staff doing it?

Now it’s all POSSIBLE…The SOLUTION is here!

You as a charity can…

BROADEN your donor base through education and awareness! ENHANCE your contributions; show your donors how they can GIVE and GIVE MORE! HELP your donors to give while PROTECTING their families’ future legacies!

INCREASE immediate, annual ongoing and future donat ions with just one campaign! Most importantly, you and your organization will not have to “lift a finger” to accomplish this. Let us introduce you to…

The GIFT of LOVE PROGRAM.

So ask yourself this question…

How IMPORTANT is your mission, project or cause? Because this isn’t really about raising money; it’s about your PASSION for reaching your goals. What will be lost if you don’t? What would happen if you were able to double or triple the amount of funds raised and it didn’t interfere with or stop what you are currently doing? How much more could you accomplish with this extra money to turn your VISIONARY ENDEAVORS into reality?

Let the Gift of Love Program REACH the TRUE HEART of every donor!

"We make a living by what we get, but we make a

life by what we give.”

Winston Churchill

Today, charities and non-profits are operating in o ne of the toughest fund raising climates in their entire organizationa l histories.

What if there was a program that truly could take the COST and STRESS out of getting donor contributions? What if this concept could increase immediate donor contributions as well as provide future endowments? What if this concept could do this AND restore the original gift to the donor’s estate or family? What if this concept could not only increase donor contributions, but also gre atly expand the donor base AND at no cost to the charity?

What if this concept could insulate a charity or non-profit organization from economic downturns both domestic and worldwide and eliminate the charity’s liability for investment risk, so that these events would have little or no impairment on fund raising needs? And what if this concept could offer planned giving strategies that provide PREDICTABLE GUARANTEES to insure that the charity, the donor and the donor’s family will receive what has been promised? Well…

“WHAT IF” has now become a tangible reality!

This concept’s innovative appeal and great strength lies in the fact that with certain strategies IT DOES NOT REQUIRE:

1. The donor to make an outright permanent gift to the charity. 2. The donor, in some cases, to forfeit future potenti al earnings on their gifting assets; the program guarantees that t he donor will receive a guaranteed, tax-advantaged income for lif e.

The real power of this program lies within its util ization of products that deliver solid, GUARANTEES… predictable donations to the charity, predictable income to the donor and a predictable restoration of the gifting assets to the donor’s family. Just imagine… Regardless of the size or the ages of your donor base, this concept offers strategies that are flexible enough to fit your current donor base as well as your potential donor base. You will want to look at this exciting, breakthrough concept because of the enormous opportunities it will create for your organization and your donors! Many of the strategies of this innovative concept w ould allow your donors to receive a guaranteed lifetime income on t heir designated gifting assets while simultaneously providing a significant financ ial benefit to your organization. This concept’s various strategic planning options provide both the charity and the donor with the flexibility to decide how they might best make contributions. They include the potential for:

1. An immediate and significant cash contribution to t he charity. 2. Ongoing annual cash contributions for the charity. 3. A significant endowment for the future needs of the charity. 4. Combinations of the above planning strategies.

In short, this planned giving concept is really a program designed to provide “a painless benefit” for the donor’s favorite charity. This program affords the donor with the opportunity to contribute to the charity of their choice while receiving enhanced benefits for having made the contribution. Additionally, the program is custom tailored in the best interests of both the donor an d the charity. With this concept, both the charity and the donor receive financial benefit for funding the many needs of the charity. So what is this plan? It is…

TThhee GGii ff tt ooff LLoovvee PPrrooggrraamm

What The Gift of Love Program Can Bring To Your Org anization The Gift of Love Program is truly a program for EVE RYONE! The program is the ANSWER to making charitable donating a painless and easy to implement process. The Gift of Love Program can potentially bring sign ificant financial resources to charities everywhere! The charity’s involvement is minimal at best; it needs only to identify which donors it would like to conduct feasibility studies for. However, the program is flexible enough to allow the charity to be as involved as they choose to be. The feasibility studies and case designs are all conducted and completed by the staff and representatives at Americorp Services, Inc. and their affiliates at no cost or obligation to the charity or the potential donors. The Gift of Love Program does not in any way interfere with the ongo ing contribution or donation campaigns that the charity currently conducts. It also does not require additional volunteers or require the charity’s staff to put in extra time and effort; the charity is freed from having to incur additional costs for an increase in staffing man hours. In fact, the program can be used to inform and educate current donors about a variety of case designs that may be available to donors who then realize that they have even more giving options at their disposal. Because The Gift of Love Program shows donors how they may use assets they might never have considered in unique ways they may not have thought possible, the program truly opens the door to an enormous number of ways to “do good” for their favorite charity. This results in the donor being able to significantly co ntribute more to the charity and (in some cases) receive a guaranteed, tax-advantaged lifetime income on having made this contribution. But most importantly, The Gift of Love Program provides a way to guarantee that the donor’s family will receive back the full value of the contribution upon the donor’s death and in some instances, even more. The donor no longer has to “permanently give away” the asset to the charity as a donation thereby preserving the donor’s financial legacy for their family. Because of its innovative design, The Gift of Love Program potentially increases the size of every donation. The Gift of Love Program, through the variety of ca se design scenarios, can greatly expand the charity’s current and future don or base. It creates an environment for more donors to finally have the opportunity to contribute. Additionally, it creates opportunities for those already giving to now contribute more than they thought possible. The Gift of Love Program, in turn, makes donors feel even better because some can make a contribution for the first time while others can make a significantly larger contribution that will impact their charity’s goals, needs or causes even further.

Most importantly, though, with The Gift of Love Program one campaign could provide for not only an immediate need or project, but coul d also satisfy some of the

charity’s ongoing needs with guaranteed annual cont ributions and possibly provide for the future with an endowment! This would occur in the instance when a charity has a group of donors whose case designs cover the spectrum of giving scenarios. All three needs are crucial and pertinent to the visions and goals of every charitable organization. The true power of The Gift of Love Program is that it brings endless contribution possibilities to any charity!

How does The Gift of Love Program work? The Gift of Love Program is easy to understand and simple to implement. Here’s how it works… The Gift of Love Program is simply comprised of:

1. A feasibility study conducted on the donor to identify a gifting asset 2. A Lifetime Income Annuity that provides a guaranteed, tax-advantaged lifetime

income paid out over the life of the donor (in some cases) 3. A No-lapse Guarantee Life Insurance Policy that is issued on the life of the

donor The Gift of Love Program starts with conducting a feasibility study on the donor. This will help the donor to identify the gifting asset they are going to use for the charity of their choice and to identify what planned giving strategy will best benefit the charity and the donor. Then, in most cases, all or a portion of the funds of the gifting asset are used by the donor to purchase a Lifetime Income Annuity on the life of the donor. In the majority of the planned giving strategy case designs, the use of a no-lapse guarantee life insurance policy is then employed to restore the original amount of the donor’s contribution back to the dono r’s family TAX-FREE (or possibly estate tax-free) upon the donor’s death. This type of life insurance policy guarantees a “wealth replacement” death benefit that will repay the contribution to the donor’s family protecting the donor’s legacy. Obviously, with the life insurance as a crucial component of all of the strategies of The Gift of Love Program, the donor must be insurable, meet the insurable interest laws of their state and must be aware of insurance capacity requirements.

The Gift of Love Program will be customized for every donor that participates. Depending on the case design and the donor’s financial situation, some will more fully optimize the charitable contribution of the donor and enhance the donor’s tax deductibility of their gift. Every donor’s individual situation and wishes for their contribution will be fully analyzed so that their Gift of Love is mad e in the most tax-efficient and financially advantageous manner for both the donor and the receiving charity.

With The Gift of Love Program, it is now far easier for a charity to receive significantly more resources, expand their donor ba se and not have to ask their donors to permanently part with their generous cont ribution so that the donor’s family legacy remains intact!

How does a charity start The Gift of Love Program? The charity would identify which of their donors would be eligible to participate in The Gift of Love Program. To be eligible for the program, a donor would need to have a liquid gifting asset and would have to be insurable. A feasibility study would then be conducted to fully qualify each prospective donor. There is no cost or obligation to either the charity or the donor for conducting the feasibility study and case design. At this point, the Americorp Team of Professionals will begin the evaluative process for donor case designs. This team is comprised of Tax Attorneys, CPA’s, Estate Planning Attorneys and Registered Investment Advisors as well as financial and insurance professionals. The process starts with meeting the individual donors to acquire specific financial and medical information. Once this information is received, select members of the Americorp Team of Professionals and their affiliates will begin the thorough process of reviewing numerous insuranc e carriers that specialize in lifetime income annuities and those that specialize in no-lapse guarantee life insurance to get the best rates and the maximum cov erage for each donor. The process of assessing the most optimal case design for the donor could take from 8 to 12 weeks. At this juncture, the customized case design will be solidified for the donor. Upon completing the feasibility study process, the charity will be presented with a selection of the most optimal donor candidates and case designs for each. This evaluative process will identify which case design best matches which donor to provide the charity with an immediate cash donation, ongoing annual contributions or a future endowment. The Gift of Love Program Can Bring Enormous Benefit s to YOUR Charity! It’s time to explore how The Gift of Love Program c an best help your charity! The Gift of Love Program brings immeasurable enhancements and capabilities to the funding activities of your charity! Now you can alleviate many of the contribution challenges you may have faced in the past: � The time required for the fund raising process � The expense of the fund raising process � The struggle to staff the fund raising process � The stress and aggravation associated with the fund raising process � The competition for donation dollars due to today’s tough economic times � The need to divert some of the funding away from the project to pay for administrative or material costs

Because there is no cost to your charity to implement The Gift of Love Program…

100% of the funds raised will go directly to

the project or need they were intended for. The power and the flexibility of The Gift of Love Program presents you with many options for getting donations and increasing your donor base and without this occurring at the expense of you or your donors. The program could make an enormous difference on what your organization hopes to accom plish through pledges and contributions and what it can NOW realistically ach ieve. If you are interested and want to explore the possibilities with The Gift of Love Program, call our staff at Americorp Services, Inc. at 1.800.789.3008. Whether you need money now, continuously or in the future, The Gift of Love Program can simplify and deliver for your charitable needs!

Americorp Services Inc. 6021 S. Syracuse Way, Suite 201

Greenwood Village, CO 80111 303-796-8885 800-789-3008

Disclaimer: The statements, opinions, and examples set forth herein are subject to this disclaimer. The individual explaining this marketing plan is a licensed insurance professional. Use of these various strategies may involve products such as Annuities, Life Insurance, qualified and non-qualified retirement vehicles. All the information and concepts in this report along with any illustrations, graphs, charts and examples are hypothetical in nature and do not constitute an offer or a solicitation for a specific insurance product or a non-securities investment. Additionally, nothing contained herein should be construed as individual tax advice or legal counsel. Americorp Services, Inc. and/or its affiliates does not provide legal or tax advice. Americorp Services, Inc. and/or its affiliates disclaims any liability arising from the use of, or the reliance on, the information contained herein. Individuals are strongly advised to seek independent tax advice and/or legal counsel through their tax consultant and/or attorney as results will vary and are determined by individual financial situations. Any written statement contained herein relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter. Lastly, all information and material contained in this report is designed to be educational in nature and does not constitute an offer to sell or a request to buy any particular product. The Gift of Love Program provides for three critica l funding needs that charitable and non-profit organizations feel the urgency of everyday. You will see in the story examples below how The Gift of Love Program could offer the ideal solution to the various funding challenges that churches, charities, universities and foundations face continually. Those challenges involve how to raise funds in the most cost effective and time efficient manner possible to satisfy funding needs for:

���� Immediate Cash Donations ���� Ongoing Annual Donations

���� Future Endowments The Gift of Love Program is extremely flexible and can be customized to provide literally endless resolutions to meeting the specific need of any one non-profit. The strategies for The Gift of Love Program are varied and depending on the donor’s financial situation and the charity’s need, there are any number of combinations as to how best

to resolve the donation challenges of these nonprofits. Let’s look at three of the ways in which The Gift of Love Program could be the answer to the needs of nonprofits. The Need for Immediate Cash Donations Example #1: Jack Miller has a favorite charity that he has always donated to. Recently, Jack retired and decided that he wanted to do more for this charity but did not know how he could contribute more than a few thousand dollars a year to it. The Gift of Love Program could be the answer. The program would help Jack identify an asset that he hadn’t considered being able to use to help his charity as one that would be suitable for a particular Gift of Love gifting strategy. With The Gift of Love Program, Jack could take a portion of this asset and give a $150,000 immediate cash donation to his charity. With the balance of the asset, the program would allow Jack to receive a lifetime income stream AND restore the entire value of the asset back to his family upon his passing. The Gift of Love Program could make all the following possible: 1)The charity could receive an immediate and significant cash donation, 2) Jack could have a guaranteed income stream to supplement his lifestyle all throughout his retirement years and 3) the original amount of the asset could be fully restored as a legacy for Jack’s family upon his passing. The Need for Ongoing Annual Donations Example #2 Susan Baker has been actively involved in her church for the last 40 years and has personally experienced the significance of her church having enough donations coming in every month to fund its various missions, programs and building projects. She really would like to be able to contribute a certain amount every year consistently to provide her church with an ongoing annual donation but does not feel she has enough money to do so. The Gift of Love Program could solve her dilemma. The Gift of Love Program could help Susan discover that she has an asset that she had never before considered using and with one of The Gift of Love strategies, turn that asset into a considerable yearly contribution for the church. These donations would continue for the remainder of her life. Furthermore, what was even more important to Susan was that The Gift of Love Program would allow her to provide this money every year to her church and not deplete these funds at the expense of her two beloved granddaughters. She was thrilled that the program would provide a way for the full amount of the asset to be returned to her granddaughters upon her passing! Susan could feel great about being able to contribute significantly to her church on a yearly basis and still leave a life enhancing legacy to her granddaughters! The Need for Future Endowments

Example # 3 Don and Mary Thomas have been very involved over the years in supporting the university they graduated from, by volunteering and, when they could, making small cash donations to help fund various school projects. Now that they are retired, they can donate more of their time to the university but they want to do something of more significance as a type of legacy for their school. The Gift of Love Program could provide them with a way to accomplish this. The Thomas’ could take a liquid asset that they have originally set aside for bequeathing to their family and with The Gift of Love Program be able to immediately and dramatically increase its value to turn it into a sizable future endowment for their university. What really appeals to Don and Mary is that with one of The Gift of Love Program strategies, they would also be able to leave the original amount of their asset to their family upon their passing. They were excited about having the opportunity to make a huge difference for the future of their school and still not having to do so at the expense of their family! The Gift of Love Program truly helps those who are helping others… Now while we have only looked at three examples, it is important to understand that The Gift of Love Program can offer a variety of strategies as well as combinations of those strategies to solve the various types of funding needs that charities, churches, universities, foundations and non-profits, in general, all have. The program can be individually customized in each donor’s situation to meet the needs of the non-profit that they have a passion for. What is unique and special about The Gift of Love Program is that it is truly a concept designed to provide “a painless benefit” fo r a donor’s favorite charity. The Gift of Love Program makes it possible for donors and their favorite charities to both receive financial benefit in the process of gi ving from the heart!

Frequently Asked Questions

Q. What is The Gift of Love Program? A. The Gift of Love Program is an innovative way of pr oviding for the financial needs and wishes of philanthropically minded donors today as well as the current and future needs of their favorite charitable causes. The program provides charitable organizations with a way to receive immediate cash donations, ongoing annual donations and future endowments without having to a sk their donors to permanently part with any of their own money. This program provides an opportunity for planned giving by allowing the donor to donate some of their non-qualified, liquid

assets to the charitable organization. The Gift of Love Program is comprised of several giving strategies that incorporate a unique funding twist that allows for donors to lock in a guaranteed, fixed rate of return on their dona ted asset while creating an immediate cash donation and/or ongoing annual donations and/or a future cash donation for their favorite charity. This funding component guarantees a predictable rate of return to both the charity and the donor which is highly valued in today’s economic climate. This guarantee secures the promises made to the cha rity, the donor and the donor’s family throughout the gifting process. The program could potentially increase the financia l resources for the donor over time which affords them the opportunity to bequeath even more to their families and possibly contribute even more to their charity of choice. The Gift of Love Program also solves a frustrating dilemma for the donor. In the past, far too many charitable donors have had to choose between their families’ needs and the needs of their charity; with The Gift of Love Program, they no longer are forced to choose between the two. Additionally, this gift can be made FREE of DIRECTIVES as to how and where the money will be spent.

The power of The Gift of Love Program is it can provide an immediate cash donation, ongoing annual cash donations, a future endowment, or combination of these for the charity without the donor having to permanently part with t heir donated assets. The Gift of Love Program also accomplishes this without interfering with the current fund raising endeavors of the charity and without additional costs of time, labor and money to the charity.

Q. How does the concept work? A. The Gift of Love Program starts with a donation from the donor to any 501(c)(3) non-profit organization such as a charity, church, university or foundation. The program works well with a myriad of financial situations. Any and everyone can be included in The Gift of Love Program. Each case design is customized to accommodate minimal donations up to the larger donations of high net worth individuals. A Lifetime Income Annuity is purchased with all or a portion of the donation to provide an immediate charitable contribution or a continuous guaranteed annual income stream or a future charitable endowment and/or a combination of the above. The revenue generated from the Lifetime Income A nnuity goes to the donor who then uses it to provide the charity with 1) immediate cash, continuous annual donations or a future endowment and 2) to purchase a no-lapse guarantee life insurance policy* on the donor to guarantee a full restoration or pay back of the donation to the family of the donor upon the donor’s death. Additionally, if the donation is sizable enough, a second no-lapse guarantee life insurance policy can be purchased to provide a prospective cash contribution for the charity upon the donor’s passing. The scenario for what the charity will receive and the manner in whi ch the charity will receive it will depend on the specific individual c ase design of each donor because The Gift of Love Program is customized to achieve optimal financial benefit for the charity based on each donor’s financial situation.

Q. What is the process to get involved? A. A feasibility study is conducted on the donor where by the amount of the donation and the type of strategy to be used will b e determined. Then the process begins for taking an application for a Lifetime Income Annuity and underwriting a no-lapse guarantee life insurance policy on the donor’s life. This is involved and complex because the goal of the feasibility study and the underwrit ing process is to research all the major insurance companies to deter mine which one can offer the most advantageous Lifetime Income Annuity payout an d the most cost efficient no lapse guarantee life insurance policy for each particular donor. Ideally, the feasibility study will find the highest paying Lifetime Income Annuity and the lowest cost no-lapse guarantee life policy customized to fit the individual donor’s needs. The reason for using this particular annuity and the special no-lapse guarantee life insurance policy is to guarantee the income payout and the death ben efit for the donor, the charity and the donor’s family. The key to making the strategy work optimally for all involved is the predictable guara nteed payouts of both the annuity and the life insurance. Upon completion of the feasibility study, the donor will know if they qualify for the program with the maximum benefit. Because there are many variations to The Gift of Love Program depending upon the amount of the donation, the donor’s wishes for the charity and the needs of the charity (current and/or future), the feasibility study is of the utmost importance. The feasibility study allows The Gift of Love Program to be customized to optimally achieve the goals and objectives of both the charity and the donor. * In all cases donors, first and foremost, must be insurable. They must meet insurable interest laws of their applicable state and they must be aware of insurance capacity requirements. Q. What are the benefits to the Charity with The Gi ft of Love Program? A. The benefits to the charity are many. They include but are not limited to: � The Gift of Love Program’s innovative giving strategy can solve the charity’s need for: a. An immediate and significant cash contribution for a specific project or financial need. b. Continuous, guaranteed annual contributions to satisfy everyday operational needs. c. A significant endowment for future financial needs.

� The process is easy and simple to implement. � There is no cost to the charity and does not interfere with the current daily responsibilities of volunteers a nd staff to implement the program.

� The Gift of Love Program provides a great enhancement to the regular charitable contribution opp ortunities of donors therefore, making available more resources for the charity’s many needs.

� It solves one of the most frustrating problems of soun d financial charitable giving – the donor does not have to choose meeting the

needs of their family over meeting the needs of the charity. � The charity can utilize The Gift of Love Program in a prudent, conservative manner that will not compromise the charity’s tax- exempt status nor the good will of the donors. � Given that there are several planning considerations and numerous strategies to choose from, legal implementation and proper accounting for The Gift of Love Program is relatively simple as compared to other sophisticated planned giving strategies. � Unlike other planned giving strategies, all of The Gift of Love Program strategies provide predictable guaranteed rates of return to i nsure that the charity, the donor and the donor’s fam ily will receive what has been promised. � The Gift of Love Program does not involve third party financiers or methods to short-sell the life insurance policy.

� Charities are free to make the decision as to when and how much of the money they want to receive immediately, annually or in the future. � All gifts to the charity can be FREE of DIRECTIVES as to how and where the money is spent.

� The Gift of Love Program conveniently expands the donor base through education and awareness with minimal effort.

Q. Will implementing The Gift of Love Program inter fere with the Charity’s current and ongoing efforts to raise contributions from the ir existing donor base? A. Absolutely not. The Gift of Love Program in no way hinders the ongoing, consistent income and endowment contributions from the charity’s regular and loyal donors. In fact, it could actually enhance these donors’ contributions greatly. These loyal donors can now augment their current contributions with as sets they may not have considered using once they see how the program works. They can keep their current contributions going and now give even more through another avenue using The Gift of Love Program. With several of The Gift of Love Program strategies, existing donors will find that they have a perfect opportunity to contribute further to their favorite charity without having to increase their out-of-pocket donations and can secure the original donation amount with a no-lapse guarantee life insurance policy. This allows them to restore the amount of the initial contribution so that it may b e left to their family upon the donor’s passing. In other instances, The Gift of Love Program affords donors the opportunity to leverage minimal donations thereby c reating significant endowments for the charity in the future. Q. What are the benefits to the Donor with The Gift of Love Program? A. The benefits to the donor are many. They include but are not limited to: � The Gift of Love Program makes it possible for anyone who has a

passion for a particular charitable organization to give, and possibly give more, than they ever dreamed possible. � The Gift of Love Program can provide a great enhancement to the regular charitable contribution op portunities of donors making available even more resources for the charity’s many needs without the donor having to take money out-of-pocket. � The process is easy and simple to implement.

� The donor can potentially receive an immediate tax dedu ction for making the donation to the charity. � The donor, in certain instances, can receive a tax-adva ntaged guaranteed annual lifetime income for making the donation. � Donors can make a significant, immediate and/or lon g term impact on their favorite charity. � It solves one of the most frustrating problems of soun d financial charitable giving – the donor does not have to choose meeting the needs of their family over meeting the needs of the charity. � The principal amount of the donation is preserved and g uaranteed for the benefit of the donor’s heirs. � Unlike other planned giving strategies, all of The Gift of Love Program strategies provide predictable guaranteed rates of return to i nsure that the charity, the donor and the donor’s fam ily will receive what has been promised. � For donors with larger estates, The Gift of Love Program (when properly structured) may provide a way for the original amount of the gift to come back fully to the donor’s heir s tax-free and may not be included in the donor’s estate.

� Given that there are several planning considerations and numerous strategies to choose from, legal implementation and proper accounting for The Gift of Love Program is relatively simple as compared to other sophisticated planned giving strategies.

� The Gift of Love Program does not involve third party financiers or methods to short-sell the life insurance policy.

� The Gift of Love Program uses proven and tax-efficient products (a Lifetime Income Annuity and no-lapse guarantee life insurance) to protect and guarantee the donor’s financial lega cy for their family while allowing them to contribute more than they ever thought possible to their favorite charity.

� The Gift of Love Program allows the donor to easily act on the passion and commitment they have for their favorite charity by contributing significantly more than they ever dreamed possible.

Q. Does the Donor receive a tax deduction for utili zing The Gift of Love Program? A. Yes, the Donor can receive a potential tax deduc tion subject to IRC Regulations for making a donation to the charity with The Gift of Love Program. The amount of the tax deduction will depend on the specifics of the donation and the tax laws applicable at

the time of the donation. Additionally, depending on which strategy is used by the donor, they may also receive a tax-advantaged, guaranteed annual income for life. Q. How involved does the Charity need to be? A. The charity decides how much involvement they wa nt to have. Our firm is involved in all aspects of The Gift of Love Program (feasibility study, plan case design, strategy implementation and follow up). The charity is free to choose its level of involvement. Disclaimer: The statements and opinions set forth herein are subject to this disclaimer. The individual explaining this marketing plan is a licensed insurance professional. Use of these various strategies may involve products such as Annuities, Life Insurance, qualified and non-qualified retirement vehicles. All the information and concepts referred to here are generic and hypothetical in nature and do not constitute an offer or a solicitation for a specific insurance product or a non-securities investment. Additionally, nothing contained herein should be construed as individual tax advice or legal counsel. Americorp Services, Inc. and/or its affiliates does not provide legal or tax advice. Americorp Services, Inc. and/or its affiliates disclaims any liability arising from the use of, or the reliance on, the information contained herein. Individuals are strongly advised to seek independent tax advice and/or legal counsel through their tax consultant and/or attorney as results will vary and are determined by individual financial situations. Any written statement contained herein relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter. Lastly, all information and material contained herein is designed to be educational in nature and does not constitute an offer to sell or a request to buy any particular product.