PROFESSIONAL FEE SCHEDULE

Effective January 1, 2005

I) Research, Document Review/Write-up: $235.00/hr

II) Deposition $235.00/hr

III) Testimony $235.00/hr

IV) Hearing minimum per diem (Per Day) $1,375.00

V) Custom reports and/or special requests

Consultant $235.00/hr

Administrative $90.00/hr

VI) Portfolio Analysis (2 color copies) $90.00/hr or $60.00/mo

($625.00) minimum per account)

Includes: Cash Flow

Cost/Equity

Investment Mix

Performance Calculations

Rate of Return

Trading Activity

Turnover

Yield

VII) Extra Copies of Analysis (color) (each) $25.00

PPA analysis will be billed at the most economical rate to client, depending upon statement complexity and overall account activity.

All PPA professionals are willing to appear and testify before Mediators, Federal and State Courts, and Arbitration Panels.

All PPA professionals are available for travel - Nationally and Internationally.

Retainer fees charged will be based on the complexity of the work involved, with the minimum retainer fee being $1,500.

References available upon request.