Name Change and Reorganization Details:

Effective December 16, 2005, YEARS U.S. Trust merged with YEARS Trust, continuing operations as YEARS Financial Trust. Holders of YEARS U.S. Trust received 1.0537 units of Years Financial Trust for each unit of YEARS U.S. Trust formerly held. There was a deemed disposition of YEARS U.S. Trust units as of the date of merger, December 16, 2005. Therefore, units of YEARS Financial Trust received on the reorganization by former holders of YEARS U.S. Trust should be entered as a purchase at a price of $21.5073 per unit received, with a settlement date of December 16, 2005. There was no deemed disposition for holders of YEARS Trust, who received one unit of Years Financial Trust for each unit of YEARS Trust formerly held.