Merger Details:

Effective December 31, 2008, YEARS Financial Trust merged with Dividend Growth Split Corp. Dividend Growth Split Corp. is the surviving entity. YEARS Financial Trust holders received in exchange, 0.815986 units of Dividend Growth Split Corp. Class A shares and 0.81596 Preferred shares for each unit of YEARS Financial Trust previously held. The merger was implemented on a taxable basis. YEARS Financial Trust holders will be considered to have disposed of their units for the fair market value of the Class A shares and preferred shares of Dividend Growth Split Corp. received at the time of the merger. On December 30, 2008 the Class A shares closed at $3.50 and the preferred shares closed at $8.45.