EFTA01584583

J.P.Morgan September 9, 2011 FINANCIAL TRUST COMPANY INC ATTN DARREN K INDYKE Important information regarding your account(s) ending in 5001 You are receiving this communication in an effort to keep you informed of ongoing changes in federal income tax legislation regarding cost basis reporting. The cost basis reporting requirements will be implemented gradually, based on the type of security sold and the date the security was acquired, as follows: • Stage I — Basis information is required for sales of corporate stocks that are acquired after January 1, 2011 (unless that stock is part of a Dividend Reinvestment Plan — see Stage II). • Stage II — Basis information is required for sales of mutual fund shares and shares of stock that are part of a Dividend Reinvestment Plan (DRP) and are acquired after January 1, 2012. An additional requirement of this phase is Form 1099-B reporting to Sub Chapter S-Corporations. • Stage III - Basis information is required for other securities (including commodities, debt instruments, derivatives, options, rights and warrants, etc.) that are acquired after January 1, 2013, or some later date to be determined by the Internal Revenue Service (IRS). Our records indicate that your account is a corporation and as such is not currently subject to IRS 1099 information reporting, including the Stage I cost basis reporting. Recent changes require brokers, including J.P. Morgan Securities LLC, to report the sale of securities acquired after January 1, 2012, to certain corporations. These regulations apply specifically to corporations that have filed IRS Form 2553 and elected to be an S-Corporation. In order to fulfill our IRS reporting obligations, the completion of a new W-9 is required. This new form will indicate to us whether you are an S-Corporation or a C-Corporation. Please complete the enclosed Form W-9 and return it in the self-addressed, postage-paid envelope. Accounts that are S-Corporations will begin to track and report cost basis for certain assets acquired after January 1, 2012. This reporting will be limited to the reporting of all required components of the sale of securities on the IRS Form 1099-B. Our records indicate that we are currently tracking cost basis information and need to confirm your consent to continue using the methodology that is displayed on your statement. If you choose, you may select another option for the disposal of securities. If you would like to utilize a different method, please complete the enclosed Account Methodology Selection Form and return it in the self-addressed, postage-paid envelope. Changes to these standing instructions will apply to all trade activity going forward. (Continued on reverse) Eff 5791 Confidential Treatment Requested by JPMorgan Chase JPM-SDNY-00064467 EFTA01584583