EFTA Document EFTA01584581

J.P.Morgan Account Methodology Selection Form FINANCIAL TRUST COMPANY INC 6100 RED HOOK QUARTER STE 8.3 ST THOMAS, VI 00802 Disposition Methodology Please select one option below for standing instructions on assets that are not eligible for average cost; if no election is made, the IRS default option of FIFO will be used. K FIFO' (First In First Out) K High Cost' K Low Cost' K Long-Term High Cost' Average Cost Method for Certain Assets Please select the appropriate option below to record which of the available assets you wish to be held at average cost. K Regulated Investment Company mos Only K Dividend Reinvestment Plan (DRP). Only K Both Regulated Investment Company (RIC) and Dividend Reinvestment Plan (DRP) K None Clients electing to hold certain assets at average cost understand and agree to the following terms and conditions: 1. Balances will be maintained by CUSIP on an account-by-account basis 2. When applicable, separate balances will be maintained for the IRS categories of covered versus non-covered assets' 3. Upon receipt of gifted shares, if the adjusted basis amount is greater than the fair market value of a gift as of the date of the gift, then the fair market value of the gift will be used in computing the average cost basis 4. In accordance with IRS regulations, average cost assets are delivered on a First In First Out basis 5. Changes to average cost accounting methods will conform to IRS regulations and will be applied on a "go forward" basis only 6. Clients electing not to utilize the average cost election will continue to hold all assets at the cost at which they were acquired and will dispose of those assets based on the account's standing instructions My changes in disposition methodology or average cost method will have an impact on your gainAoss calculation, and reporting should be discussed with your tax advisor. Changes in disposition methodology and average cost method will be applied on a "go forward" basis only. (Signature required on reverse) Confidential Treatment Requested by JPMorgan Chase JPM-SDNY-00064465 EFTA01584581