IRA's

Early Withdraw Penalties: (a penalty may be imposed for withdrawals before maturity) If your account has an original maturity of one year or less, the penalty we may impose will equal 90 days dividends on the amount withdrawn subject to penalty. If your account has an original maturity of more than one year, the penalty we may impose will equal 180 days dividends on the amount withdrawn subject to penalty In certain circumstances, such as the death or incompetence of an owner of this account, the law permits, or in some cases requires, the waiver of the early withdrawal penalty. See your plan disclosure if this account is part of an IRA or other tax qualified plan.