AICPA launches Member Retirement Trust.

The new Member Retirement Trust*, administered by Nationwide Financial, is designed for firms with smaller plans and/or those needing additional information to help them with their fiduciary responsibility. The trust provides a very affordable retirement option and requires minimal work on the part of the plan sponsor. Master Plan and trust documents are provided.

Investment options for the AICPA Member Retirement Trust are pre-selected by the AICPA Member Retirement Committee with advice by the Institute's investment adviser. Participants can either select all or a subset of the funds. All Nationwide Financial fees and charges are discounted. Both participants and plans sponsors will have Internet access. Participants may perform transactions over the Internet or via a voice-response system.

Another retirement program available especially to AICPA members, called Member Retirement Advantage, features a customizable design and also is administered through Nationwide Financial.

For more information, visit www.aicpa.bestofamerica.com or call 888/401K-CPA (888/401-5272).

* Programs and trust services are offered by Nationwide Trust Company, FSB. Nationwide Investment Services Corporation, member NASD. In MI only: Nationwide Investment Svcs. Corporation.

For more complete information about the programs, including charges and expenses, request a prospectus. Prospectuses are available by contacting your pension representative. Read carefully before investing any money. Pursuant to an endorsement agreement, the AICPA receives compensation from Nationwide Life Insurance Company and Nationwide Trust Company, FSB.