Investments are offered through Citigroup Global Markets Inc. (CGMI), member SIPC. CGMI and Citibank, N.A.

are afliated companies wholly owned by Citigroup Inc. Morgan

Stanley Smith Barney LLC is a separate investment advisor and broker/dealer registered with the Securities and Exchange Commission, and is afliated with but distinct from
Citibank and CGMI. References to Citi Smith Barney or Smith Barney should be read as referring to CGMI. Please contact us if you have any questions about this notice.
PS04045
Recently, the Global Wealth Management Group of Morgan Stanley & Co. Incorporated and the Smith Barney division of Citigroup Global Markets Inc. combined into
Morgan Stanley Smith Barney LLC, a new investment advisor and broker-dealer registered with the Securities and Exchange Commission. References to Smith Barney

CT04007
in this material now refer to Morgan Stanley Smith Barney LLC.
 citi trust
Citi Trust offers clients sophisticated and integrated estate planning
solutions, fiduciary and investment management services, advanced
technology, and an open architecture platform.
Leadership and Resources
With roots dating back to 1822, Citi Trust
has a long heritage of providing fiduciary
services and continues to be a leader in the
trust and financial industry today. We serve
clients in all 50 states and maintain trust
administration officers in 11 locations across
Citi Trust is a modern
the country. Citi Trust offers clients a full
range of traditional investment offerings as
alternative to traditional well as unique opportunities in alternative
trust services investments.
Approach and Experience
Citi Trust provides comprehensive wealth-
transfer planning services for high-net-worth
individuals.
Our national presence offers a broad
perspective on wealth-planning issues and
serves clients with multi-jurisdictional
exposure.
Citi Trust leverages the global resources of
Citi to meet clients individual needs and
objectives.
We work with our clients legal and tax
advisors to help structure and customize
trust vehicles to meet specific client needs
and provide:
- Distribution and management of assets
during and after lifetime
- Strategies to minimize income, estate, gift
and generation-skipping transfer taxes
- Possible avoidance of probate and associ-
ated delays, expenses and loss of privacy
Products and Services
Teams of experienced Trust Officers,
averaging more than 20 years of experience,
administer basic to highly complex fiduciary
and other structures, such as:
Living Trusts
Testamentary Trusts
Estates
Grantor Trusts
Dynasty Trusts (in both Delaware and
South Dakota)
Charitable Trusts
Private Foundations
Agency Services (for trustees, executors and
other fiduciaries)
Life Insurance Trusts
Blind Trusts
Trusteed IRA
Citi Trust is recognized as a leader in
the trust industry for its ability to utilize
proprietary and non-proprietary investment
management options in its fiduciary
accounts, including both traditional and
alternative investments.
Citis Special Investment Unit manages non-
financial assets:
Closely Held Business Interests
Family Limited Partnerships and Limited
Liability Companies
Commercial and Residential Real Estate
(domestic and international)
Farm, Ranch Land and Vineyards
Oil and Gas Interests
1 of 2
at a glance citi trust

Citi Trust is a part of Global Wealth Management, which is a business of Citigroup Inc. and comprises Citi Private Bank, Citi Investment Research and Citi Smith Barney (Smith Barney is a division
of Citigroup Global Markets, Inc., Member SIPC). Citi with arc design is a trademark and service mark of Citigroup Inc. or its affiliates and is used and registered throughout the world. Not all
products and services are provided by all affiliates or are available at all locations. Additional information may be found at: www.citi.com.
For U.S. clients, trust services are provided by one of the following entities: Citibank, N.A.; Citicorp Trust, N.A.; Citicorp Trust South Dakota; Citigroup Trust - Delaware, N.A.; or Citigroup
Institutional Trust Company. The service providers are referred to collectively as Citi Trust and as the affiliated trust companies.
This document is made available for general guidance only. The information contained herein is not intended to be a comprehensive discussion of legal or tax advice of the strategies or concepts
described herein. Neither Citigroup nor any of its affiliates offers tax or legal advice. Clients interested in the strategies or concepts herein should consult their tax and/or legal advisors. This
document contains a summary of rules and planning techniques that are complex and subject to change. Although information in this document has been obtained from sources believed to be
reliable, Citigroup and its affiliates do not guarantee its accuracy or completeness and accept no liability for any direct or consequential losses arising from its use.
The information contained herein is subject to change without notice. This document may not be reproduced or circulated without our written authority. Citigroup companies may compensate
affiliates and their representatives for providing products and services to clients.
2007 Citigroup Inc. All rights reserved.

PGB 04004-239768 (08/08) 2 of 2