Roffman Miller Associates INC

Roffman Miller charges an annual fee based on a percentage of assets under management, paid quarterly. Fees are negotiable on an individual basis and subject to review and revision. Clients may end their contracts at any time and receive a pro-rated refund. Existing clients opening new accounts will be billed using the fee schedule agreed upon at the beginning of the relationship. The firm may charge a lesser investment advisory fee, charge a flat fee, or waive its asset minimum, based upon certain criteria. Management fees for accounts opened from November 1st, 2006 are computed as follows: Equities & Structured Products: 1.00% on the first $2.0 Million, 0.75% on the next $5.0 Million, Negotiable Thereafter. Fixed Income: 0.50% on the first $5.0 Million, Negotiable Thereafter. Mutual Funds: 0.75% on the first $5.0 Million, Negotiable Thereafter. Cash and Cash Equivalents are excluded. Management fees for accounts opened from August 1st, 2005, until October 31st, 2006 and from 1990 until July 31st, 2005 are computed in accordance with different schedules. See brochure for details.