The Northern Experience ACCESS EXPERTISE SERVICE Financial Consulting

The Northern Experience ACCESS. EXPERTISE. SERVICE. Financial Consulting Group September 11, 2007 Greg Yaeger Senior Vice President and Director of Financial Consulting Group © 2007 Northern Trust Corporation northerntrust. com

Factors We Consider When Analyzing Financial Decisions Tax Considerations Risk / Return Expectations Financial Issue/ Decision Current Cash / Income Needs 2 The Northern Experience Family Wishes

Why Financial Planning? Financial planning provides a context for managing your financial life. Our Promise… The freedom to focus on what really matters. We’ll work with our clients to develop a plan that… n Helps our client make informed decisions Helps our client achieve their personal goals and objectives n The Northern Experience Provides a framework for their long-term goals n 3 n Provides our clients with peace of mind

Financial Planning Process A disciplined, consultative approach aimed at managing our client’s entire financial situation. Identify and Define Client Goals 1 Monitor and Evaluate Client’s Plans 5 Client 4 Align Resources to Implement Plan 4 The Northern Experience 2 Share Financial Analysis with Advisors 3 Develop Integrated Strategies with Advisors

Northern Trust’s Approach to Financial Planning Proactive financial planning is essential to successful wealth management – integrating all aspects of your client’s financial life, so they can achieve their goals. n Understanding Your Client’s Needs and Goals u n u An Integrated Approach u n Planners do not have financial ties to attorneys, outside firms, accountants, insurance agents, etc. Experience and Expertise u Planners work closely with your client’s other advisors to develop and implement a coordinated plan Providing Your Clients with Measurable Value u Planners provide value through analysis, advice, proactive implementation, expertise and results u 5 Financial planners are not paid to sell products u Planners will take the time to understand your client’s situation as it relates to their personal financial goals, individual income taxes and estate planning objectives n n Objective Financial Planning Planners are limited in the number of clients they serve, so your clients receive the individual attention they need The Northern Experience n Senior planners average 20 years of experience in all aspects of financial planning and hold the highest professional credentials, including CPA, CFP®, Ch. FC, CLU, CIMA, Masters in Tax, M. B. A. , and J. D. degrees and designations Confidentiality u Planners will not share your client’s information with anyone unless your client ask us to do so

Northern Trust’s Financial Planning Service Financial planning reflects what your clients want out of life and how they would like to be remembered. Comprehensive and customized analysis. Our planners address your client’s individual needs and help them in areas such as… n Single stock exposure Cash flow and debt management n Insurance and risk management n Retirement n Income tax n Asset allocation and investments n Education and major goal funding n Compensation and benefits n Estate and charitable giving n The Northern Experience n n 6 Net worth Stock options n Business succession

Consultative Team Approach Experiences that demonstrate the success of the team approach. Attorney Insurance Advisor Other Advisors 7 The Northern Experience Accountant Client “CEO” Northern Trust

One Source for All Your Financial Needs Northern Trust offers a full array of services designed with your client in mind. Advisory Services Private Banking n Servicing by Wealth Advisory Services Team Personal Credit Lines and Swingloans n Real Estate Development Loans n Customized Deliverables n Family Office Support n Stock Option Lending n Multigenerational Wealth Management n Home Mortgages n n Equity Credit Lines Global Asset Servicing for Multi-Manager Investment Programs Data Aggregation and Customized Reporting Tax Lot and Partnership Accounting Investment Consulting and Performance Measurement Comprehensive Trust Services n Fiduciary Administration and Oversight n Family Business Services n Charitable Services n Estate Settlement Services n Real Estate and Farm Management n Asset Custody n Wealth Management Group Services n n Margin Loans n Broad Menu of Outside Managers n n n Minerals Management Financial Planning Relationship Team n Estate Planning Tax Planning n Client Retirement Planning n Asset Management n Asset Allocation n Stock Option Planning n Structured Investment Services n Asset Allocation n Equity Investing n Qualified Plan Services n Fixed Income Investing n Defined Benefit Plans n Short-Term Asset Management n Defined Contribution Plans n Indexing n Recordkeeping n Alternative Investments n Investment Management Single Stock Strategies n Benefit Payment Services n Retirement Services Private / Wealth Passport Brokerage n Full-Service Brokerage n Money Market Instruments n Safekeeping Member FDIC and an Equal Housing Lender 8 The Northern Experience n Working Capital and General Corporate Loans n Secured and Cash Flow Lending n Acquisition Financing n n Online Access to Your Banking, Trust, Investment Management, Mutual Funds and Brokerage Information Corporate Banking Industrial Development Bonds n Equipment Finance and Leasing

Appendix Disclosure This presentation is for your private information and is intended for one-on-one use with current or prospective clients of Northern Trust. The information does not constitute investment advice or a recommendation to buy or sell any security, may not be suitable for all investors and is subject to change without notice. Securities products and brokerage services are sold by registered representatives of Northern Trust Securities, Inc. (member NASD, SIPC), a registered investment adviser and wholly owned subsidiary of Northern Trust Corporation. IRS CIRCULAR 230 NOTICE: To the extent that this communication or any attachment concerns tax matters, it is not intended to be used, and cannot be used by a taxpayer, for the purpose of avoiding any penalties that may be imposed by law. For more information about this notice, see http: //www. northerntrust. com/circular 230. Not FDIC Insured | No Bank Guarantee | May Lose Value 9 The Northern Experience