Custodian

   IRA Services has been providing retirement program services for over thirty years. The company currently
administers over 15,000 retirement accounts invested in a wide variety of standard and non-standard assets
such as;

IRA Services, as administrator, has partnered with First Regional Bank to provide a complete Self-Directed IRA
custodial service for investors who understand that non-standard investments can provide diversification and
potentially better returns. First Regional Bank provides a FDIC insured savings account that will earn interest
until you make your investment.

IRA Services has a friendly, experienced staff of Retirement Specialists that are available to assist the IRA
Participant with everything from opening their account to completing the investment. Their Retirement Specialists
are available to take calls Monday through Friday from 9:00am to 5:00pm Pacific Time.

In addition to their call center, the web site, www.IRAservices.com, is available 24/7 and can provide access to an
investor's account activity ("Customer Login"), instructions for opening an account ("New Investor Sign up"), all
IRA Services forms ("Download Forms") and links to some investment sponsors.

Many investment sponsors recommend IRA Services to their clients because of their experience and reasonable
fee structure. These sponsors include many public and private limited partnerships, limited liability companies,
mortgage funds and private placement specialists.


(c) 2006 IRA Services

Check Book IRA uses the capable staff at IRA Services to provide you Check Book control of your
Retirement. We help you move your funds from your old restrictive custodian directly to IRA Services. We
then form an LLC that your IRA is the 100% owner of and you are the manager. Your funds are then
invested into the LLC and are available for instant investment.