Common use of CUSTODIAL FEES FOR STANDARD ASSETS Clause in Contracts

CUSTODIAL FEES FOR STANDARD ASSETS.  Initial Set Up or Acceptance Fee No Charge  Annual Maintenance Fee No Charge  Spousal Annual Maintenance Fee No Charge  Non-Medical Reimbursement Distribution Fee No Charge  Transfer Fee See your Customer Information Brochure  Termination Fee $25.00 The Custodial Fee Schedule for Standard Assets will apply to any Hilltop Securities Inc. IRA Account which is invested in widely held or publicly traded securities, such as Stocks, Bonds, Mutual Funds and/or Fixed income instruments. Form 5305-C (December 2011) Department of the Treasury Internal Revenue Service Revenue Service 1.01 The custodian will accept additional cash contributions for the tax year made by the account owner or on behalf of the account owner (by an employer, family member or any other person). No contributions will be accepted by the custodian for any account owner that exceeds the maximum amount for family coverage plus the catch-up contribution. 1.02 Contributions for any tax year may be made at any time before the deadline for filing the account owner’s federal income tax return for that year (without extensions). 1.03 Rollover contributions from an HSA or an Xxxxxx Medical Savings Account (Xxxxxx MSA) (unless prohibited under this agreement) need not be in cash and are not subject to the maximum annual contribution limit set forth in Article II. 1.04 Qualified HSA distributions from a health flexible spending arrangement or health reimbursement arrangement must be completed in a trustee- to-trustee transfer and are not subject to the maximum annual contribution limit set forth in Article II. 1.05 Qualified HSA funding distributions from an individual retirement account must be completed in a trustee-to-trustee transfer and are subject to the maximum annual contribution limit set forth in Article II. 2.01 For calendar year 2011, the maximum annual contribution limit for an account owner with single coverage is $3,050. This amount increases to $3,100 in 2012. For calendar year 2011, the maximum annual contribution limit for an account owner with family coverage is $6,150. This amount increases to $6,250 in 2012. These limits are subject to cost-of-living adjustments after 2012. 2.02 Contributions to Xxxxxx MSAs or other HSAs count toward the maximum annual contribution limit to this HSA. 2.03 For calendar year 2009 and later years, an additional $1,000 catch-up contribution may be made for an account owner who is at least age 55 or older and not enrolled in Medicare. 2.04 Contributions in excess of the maximum annual contribution limit are subject to an excise tax. However, the catch-up contributions are not subject to an excise tax. 3.01 It is the responsibility of the account owner to determine whether contributions to this HSA have exceeded the maximum annual contribution limit described in Article II. If contributions to this HSA exceed the maximum annual contribution limit, the account owner shall notify the trustee that there exist excess contributions to the HSA. It is the responsibility of the account owner to request the withdrawal of the excess contribution and any net income attributable to such excess contribution. 4.01 The account owner’s interest in the balance in this custodial account is nonforfeitable. 5.01 No part of the custodial funds in this account may be invested in life insurance contracts or in collectibles as defined in section 408(m). 5.02 The assets of this account may not be commingled with other property except in a common trust fund or common investment fund. 5.03 Neither the account owner nor the custodian will engage in any prohibited transaction with respect to this account (such as borrowing or pledging the account or engaging in any other prohibited transaction as defined in section 4975). 6.01 Distributions of funds from this HSA may be made upon the direction of the account owner. 6.02 Distributions from this HSA that are used exclusively to pay or reimburse qualified medical expenses of the account owner, his or her spouse, or dependents are tax-free. However, distributions that are not used for qualified medical expenses are included in the account owner’s gross income and are subject to an additional 20 percent tax on that amount. The additional 20 percent tax does not apply if the distribution is made after the account owner’s death, disability, or reaching age 65. 6.03 The custodian is not required to determine whether the distribution is for the payment or reimbursement of qualified medical expenses. Only the account owner is responsible for substantiating that the distribution is for qualified medical expenses and must maintain records sufficient to show, if required, that the distribution is tax-free. 7.01 If the account owner dies before the entire interest in the account is distributed, the entire account will be disposed of as follows: 7.02 If the beneficiary is the account owner’s spouse, the HSA will become the spouse’s HSA as of the date of death. 7.03 If the beneficiary is not the account owner’s spouse, the HSA will cease to be an HSA as of the date of death. If the beneficiary is the account owner’s estate, the fair market value of the account as of the date of death is taxable on the account owner’s final return. For other beneficiaries, the fair market value of the account is taxable to that person in the tax year that includes such date. 8.01 The account owner agrees to provide the custodian with information necessary for the custodian to prepare any report or return required by the IRS. 8.02 The custodian agrees to prepare and submit any report or return as prescribed by the IRS. 9.01 Notwithstanding any other article that may be added or incorporated in this agreement, the provisions of Articles I through VIII and this sentence are controlling. Any additional article in this agreement that is inconsistent with section 223 or IRS published guidance will be void. 10.01 This agreement will be amended from time to time to comply with the provisions of the Code or IRS published guidance. Other amendments may be made with the consent of the persons whose signatures appear below.

CUSTODIAL FEES FOR STANDARD ASSETS.  Initial Set Up or Acceptance Fee No Charge  • Annual Maintenance Fee No Charge  • Spousal Annual Maintenance Fee No Charge  • Non-Medical Reimbursement Distribution Fee No Charge  • Transfer Fee See your Customer Information Brochure  • Termination Fee $25.00 The Custodial Fee Schedule for For Standard Assets will apply to any Hilltop Southwest Securities Inc. IRA Account which is invested in widely held or publicly traded securities, such as Stocks, Bonds, Mutual Funds and/or Fixed income instruments. Form 5305-C (December 2011) Department of the Treasury Internal Revenue Service Revenue Service 1.01 The custodian will accept additional cash contributions for the tax year made by the account owner or on behalf of the account owner (by an employer, family member or any other person). No contributions will be accepted by the custodian for any account owner that exceeds the maximum amount for family coverage plus the catch-up contribution. 1.02 Contributions for any tax year may be made at any time before the deadline for filing the account owner’s federal income tax return for that year (without extensions). 1.03 Rollover contributions from an HSA or an Xxxxxx Medical Savings Account (Xxxxxx MSA) (unless prohibited under this agreement) need not be in cash and are not subject to the maximum annual contribution limit set forth in Article II. 1.04 Qualified HSA distributions from a health flexible spending arrangement or health reimbursement arrangement must be completed in a trustee- to-trustee transfer and are not subject to the maximum annual contribution limit set forth in Article II. 1.05 Qualified HSA funding distributions from an individual retirement account must be completed in a trustee-to-trustee transfer and are subject to the maximum annual contribution limit set forth in Article II. 2.01 For calendar year 2011, the maximum annual contribution limit for an account owner with single coverage is $3,050. This amount increases to $3,100 in 2012. For calendar year 2011, the maximum annual contribution limit for an account owner with family coverage is $6,150. This amount increases to $6,250 in 2012. These limits are subject to cost-of-living adjustments after 2012. 2.02 Contributions to Xxxxxx MSAs or other HSAs count toward the maximum annual contribution limit to this HSA. 2.03 For calendar year 2009 and later years, an additional $1,000 catch-up contribution may be made for an account owner who is at least age 55 or older and not enrolled in Medicare. 2.04 Contributions in excess of the maximum annual contribution limit are subject to an excise tax. However, the catch-up contributions are not subject to an excise tax. 3.01 It is the responsibility of the account owner to determine whether contributions to this HSA have exceeded the maximum annual contribution limit described in Article II. If contributions to this HSA exceed the maximum annual contribution limit, the account owner shall notify the trustee that there exist excess contributions to the HSA. It is the responsibility of the account owner to request the withdrawal of the excess contribution and any net income attributable to such excess contribution. 4.01 The account owner’s interest in the balance in this custodial account is nonforfeitable. 5.01 No part of the custodial funds in this account may be invested in life insurance contracts or in collectibles as defined in section 408(m). 5.02 The assets of this account may not be commingled with other property except in a common trust fund or common investment fund. 5.03 Neither the account owner nor the custodian will engage in any prohibited transaction with respect to this account (such as borrowing or pledging the account or engaging in any other prohibited transaction as defined in section 4975). 6.01 Distributions of funds from this HSA may be made upon the direction of the account owner. 6.02 Distributions from this HSA that are used exclusively to pay or reimburse qualified medical expenses of the account owner, his or her spouse, or dependents are tax-free. However, distributions that are not used for qualified medical expenses are included in the account owner’s gross income and are subject to an additional 20 percent tax on that amount. The additional 20 percent tax does not apply if the distribution is made after the account owner’s death, disability, or reaching age 65. 6.03 The custodian is not required to determine whether the distribution is for the payment or reimbursement of qualified medical expenses. Only the account owner is responsible for substantiating that the distribution is for qualified medical expenses and must maintain records sufficient to show, if required, that the distribution is tax-free. 7.01 If the account owner dies before the entire interest in the account is distributed, the entire account will be disposed of as follows: 7.02 If the beneficiary is the account owner’s spouse, the HSA will become the spouse’s HSA as of the date of death. 7.03 If the beneficiary is not the account owner’s spouse, the HSA will cease to be an HSA as of the date of death. If the beneficiary is the account owner’s estate, the fair market value of the account as of the date of death is taxable on the account owner’s final return. For other beneficiaries, the fair market value of the account is taxable to that person in the tax year that includes such date. 8.01 The account owner agrees to provide the custodian with information necessary for the custodian to prepare any report or return required by the IRS. 8.02 The custodian agrees to prepare and submit any report or return as prescribed by the IRS. 9.01 Notwithstanding any other article that may be added or incorporated in this agreement, the provisions of Articles I through VIII and this sentence are controlling. Any additional article in this agreement that is inconsistent with section 223 or IRS published guidance will be void. 10.01 This agreement will be amended from time to time to comply with the provisions of the Code or IRS published guidance. Other amendments may be made with the consent of the persons whose signatures appear below.

CUSTODIAL FEES FOR STANDARD ASSETS.  Initial Set Up or Acceptance Fee No Charge  • Annual Maintenance Fee No Charge  • Spousal Annual Maintenance Fee No Charge  • Non-Medical Reimbursement Distribution Fee No Charge  • Transfer Fee See your Customer Information Brochure  • Termination Fee $25.00 The Custodial Fee Schedule for Standard Assets will apply to any Hilltop Securities Inc. IRA XXX Account which is invested in widely held or publicly traded securities, such as Stocks, Bonds, Mutual Funds and/or Fixed income instruments. Form 5305-C (December 2011) Department of the Treasury Internal Revenue Service Revenue Service 1.01 The custodian will accept additional cash contributions for the tax year made by the account owner or on behalf of the account owner (by an employer, family member or any other person). No contributions will be accepted by the custodian for any account owner that exceeds the maximum amount for family coverage plus the catch-up contribution. 1.02 Contributions for any tax year may be made at any time before the deadline for filing the account owner’s federal income tax return for that year (without extensions). 1.03 Rollover contributions from an HSA or an Xxxxxx Medical Savings Account (Xxxxxx MSA) (unless prohibited under this agreement) need not be in cash and are not subject to the maximum annual contribution limit set forth in Article II. 1.04 Qualified HSA distributions from a health flexible spending arrangement or health reimbursement arrangement must be completed in a trustee- to-trustee transfer and are not subject to the maximum annual contribution limit set forth in Article II. 1.05 Qualified HSA funding distributions from an individual retirement account must be completed in a trustee-to-trustee transfer and are subject to the maximum annual contribution limit set forth in Article II. 2.01 For calendar year 2011, the maximum annual contribution limit for an account owner with single coverage is $3,050. This amount increases to $3,100 in 2012. For calendar year 2011, the maximum annual contribution limit for an account owner with family coverage is $6,150. This amount increases to $6,250 in 2012. These limits are subject to cost-of-living adjustments after 2012. 2.02 Contributions to Xxxxxx MSAs or other HSAs count toward the maximum annual contribution limit to this HSA. 2.03 For calendar year 2009 and later years, an additional $1,000 catch-up contribution may be made for an account owner who is at least age 55 or older and not enrolled in Medicare. 2.04 Contributions in excess of the maximum annual contribution limit are subject to an excise tax. However, the catch-up contributions are not subject to an excise tax. 3.01 It is the responsibility of the account owner to determine whether contributions to this HSA have exceeded the maximum annual contribution limit described in Article II. If contributions to this HSA exceed the maximum annual contribution limit, the account owner shall notify the trustee that there exist excess contributions to the HSA. It is the responsibility of the account owner to request the withdrawal of the excess contribution and any net income attributable to such excess contribution. 4.01 The account owner’s interest in the balance in this custodial account is nonforfeitable. 5.01 No part of the custodial funds in this account may be invested in life insurance contracts or in collectibles as defined in section 408(m). 5.02 The assets of this account may not be commingled with other property except in a common trust fund or common investment fund. 5.03 Neither the account owner nor the custodian will engage in any prohibited transaction with respect to this account (such as borrowing or pledging the account or engaging in any other prohibited transaction as defined in section 4975). 6.01 Distributions of funds from this HSA may be made upon the direction of the account owner. 6.02 Distributions from this HSA that are used exclusively to pay or reimburse qualified medical expenses of the account owner, his or her spouse, or dependents are tax-free. However, distributions that are not used for qualified medical expenses are included in the account owner’s gross income and are subject to an additional 20 percent tax on that amount. The additional 20 percent tax does not apply if the distribution is made after the account owner’s death, disability, or reaching age 65. 6.03 The custodian is not required to determine whether the distribution is for the payment or reimbursement of qualified medical expenses. Only the account owner is responsible for substantiating that the distribution is for qualified medical expenses and must maintain records sufficient to show, if required, that the distribution is tax-free. 7.01 If the account owner dies before the entire interest in the account is distributed, the entire account will be disposed of as follows: 7.02 If the beneficiary is the account owner’s spouse, the HSA will become the spouse’s HSA as of the date of death. 7.03 If the beneficiary is not the account owner’s spouse, the HSA will cease to be an HSA as of the date of death. If the beneficiary is the account owner’s estate, the fair market value of the account as of the date of death is taxable on the account owner’s final return. For other beneficiaries, the fair market value of the account is taxable to that person in the tax year that includes such date. 8.01 The account owner agrees to provide the custodian with information necessary for the custodian to prepare any report or return required by the IRS. 8.02 The custodian agrees to prepare and submit any report or return as prescribed by the IRS. 9.01 Notwithstanding any other article that may be added or incorporated in this agreement, the provisions of Articles I through VIII and this sentence are controlling. Any additional article in this agreement that is inconsistent with section 223 or IRS published guidance will be void. 10.01 This agreement will be amended from time to time to comply with the provisions of the Code or IRS published guidance. Other amendments may be made with the consent of the persons whose signatures appear below.