IAA Trust Company
IAA Financial Center
000 XXX Xxxxx, X.X. Xxx 0000
Xxxxxxxxxxx, Xxxxxxxx 00000-0000
Tax MiniMiser
Individual Retirement Custodial Account Agreement
ARTICLE 1
PURPOSE
This Custodial Account Agreement serves as the legal governing instrument for
the Tax MiniMiser Individual Retirement Custodial Account sponsored by the IAA
Trust Company and transmitted to the Applicant named in the Application marked
as Exhibit A attached hereto, and incorporated herein by reference. The
Application serves as the instrument of adoption of this Tax MiniMiser
Individual Retirement Custodial Account by the Participant, and the date of
adoption is that as stated on the Signatory Section of the Application. This
Custodial Account is established for the exclusive benefit of the Participant
and Participant's beneficiaries. The Agreement shall set forth the provisions
and requirements which qualify this Custodial Account for treatment as an
Individual Retirement Account in accordance with Internal Revenue Code Section
408 and the Employee Retirement Income Security Act of 1974 as amended from time
to time. Additionally, administrative provisions applicable to the Custodian and
Participant as parties to this Agreement are set forth in this Agreement. The
copy of the Application should be retained as a part of this Agreement along
with all other documents referred to herein for the purpose of verification of
this Account as a qualified Individual Retirement Account.
ARTICLE 2
DEFINITIONS
As used in this Custodial Account Agreement and in the related Application, the
following terms shall have the specified meaning as set forth in this Article 2
and shall be used in strict accordance with those meanings. Terms not explicitly
so defined in this Article or elsewhere in this Agreement shall be used in
accordance with their generally understood English meanings with masculine
gender references to include the feminine, and singular references to include
the plural. All references to "Articles" refer only to Articles of this
Agreement.
1) Anniversary Date - The date occurring yearly having the same day end month as
the effective date of the Custodial Account as set forth in Article 1.
2) Application - The document attached hereto as Exhibit A, pursuant to which
the Participant has adopted this Individual Retirement Custodial Account
Agreement.
3) Beneficiary - Any person, as designated in the Application (Exhibit A) or as
later designated in writing from time to time by the Participant to the
Custodian, who is or shall become entitled to benefits from this Custodial
Account under its provisions.
4) Code - The Internal Revenue Code of 1986 as amended from time.
5) Compensation - Wages, salaries, professional fees, or other amounts derived
from or received for personal service actually rendered (including, but not
limited to commissions paid salesmen, compensation for services on the basis of
a percentage of profits, commissions on insurance premiums, tips, and bonuses)
and including earned income, as defined in Section 401(c)(2) of the Code
(reduced by the deduction the self-employed individual takes for contributions
made to a Xxxxx plan). For purposes of this definition, Section 401(c)(2) shall
be applied as if the term trade or business for purposes of Section 1402
included service described in Subsection (c)(6). Compensation does not include
amounts derived from or received as earnings or profits from property
(including, but not limited to, interest and
dividends) or amounts not includable in gross income. Compensation also does not
include any amount received as a pension or annuity or as deferred compensation.
The term "compensation" shall include any amount includable in the individual's
gross income under Section 71 of the Code with respect to a divorce or
separation instrument described in Subparagraph (A) of Section 71(b)(2) of the
Code.
6) Custodial Account - This Tax MiniMiser Individual Retirement Custodial
Account established by the Application (Exhibit A), as governed by the
directions of that Application and this Agreement, and funded by the Funding
Election specified in the Application by the Participant.
7) Custodial Account Agreement - This Custodial Account Agreement, Articles 1
through 14, including the Application (Exhibit A) along with any amendments or
modifications made thereto as provided for by this Agreement.
8) Custodial Account Assets - The total of all assets held by Custodian on
behalf of Participant.
9) Custodian - The IAA Trust Company acting through its delegate as Custodian
and Sponsor of this Custodial Account.
10) Designated Investment Company - The following regulated investment companies
registered under the Investment Company Act of 1940: IAA Trust Growth Fund,
Inc., IAA Trust Asset Allocation Fund, Inc., IAA Trust Money Market Fund, Inc.,
any other investment company so registered which is advised by IAA Trust
Company, and any money market fund made available to replace IAA Trust Money
Market Fund, Inc.
11) Disability - A Participant's inability to engage in any substantial gainful
activity by reason of any medically determinable physical or mental impairment
which can be expected to result in death or to be of long-continued and
indefinite duration; or such other meaning as may be determined under Section
72(m)(7) of the Code.
12) ERISA - The Employee Retirement Income Security Act of 1974 and its
subsequent amendments and modifications.
13) Participant - The Applicant referred to in Article 1 who is the person
making contributions to this Custodial Account.
14) Rollover Contribution - A contribution described in Sections 402(a)(5),
402(a)(6), 402(a)(7), 403(a)(4), 403(b)(8), or 408(d)(3) of the Code.
15) Simplified Employee Pension (SEP) - A Plan as described in Section 408(k) of
the Code.
ARTICLE 3
FUNDING ELECTION
The Custodian shall invest the assets initially contributed to it by or on
behalf of the Participant in such of the Designated Investment Company shares as
are specified by the Participant in the Application. Subsequent contributions
shall be invested into such Designated Investment Company shares as are
specified by the Participant in writing, or by telephone and thereafter
confirmed in writing. If a Participant does not specify how a contribution is to
be invested, the contribution shall be invested in the IAA Trust Money Market
Fund, Inc. (or a replacement money market fund). AU dividends and capital gain
distributions received on any Designated Investment Company shares shall be
reinvested in full and fractional shares of the same Designated Investment
Company paying such distribution. Investment in shares of the Designated
Investment Company shall be made at the price and in the manner as set forth in
the current prospectus.
At any time, the Participant may direct the Custodian to exchange all or any
part of the Designated Investment Company shares then being held in a
Participant's custodial account for the shares of any other Designated
Investment Company.
The Custodian shall not be responsible for any loss incurred with respect to any
investment made or retained in accordance with the instructions of the
Participant.
No part of the Custodial Account assets will be invested in life insurance
contracts or in collectibles, as defined in Section 408(m) of the Code. The
assets of the Custodial Account will not be commingled with other property
except in a common trust fund or common investment fund to the extent allowed by
law.
ARTICLE 4
APPLICATION CHANGES
The Application (Exhibit A) may, from time to time at the discretion of the
Participant, be modified by means of written instrument to the Custodian, signed
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by the Participant. Specifically, modifications which are permitted are:
a) Change of Beneficiary as provided for in the Application. If there is no
Beneficiary designation at the death of the Participant, the Beneficiary shall
be the spouse of the Participant; or if there is no spouse living at the time of
the Participant's death, the Beneficiary shall be the estate of the Participant.
b) Changes of Funding Election as set forth in the Application are permissible
with respect to the application of future plan contributions, as long as they
conform to the requirements of the Application and the provisions of the
Custodial Account Agreement.
ARTICLE 5
CONTRIBUTIONS
Except as limited by the following provisions of this Article, additional
contributions may, from time to time, be made to the Custodial Account and upon
receipt thereof by the Custodian, such contributions shall be retained as part
of the Custodial Account Assets. The Custodian will accept only contributions
which:
a) are in cash and do not exceed the lesser of $2,000 or 100% of Compensation
for any taxable year of Participant prior to attainment of age 70 1/2; or
b) in the case of a spousal account, constitute a cash amount not exceeding the
lesser of $2,250 or 100% of Compensation, but no more than $2,000 can be
contributed to either spouse's account; or
c) in the case of a contribution by your employer under a Simplified Employee
Pension (SEP), constitute a cash amount not exceeding the lesser of $30,000 or
15% of the first $200,000 Compensation (as adjusted) from that employer; or
d) constitute a rollover contribution as defined in Sections 402(a)(5),
402(a)(6), 402(a)(7), 403(a)(4), 403(b)(8) or 408(d)(3) of the Code; or
e) constitute a transfer directly from another Trustee or Custodian of
contributions previously made by Participant.
The Custodian shall have no responsibility to Participant for determining
whether any contribution made hereunder conforms to the requirements of the
Code.
ARTICLE 6
VESTING, ASSIGNMENT,
NONFORFEITABILITY AND LOANS
At all times, the interest of the Participant in contributions and the Custodial
Account Assets shall be 100% vested and nonforfeitable. Furthermore, the
Custodian shall not make a loan of the Participant's Custodial Account on behalf
of the Participant nor shall he accept any pledging or assignment against the
Participant's Custodial Account as collateral. Similarly, the Participant shall
not transfer, sell, assign, discount, or pledge his Custodial Account as
collateral for a loan or as security for the performance of an obligation or any
other purpose. Should the Participant take such action, the plan is disqualified
as an Individual Retirement Account and is treated as having been distributed to
the Participant as of the first day of the calendar year during which such
transaction transpire~
ARTICLE 7
DISTRIBUTION OF BENEFITS
A Participant who incurs a Disability or has reached age 59 1/2, may receive
distributions from the Custodial Account. Distributions prior to such time will
be subject to a penalty tax of 10% of the amount distributed which is includable
in the Participant's gross income, over and above the regular income tax. In
connection with making any distributions, the Custodian may rely solely on the
accuracy of all facts the Participant supplies at any time, including a
Beneficiary designation described in the Participant's Application or in changes
made to the Application according to Article 4.
Distributions will begin when the Participant provides the Custodian with
written instructions, in a form acceptable to it, as to the method end reason
(if it is to be made before reaching age 59 1/2) for the distribution; but in
all events, the entire value of the Custodial Account will be distributed or
commence to be distributed, no later than the first day of April following the
calendar year in which the Participant reaches age 70 1/2 (the required
beginning date). The Participant may elect, in a form and at such time as may be
acceptable to the Custodian, to have the balance in the Custodial account
distributed under one of the options specified below:
a) a single sum payment; or
b) equal or substantially equal monthly, quarterly or annual payments over the
life of the Participant; or
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c) equal or substantially equal monthly, quarterly or annual payments over the
joint lives of the Participant and the designated Beneficiary; or
d) equal or substantially equal monthly, quarterly or annual payments over a
period certain not extending beyond the life expectancy of the Participant; or
e) equal or substantially equal monthly, quarterly, or annual payments over a
period certain not extending beyond the joint life and last survivor expectancy
of the Participant and the designated Beneficiary.
If a distribution option is not elected by the time distribution must begin,
distribution will be made under option (a). Even though distributions may have
commenced pursuant to one of the above options, the Participant may receive a
distribution of the balance in the Custodial Account (or any portion) at any
time upon written notice to the Custodian.
For distributions in other than a lump sum payment, the minimum distribution for
each year (beginning with the required beginning date and each year thereafter)
is determined by dividing the participant's entire interest by the life
expectancy of the Participant (or the joint and last survivor expectancy of the
Participant and his or her designated Beneficiary) determined in accordance with
Federal Income Tax Regulations.
For calendar years beginning before January 1, 1989, if the individual's spouse
is not the designated beneficiary the method of distribution selected must
assure that at least 50% of the present value of the amount available for
distribution is paid within the life expectancy of the owner.
For calendar years beginning after December 31, 1988, the amount to be
distributed each year, beginning with the first calendar year for which
distributions are required and then for each succeeding calendar year, shall not
be less than the quotient obtained by dividing the owner's benefit by the lesser
of (1) the applicable life expectancy or (2) if the owner's spouse is not the
designated beneficiary, the applicable divisor determined from the table set
forth in Q&A-4 of section 1.401(a)(9)-2 of the Proposed Income Tax Regulations.
Distributions after the death of the owner shall be calculated using the
applicable life expectancy as the relevant divisor without regard to proposed
regulations section 1.401(a)(9)-2.
Life expectancy is computed by use of the expected return multiples in Tables V
and VI of section 1.72-9 of the Income Tax Regulations. Life expectancy will be
calculated using the attained age of the participant (or the designated
beneficiary) during the calendar year in which distributions are required to
begin pursuant to this section, and payments for subsequent years shall be
calculated based on such life expectancy reduced by one for each calendar year
which has elapsed since the calendar year life expectancy was first calculated.
The life expectancy of a participant and a participant's spouse may, at the
election of the participant or participant's spouse, be recalculated annually.
The election, once made, shall be irrevocable. If no election is made by the
time distributions are required to begin, life expectancies shall not be
recalculated annually. The life expectancy of a non-spouse beneficiary may not
be recalculated.
If the Participant dies before the entire Custodial Account balance is
distributed, the following distribution provisions shall apply:
a) Distributions beginning before death. If the Participant dies after
distribution of his or her interest has begun, the remaining portion of the
Custodial Account balance will continue to be distributed at least as rapidly as
under the method of distribution being used prior to the Participant's death.
b) Distributions beginning after death. If the Participant dies before
distribution of his or her Custodial Account balance begins, the Participant's
entire Custodial Account balance will be distributed in accordance with one of
the following four provisions:
(1) The Participant's entire Custodial Account balance will be paid by
December 31 of the calendar year containing the fifth anniversary of the
Participant's death.
(2) If the Participant's Custodial Account balance is payable to a
Beneficiary designated by the Participant and the Participant has not
elected (1) above, then the entire Custodial Account balance will be
distributed in substantially equal install meets over the life or over a
period certain not greater than the life expectancy of the designated
Beneficiary commencing on or bef ore December 31 of the calendar year
immediately following the calendar year in which the Participant died. The
designated Beneficiary may elect at any time to receive greater payments.
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(3) If the designated Beneficiary of the Participant is the Participant's
surviving spouse, the spouse may elect to receive equal or substantially
equal payments over the life or life expectancy of the surviving spouse
commencing at any date prior to the later of (1) December 31 of the
calendar year immediately following the calendar year in which the
Participant died and (2) December 31 of the calendar year in which the
Participant would have attained age 70 1/2. Such election must be made no
later than the earlier of December 31 of the calendar year containing the
fifth anniversary of the Participant's death or the date distributions are
required to begin pursuant to the preceding sentence. The surviving spouse
may accelerate these payments at any time, LQ., increase the frequency or
amount of such payments.
(4) If the designated Beneficiary is the Participant's surviving spouse,
the spouse may treat the Custodial Account as his or her own individual
retirement arrangement (XXX). This election will be deemed to have been
made if such surviving spouse makes a regular XXX contribution to this
Custodial Account, makes a rollover to or from this Custodial Account, or
fails to elect any of the above three (3) provisions.
c) Life expectancy is computed by use of the expected return multiples in Tables
V and VI of section 1.72-9 of the Income Tax Regulations. For purposes of
distributions beginning after the owner's death, unless otherwise elected by the
surviving spouse by the time distributions are required to begin, life
expectancies shall not be recalculated annually. Such election shall be
irrevocable as to the surviving spouse and shall apply to all subsequent years.
Jn the case of any other designated beneficiary, or of a spouse who does not
elect recalculation, life expectancies shall be calculated using the attained
age of such beneficiary during the calendar year in which distributions are
required to begin pursuant to this section, and payments for any subsequent
calendar year shall be calculated based on such life expectancy reduced by one
for each calendar year which has elapsed since the calendar year life expectancy
was first calculated.
d) Distributions under this section are considered to have begun if the
distributions are made on account of the individual reaching his or her required
beginning date. If the individual receives distributions prior to the required
beginning date and the individual dies, distributions will not be considered to
have begun.
e) For purposes of this requirement, any amount paid to a child of the
Participant will be treated as if it had been paid to the surviving spouse if
the remainder of the account balance becomes payable to the surviving spouse
when the child reaches the age of majority.
In any event causing distribution of assets as installments over a specified
period of time into the future, the Participant, or if the Participant is
deceased the Participant's designated Beneficiary, may direct the Custodian to
purchase a Single Premium Immediate Annuity Contract from an insurance company
with which the Participant or the designated Beneficiary deems it prudent to do
business. Such Annuity Contract must meet the requirements contained in Section
408(b) of the Code and the regulations thereunder. After an Annuity Contract is
purchased for the Participant or the designated Beneficiary, the Custodian will
not be responsible for any payment(s) to be made to Participant or the
designated Beneficiary.
Unless otherwise properly elected by Participant or Participant's designated
Beneficiary, income tax will be withheld from distributions made hereunder in
accordance with the Code. Custodian will provide appropriate forms to
Participant or the designated Beneficiary in order to facilitate an election not
to have such tax withheld as permitted by the Code.
ARTICLE 8
AMENDMENTS AND TERMINATION
This Custodial Account Agreement and all of its counterparts may be amended by
the Sponsor from time to time as required by the Code and regulations thereunder
for continued qualification of this Tax MiniMiser Individual Retirement
Custodial Account as an Individual Retirement Account. Furthermore, the Sponsor
may amend the provisions of this Agreement and its counterparts without
obtaining the approval and consent of the Participant provided that no part of
any such amendment shall authorize or permit diversion of any part of this
Custodial Account for purposes other than for the exclusive benefit of the
Participant and his Beneficiary. The Custodian shall have the right to resign as
Custodian of the Custodial Account, or the Participant shall have the right to
terminate this Custodial Account, each upon written notice, 30 days prior to
effective date of such action. If the Custodian resigns his position as
Custodian of the Custodial Account, the Custodian shall deliver the assets of
the Participant's Custodial Account to the successor Custodian or
5
other party, as designated in writing by the Participant and such delivery shall
be made as of the effective date of the Custodian's resignation or as soon
thereafter as is practical, but no later than 60 days after the date of the
Custodian's resignation.
ARTICLE 9
REVOCATION
As set forth in the Notification to Planholder letter, the Participant may
revoke this Custodial Account Agreement by written notice to the Custodian,
postmarked no later than the 7th day from the date of delivery of the
Notification to Planholder letter, such date of delivery as attested to the
receipt detached from said letter and made a matter of record with the
Custodian. As specified in Article 9, the Notification to Planholder letter is
delivered with all contracts binding issuer to the terms of the Funding
Election; additionally, all required disclosure information for purposes of
maintaining this as a qualified Individual Retirement Account shall be included.
All such information taken together with this Agreement serves as adequate
information upon which the Participant may rely for purposes of determining if
revocation is in order. Upon revocation, the full consideration advanced to the
Custodian by the Participant as Applicant shall be returned to the Participant.
ARTICLE 10
PROHIBITED TRANSACTIONS
Neither the Custodian nor the Participant or his Beneficiary shall engage in any
transaction which would constitute a prohibited transaction as defined by
Section 4975 of the Code or which would not be considered prudent in accordance
with the prudent man doctrine of ERISA.
ARTICLE 11
LEGAL SITUS
The legal situs of the Custodial Account in its administration, construction,
validity and interpretation shall be governed by the laws of the State of
Illinois where not pre-empted by the laws of the United States of America
ARTICLE 12
CUSTODIAN POWERS
The Custodian may adopt such rules end regulations as it may deem necessary or
desirable for the efficient performance of its duties hereunder, consistent with
the purposes of the Individual Retirement Custodial Account Agreement and the
Application.
Each Participant shall direct the manner in which any Designated Investment
Company shares held in his Custodial Account shall be voted with respect to any
matters coming before any meeting of shareholders of the investment company
which issued such shares. The Custodian shall not vote shares held in the
Custodial Account except as directed by the Participant. The Custodian shall
deliver, or cause to be delivered, to the Participant all notices, prospectuses,
financial statements, proxies, and proxy soliciting material relating to shares
of Designated Investment Company stock held pursuant to this Individual
Retirement Custodial Account.
Subject to the limitations or requirements contained in this Custodial Account
Agreement, the Custodian shall have the following powers:
(a) To sell, exchange or otherwise deal with the assets of the Custodial Account
as directed by the Participant;
(b) To hold securities as Custodian in its own name or in the name of any
nominee in such form that ownership of the securities will pass by delivery with
or without disclosure of any fiduciary relationship provided the records of the
Custodian shall indicate the true ownership of such securities;
(c) To make distribution from the account of any Participant in cash or in
property pursuant to the provisions of this Agreement;
(d) To use the redemption price of the Designated Investment Company shares for
purposes of determining the Fair Market Value of the assets held in the
Custodial Account in the case of distribution;
(e) To employ agents, attorneys or other persons, and to the extent permitted by
law to allocate and delegate certain responsibilities and duties, including
clerical and administrative duties;
(f) To perform any and all other acts in its judgment necessary or appropriate
for the proper and advantageous management, investment and distribution of the
assets of this Custodial Account.
In the event the Custodian shall be required to pay any tax with respect to this
Custodial Account, the amount of such tax (including interest) shall be paid
from end charged against the assets of the Custodial
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Account. If the assets of such account are insufficient to satisfy such charges,
the Participant hereby agrees to pay any deficit to the Custodian.
The Custodian shall receive fees for its services with respect to a
Participant's account as set forth in the Custodian's fee schedule as amended
from time to time. The annual custodian fee will be deducted automatically at
year end, or upon termination of the Custodial Account, if earlier, by
liquidating shares from the Participant's Custodial Account, first from the IAA
Trust Money Market Fund (or a replacement money market fund), then, if
necessary, from the IAA Trust Asset Allocation Fund, then, if necessary, from
the IAA Trust Growth Fund. The Custodian reserves the right to change the fees
upon thirty (30) days' advance notice to the Participant.
To the extent permitted by law, the Custodian shall not be responsible in any
way for the collection of contributions provided for hereunder, the purpose or
propriety of any distribution made pursuant to Article 7, or any other action
taken at a Participant's direction, nor shall the Custodian have any duty or
responsibility to determine whether information furnished to it by a Participant
is correct. The Custodian does not guarantee the investment performance of any
Fund selected by Participant pursuant to the Application. The Custodian shall be
indemnified and saved harmless by the Participant (and his legal
representatives, heirs and assigns) from and against any and all personal
liability arising from distributions made or actions taken at such Participant's
direction, and from any and all other liability whatsoever which may arise in
connection with this Custodial Account, except the obligation of the Custodian
to perform in accordance with this document and with applicable law. The
Custodian shall be under no duty to take any action other than as herein
specified with respect to the Custodial Account unless the Participant furnishes
the Custodian with proper instructions and such instructions shall have been
specifically agreed to by the Custodian. The Custodian shall be protected in
acting upon any written or verbal direction or request from a Participant, which
is reasonably and in good faith believed by it to be genuine.
ARTICLE 13
EXCESS CONTRIBUTIONS
Any amount in excess of the maximum contribution permitted pursuant to Article 5
may be subject to an additional excess contribution tax penalty of 6% calculated
pursuant to Code Section 4973. This additional tax may be avoided if the
Participant withdraws the excess contribution, plus any earnings on it on or
before the due date of his tax return for that year.
Excess contributions not so withdrawn by the Participant will be retained and
treated as a contribution for the following year. In no event shall the
Custodian or any officers, employees, attorneys or agents of the Custodian be
liable for any costs, expenses, income or excise taxes which might accrue by
virtue of a failure to distribute such excess contributions prior to the date on
which such Participant must file his individual federal income tax return for
the taxable year, unless such Participant shall have given, and the Custodian or
its agent shall have received, a written direction to distribute such excess
contributions (including net income earned thereon) not less than thirty (30)
days prior to that date.
ARTICLE 14
WRITTEN REPORTS
The Custodian shall furnish Participant with annual calendar year reports
concerning the status of the Participant's Custodial Account Except as may be
otherwise provided herein, the Custodian shall be responsible for preparing and
filing or mailing all reports, accounts and statements required by any federal
or state statute or regulation, all within the time and in the manner provided
therein.
Any notice, report or material required to be delivered by the Custodian to the
Participant (or any other party to be notified) shall be deemed delivered and
effective on the date deposited by the Custodian in the United States mail,
postage prepaid, address sed to the Participant (or other party to be notified)
at his or its last address known to the Custodian.
The Participant agrees to provide information to the Custodian at such time and
in such manner and containing such information as may be necessary for the
Custodian to prepare any reports required by any federal or state statute or
regulation.
371C
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CONFIDENTIAL CUSTOMER RECORD
Please complete this section.
These questions are for the purpose of determining the suitability of an
investment for you in the IAA Trust Mutual Funds and are asked pursuant to rules
established by the Securities and Exchange Commission. The information will be
treated confidentially and is intended to assist in determining an appropriate
recommendation..
1. Year of Birth: ___________________________________
2. Marital Status: [ ] Single [ ] Married [ ] Widow [ ] Widower [ ] Divorced
3. Dependent Children: Number ______ Age of Youngest ______Age of Oldest _____
4. Principal Occupation:_________________Name of Employer ____________________
Employer's Address: _______________________________________________________
5. Insurance on Life of Customer:
[ ] Less than $10,000 [ ] $10,000 to $24,999 [ ] $25,000 to $49,000
[ ] $50,000 or over
6. Investment Objective:
[ ] Income [ ] Growth [ ] Tax Exempt Income [ ] Income and Growth [ ] Other
7. Savings: [ ] Less than $2,500 [ ] $2,500 to $9,999 [ ] $10,000 to $24,999
[ ] $25,000 or over
8. Annual Income: [ ] Less than $15,000 [ ] $15,000 to $25,000
[ ] $25,000 to $50,000 [ ] $50,000 or over
382C
