LINCOLN FINANCIAL

Financial and insurance services, namely, life insurance and annuity underwriting services; financial services in the nature of annuity investment; administration and management of annuity contracts and consultation in the field of developing annuity products for others; investment advisory services, namely, mutual fund advisory services; mutual fund investment; establishing mutual funds for others; financial planning and investment advisory services; institutional investment management services; investment planning services, namely, investment consultation and advice; providing investment and employee benefit programs, namely, employer-based retirement and benefit plan products and arranging deferred compensation for private, public and tax exempt employers and their employees; and offering individual retirement accounts for individual retirement