NEW ENGLAND FINANCIAL

INSURANCE UNDERWRITING SERVICES IN THE AREAS OF LIFE, HEALTH AND DISABILITY; FINANCIAL ADVISORY AND MANAGEMENT SERVICES; BROKERAGE AND INVESTMENT SERVICES, NAMELY, SERVICES IN THE AREAS OF MUTUAL FUNDS, VARIABLE ANNUITIES, MANAGED ACCOUNTS, RETIREMENT PLANNING, INVESTMENT RETIREMENT ACCOUNTS AND EDUCATIONAL FUNDING IN THE NATURE OF PROVIDING AN INVESTMENT PLAN FOR FUNDING OF HIGHER EDUCATION