Trusted Partner Committed to Your Financial Well Being RAYMOND JAMES Securities are offered through Raymond James Financial Services, Inc., member FINRA/SIPC, an independent broker/dealer, and are not insured by FDIC, NCUA, any other government agency or financial institution insurance, are not deposits or obligations of the financial institution, are not guaranteed by the financial institution, and are subject to risks, including the possible loss of principal. Abel Financial Services, Inc. is not affiliated with Raymond James Financial Services, Inc. Matthew T. Lekushoff, CIMA®

Our Mission  We serve a limited number of clients who understand the value of having a dedicated and trusted financial advisor to help them and their families achieve financial peace of mind.  Our success is based on offering something others do not, a client experience that is unmatched in terms of communication, service and education.  Our clients can expect not only a personalized approach to financial planning but a professional relationship that they will find enriching and valuable.

Overview  Who Do We Serve  How Do We Serve  Our Financial Planning Team  Who is Raymond James

Who do we serve

Business Professionals  We understand the needs and stresses of today’s successful professional.

Medical Professionals  We help health professionals structure their finances to benefit from their unique tax advantages.

Business Owners  We specialize in crafting customized financial solutions for the business owner.

How we Serve  Our Advisory Process  Building and Monitoring Portfolios  Managing Client Advisory Relationships  What Makes us Different?

Understand Organize & Design Implement Monitor Our Advisory Process  We employ a disciplined process to craft solutions designed to meet the needs of our clients.

Portfolio Construction A Disciplined Approach to Building and Preserving Wealth

Why is portfolio construction so important? Answer: Investors Have Underperformed Benchmarks Past performance does not guarantee future results. Source: DALBAR, Lehman Brothers, Standard & Poor’s and AllianceBernstein Annualized Returns 1986–2005 S&P 500Inflation Average stock-fund investor Lehman U.S. Agg. Bond Index Average bond-fund investor

Individual Investor Behavior StocksBondsStocksBonds Net Flows by Broad Investment Categories at Major Inflection Points in the Market Greed 2000 Fear 2002 Investors have historically added funds to asset classes that have performed well recently, often as those asset classes are taking a turn for the worse. THE RESULT: Many individuals investors buy high and sell low. Past performance does not guarantee future results.

Why Asset Allocation matters? Asset allocation decisions are among the most important factors affecting total portfolio volatility. Factors in Portfolio Volatility Asset Allocation Decisions 91.5% Market Timing 1.8% Stock Selection 4.6% Other 2.1% Source: Brinson, Singer and Beebower (1991) Fiftieth percentile mutual fund returns can be attributed to its investment discipline

Tracking “How much is enough?” Uncertain < 75% Not Saving enough Inappropriate Allocation based on long term goals Sacrifice >90% Saving too much Spending too little Taking on too much Investment Risk Confidence & Comfort (in “balance”) High level of confidence and Peace of Mind How do we track “How much is enough? Central to the Wealthcare process is the Confidence calculation. This analysis simultaneously evaluates your goals, your investment allocation and your assets to determine how confident you can be that your goals will be met. The Wealthcare process subjects your goals and investment strategy to this sophisticated ‘stress testing’ process which simulates 1000 market environments, both good and bad. Your Confidence or Comfort is the percentage of the 1000 simulations that achieve your goals. For example, if you achieved all of your goals or more in 830 of 1000 tests your confidence is 83%.

Portfolio Construction  Step 1: Determine Client’s Risk Tolerance  Step 2: Analyze Economic and Market Conditions  Step 3: Combine Low-Correlation Assets Globally Diversified Equities Utilize Real Assets: REITs and Commodities Allocate Market Neutral Investments  Step 4: Rebalance Portfolios

This art is for illustrative purposes only and not indicative of any investment. An investment cannot be made directly in an index. Past performance is no guarantee of future results. March 1, 2006 Source: Created by Raymond James using Ibbotson Presentation Materials © 2006 Ibbotson Associates, Inc. All rights reserved. Used with permission. Large and Small Company Investing Ending Wealth Average Return Hypothetical value of $1 invested at year-end Assumes reinvestment of income and no transaction costs or taxes. Year-End 1969 – 2006 $53.95 $27.61 $.10 $1 $10 $100 $1, % 9.1% Large Value Large Growth $ % Small Growth Small Value $ %

This art is for illustrative purposes only and not indicative of any investment. An investment cannot be made directly in an index. Past performance is no guarantee of future results. March 1, 2006 Source: Created by Raymond James using Ibbotson Presentation Materials © 2006 Ibbotson Associates, Inc. All rights reserved. Used with permission. Stocks, Commodities and Real Estate Year-End 1985 – 2005 Ending Wealth Average Return 10.8% 11.9% 8.0% 10.0% Real Estate U.S. Stocks Hypothetical value of $1 invested at year-end Assumes reinvestment of income and no transaction costs or taxes. $7.83 $9.52 $6.72 $4.64 $.10 $1 $10 $ Commodities International Stocks

Past performance is no guarantee of future results. Source: Morningstar, Inc. as of 9/30/06. Correlation is a measure of the degree to which two variables are related. Commodities are represented by the GSCI. US stocks, real estate, international stocks, bonds and cash are represented by the S&P 500, MSCI US REIT Index, MSCI EAFE Index, Lehman Brothers Aggregate Bond Index and the 3-month Treasury bill, respectively.It is not possible to invest directly in an index. Index returns assume reinvestment of all distributions and do not reflect the expenses, fees or taxes of managing a mutual fund. Commodities in a Portfolio Historically Low Correlation with Other Asset Classes Total return correlation 9/30/96 to 9/30/06 A figure of 1.0 equals perfect positive correlation. A figure of -1.0 equals a total negative correlation.

Performance is historical and does not guarantee future results. The graph above is for illustrative purposes only and does not represent the performance or risk of any DWS product. Source: Morningstar, Inc., as of 12/31/05. Stocks and bonds are represented by the S&P 500 Index and the Lehman Brothers Aggregate Bond Index, respectively. Commodities are represented by the Goldman Sachs Commodities Index. The indices include reinvestment of all distributions and do not reflect the fees, taxes or expenses involved in managing a mutual fund. It is not possible to invest directly in an index. Commodities in a Hypothetical Portfolio Performed Well When Interest Rates Increased, 12/31/75-12/31/05

Buy Upper trigger Underperform Strategic target Outperform Sell Lower trigger As an asset class/style outperforms, trim investment As an asset class/style underperforms, add to investment Disciplined Rebalancing: Buy Low and Sell High Our Rebalancing Discipline Helps to Buy Low, Sell High

Commitment To Clients

Commitment to Service  Portfolio Review Meetings  Economic and Market Review  Account Performance Review  Statement of Investment Policy Review  Portfolio Risk Analysis  Portfolio Adjustment and Strategy Discussion  Financial Plan Review Meetings  Net Worth and Goals Updated  Updated Financial Plan Discussed  Confirm Portfolio Risk is Consistent with Financial Goals  Portfolio Risk Analysis

Commitment to Communication  Research and Comment  Quarterly Newsletter  Regular Phone Calls  Regular s (Articles, Research, Comments)  Diversified Investor (Quarterly)  Planning Ahead (Bi-Annual), Performance Reporting  Education and Social  Financial Presentations  Cultural Event  Gastronomic Events

What Makes Us Different?  Proactive contact when changes impact a client’s financial life  Take the time to understand our client’s needs, goals & attitudes  Develop comprehensive financial plans  Create portfolios that match client’s financial planning goals  Regularly update client’s portfolio and financial plans  Help organize our client’s financial documents and investments  Access to Raymond James’ vast resources in both Canada & US  Work with and have access to financial professionals in other fields

Our Financial Services Team Matthew T. Lekushoff Financial Advisor Diane Nguyen Sales associate Andrea Thompson Financial Planner Natalie Korol FP Assistant

Who is Raymond James? Raymond James applies sound, conservative business practices as it functions as a broker/dealer in the financial services industry, and the firm and its affiliated advisors never forget the primacy of the founding principle – placing clients’ needs and aspirations at the head of the list of concerns. Whether markets are volatile or calm, whether investment choices are complex or straightforward, and whether financial goals are forthright or intricate, our clients know the comfort and satisfaction of having a steady partner at the wheel.

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