1. Channel Marketing Speed Sheet - IGF Marketing Program Manager: Lowell Collie Date: 11/27/07 Sales Executive: Karen Donnalley TOP ACTIONS NameDescriptionEnd Date/ Announcement Letter # Low Rate Financing (MMLR) Canadian Rates as low as 4.10% for non-PC HW (3.35% for software and GBS services).Canadian Rates US Rates as low as 4.60% for non-PC HW in the US (4.90% for SW/BCS Svcs, 5.40% for ITS svcs).US Rates Transaction size $1K-$1M in US and CAD System P up to $2M maximum ; zSeries requires special bid approval. 12/31/07 507-043 Enhanced Low Rate Financing (ELRF) From now until December 31, 2007 clients may reduce their cost on select System i server models. ELRF is available in the US and Canada. The highlights include: Special low financing rates on IBM System i model 525 or 550 Available on FMV (fair market value) or FPO (full payout) leases with terms of 24 to 60 months All qualifying product must ship by 12/31/07 Offer applies to both new systems and upgrades NEW 12/31/07 IBM System Storage Power to Choose Rates as low as 0.00% on targeted storage systems and associated OSS acquired before 12/31/07. Discounts up to 54.6% of the total Single Unit Purchase Price on eligible new storage configurations. Same-as-cash, 0% financing on full-payout leases with a 12 or 24 month term. Promotion applies only to qualifying IBM System Storage configurations ordered by 12/15/07. NEW 12/31/07 IBM System Power 5 595 to Power 6 Technology Upgrade Option Clients can lease the p595 server they need and upgrade it to the next generation Power 6 as it becomes available. Clients can choose this option after 18 months of 36 month lease with a pre-defined change in their monthly payment based on their upgrade costs. Special bid process is now available. NEW Ongoing IBM Power 4 to System i5 or Power 6 Exchange Clients who currently lease an IBM i825, i870,,i890, i550, or i570 through IBM Global Financing. This special program offers minimized early migration costs for Clients moving to System i5 platforms. Applies to Power 5/Power 5+ system purchase or lease though IBM Global Financing. P6 has been added to this offering. Ongoing IBM System P4 to P5 Exchange (PEX) Provides migration from a P series to an IBM System P 590 or 595. Minimizes the financial impact of migration by allowing clients to apply their current system’s fair market value to the IBM System P server. Simplifies the process with up to 60 days to perform side by side installation and testing. Special bid only. Ongoing Blade Center Flexible Choice Provides competitive pricing on BladeCenter chassis and Blade servers. IGF leads with a 60 month FPO lease on the chassis and 36 month FMV lease on the Blade, but the chassis and blades are available for terms between 24 and 60 months with a FPO or FMV option. 12/31/07 507-039 Asset Recovery Solutions and Express ARS Offers buyback and recycling services that can maximize return on marketable hardware, Manage costs for disposal of assets and help minimize risk associated with equipment disposal and compliance with environmental regulations. Optional disk sanitization and cleansing service to ensure proper overwrite of data. Eligible equipment includes PC servers (US only), notebooks, desktops, monitors, and printers.. Express ARS is targeted at end users with 1-250 assets. IGF Green Awareness campaign includes the “green” value proposition, offerings, references and contact information. NEWIGF Green Awareness campaign Ongoing IBM Financing Advantage Smarter, simpler process designed for small and midsized businesses deals below $300K. Three elements: Rapid Financing improves overall speed and simplicity of the credit application and approval process. AutoQuote provides automatically generated credit approvals based on opportunities entered in Siebel. Client Pre-approval lets seller know the client’s credit line before the visit occurs. Ongoing Developer Program Lease Authorized Business Partners demonstrating current IBM products. Base program as low as 1.0% of list price per month; i5/p5/selected storage products have a 12-month early termination option. Ongoing

2. Channel Marketing Speed Sheet - IGF Marketing Program Manager: Lowell Collie Date: 11/27/07 Sales Executive: Karen Donnalley NameDescriptionDateStatus ENABLEMENT DEPLOYMENT IGF PartnerWorld WebsiteAccess to offering information, sales deliverables, education, news and tools. Several enhancements to the IGF Partner World site will be announced on September 21, 2007. IGF Green Awareness campaign includes the “green” value proposition, offerings, references and contact information.IGF Green Awareness campaign AvailableUpdated IGF Offering by Brand for North America Brand matrix provides an overview of financing offerings, as well as limited- time promotions currently available for a wide range of products for Business Partners to offer customers. Links available for each listed offering. AvailableUpdated Ongoing Rapid Online FinancingNew web-based enablement tool for all IGF and Business Partner sellers with capability to complete the end-to-end financing process in minutes (generate financing proposals, request credit approval, and obtain customer financing contracts). Single point of entry for all deals, all sizes, and all channels. Available in both Canada and the United States RoF Tool will generate a COA with every quote. Has been modified to support the Low End System p Op Lease program in the US and Canada. AvailableUpdated Ongoing 2007 Business Partner Fee Plan Business Partner Fee Plan formally announced on 03/30/07. It was formally modified on August 14, 2007. The key modifications include the following: Double Fees for New System p – this change to the existing SP Fee Plan is retroactive to July1 and will continue until December 31, 2007 Double Fees for IBM Certified Used Equipment – this change to the existing SP Fee Plan is retroactive to July 1 and will continue until December 31, 2007. Double Fees for System x – this former first half incentive is now a change to the existing plan that will continue through December 31, 2007. Triple Fees for PCs under $300K – previously a first half incentive, it is now a change to the Fee Plan that will continue through December 31, 2007. For additional details related to the Fee Plan modifications, please see the following IGF Financing Associate Fee Plan 2007 United States and CanadaIGF Financing Associate Fee Plan 2007 08/14/07Announcement Letter # 507-314 Revisiting the Lease vs. Purchase Decision IDC whitepaper highlighting advantages of both leasing and purchasing. Advice given on what to look for in a leasing partner. AvailableUpdated June 2007 Big Blue Helps SMBs See Green This Yankee Group report is a call to action for client's to step up and dispose of their assets while they can still make money on them. It highlights e-Waste and data privacy risks of improper disposal. This report also positions IBM as the leader in this industry with not only the volumes IGF handles but the emphasis IBM places on refurbishing, reuse and recovery. AvailableUpdated Analyst Perspective on Leveraging Certified Used Adam Braunstein (Robert Frances Group) created an excellent report on the benefits of "Certified Used IT" in the marketplace. This provides an excellent endorsement for those clients who need to hear positive feedback about their used equipment purchase. NEW AvailableNovember 2007 Grow and Profit with IBM Global Financing This White Paper created by Channel Corp Management Consultants provides insight on how IBM Certified Used Equipment & IBM Asset Recovery Solutions can help Business Partner’s growth and profitability. AvailableUpdated April 17, 2007 Handling Sales ObjectionsCommon reasons for purchasing instead of leasing, with sales techniques.AvailableUpdated Ongoing “IBM Financing Advantage and Global Asset Recovery Services” Know Your IBM Module A Web-based sales incentives program targeted to selected Business Partners, encouraging awareness of IBM products, solutions, strategies and initiatives. AvailableUpdated September 2007