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IMPORTANT DISCLOSURE INFORMATION

Actual composite performance results for the specified composite represents the performance of all applicable portfolios managed by Polygon Investment Management (“Polygon”) since inception of the composite on Jan 1, 2003. The composite performance results reflect the reinvestment of dividends and other account earnings, and are net of applicable account transaction and custodial charges, and Polygon’s investment management fee.

Past performance may not be indicative of future results and the performance of a specific individual client account may vary substantially from the composite performance results. Therefore, no current or prospective client should assume that future performance will be profitable, or equal either the aforementioned Polygon composite performance results reflected, nor the performance results for any of the comparative index benchmarks provided. To the extent provided, the historical index performance results are for comparison purposes only, so as to provide general comparative information to assist an individual client or prospective client in determining whether a specific Portfolio meets, or continues to meet, his/her investment objective(s). It should not be assumed that account holdings will correspond directly to any of the comparative index benchmarks. For reasons including variances in client account holdings, variances in the investment management fee incurred, market fluctuation, the date on which a client engaged Polygon's investment management services, and any account contributions or withdrawals, the performance of a specific client's account may vary substantially from the indicated Polygon composite performance results.

To the extent that there has been a change in a client's investment objectives or financial situation, he/she/it is encouraged to advise Polygon immediately. Different types of investments and/or investment strategies involve varying levels of risk, and there can be no assurance that any specific investment or investment strategy (including the investments purchased and/or investment strategies devised by Polygon) will be either suitable or profitable for a client's or prospective client's portfolio. All performance results have been compiled solely by Polygon, are unaudited, and have not been independently verified. Information pertaining to Polygon's advisory operations, services, and fees is set forth in Polygon's current written disclosure statement, a copy of which is available from Polygon upon request.