Dear CIGAs,

The following is some investment advice forwarded by a good friend, CIGA JD.

Retirement Planning:

• If you had purchased $1000.00 of Nortel stock one year ago, it would now be worth $49.00
• With Enron, you would have had $16.50 left of the original $1000.00
• With WorldCom, you would have had less than $5.00 left
• If you had purchased $1000 of Delta Air Lines stock, you would have $49.00 left.

But, if you had purchased $1,000.00 worth of beer/wine one year ago, drank all the beer/wine, then turned in the cans/bottles for the aluminium and glass recycling REFUND, you would have had $214.00.

Based on the above, the best current investment advice is to Drink heavily and recycle!