BENEFIT BRIEF

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=90 BGCOLOR="#006699" TEXT="#080000" bgproperties="fixed" background="039285a1erlcgo.png"> <div> <FONT SIZE="5" COLOR="#FFCC66" FACE="Arial" ><B>LIFE, DISABILITY, MEDICAL, MEDIGAP, DENTAL, LTCI and ANNUITIES </B></FONT><B>     |     </B><A HREF="index.htm" TARGET="_top" TITLE="LIFE, DISABILITY, MEDICAL, MEDIGAP, DENT"><U><B>home</B></U></A></div> <div>                                                   </div> <div> </div> </td> </tr><tr> <td valign="top" width=210 BGCOLOR="#FFCC66" TEXT="#080000" background="038d2c00dkelyh.png"> <bR> </td> <td valign="top" height=390 BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <I>BENEFIT BRIEF</I></div> <div> Benefit Brief is a one page summary of a timely insurance subject that is provided by Veal Benefit Services Inc. The information is provided by fax or E-mail as a service to readers and is not intended as legal, accounting or tax advice. Click "here" to add your name with fax or e-mail to the list of recipients.</div> <bR> <div> Following is a list of previous Benefit Brief subjects. Click on a subject of interest to read and/or print a copy.</div> <bR> <div>          <A HREF="id81.htm" TARGET="_top" TITLE="FULL RETIREMENT AGE INCREASING"><U><B>FULL RETIREMENT AGE INCREASING - bb173</B></U></A></div> </td> </tr></table></body>