Morgan Stanley Smith Barney
Document Compliance Services
P.O. Box 726
Brainerd MN 56401
.PP
Attached are the Pension Protection Act of 2006,
Money Purchase Pension and Target Benefit Plan Adoption Agreement
which I have approved and which has been signed by the Trustees. 
.PP
If as the result of the adoption of these Amendments
there will be assessed additional fees or other charges to the plan 
please give me the opportunity to approve of such additional
charges before the Amendments are given effect. 
.PP
Thank you for your help.



                                      Ernst J. Meyer, M.D.
                                      Adopting employer


cc: Mr.Eric Hokanson
    Morgan Stanley Smith Barney
    45 North Street
    Hyannis MA 02601