For several years only gold and silver U.S. AmericanEagle coins were allowed as IRA investments. Since1998, the new platinum U.S. American Eagle coin

has also been allowed, as well as gold, silver, platinum andpalladium bullion which meet certain standards.

GoldStar Trust Company is a leading custodian forprecious metals IRAs in the United States. Our experienceand expertise in this area make it easy for you to workwith us to open your precious metals IRA.

There are three simple steps:

1. Establish the account

2. Fund the account with regular contributions,transfers or rollovers.

3. Give GTC investment instructions.

You choose your own precious metals dealer, negotiate theprice, and leave the rest to GTC. Your metal will be storedat an internationally recognized precious metalsdepository. GTC will provide you with a semiannualaccount statement, showing all activity in your accountand the fair market value of your investments.

When it is time to take distributions from your IRA, youmay choose to convert your precious metals investments tocash through your dealer, or take a distribution of theactual coins or bullion. This flexibility means you can waitfor optimum market conditions before you sell.

What Is a Self-Directed IRA?A self-directed IRA is exactly like any other IRA, with onemajor difference. You get to choose where your IRA fundswill be invested, rather than just accepting whatever theIRA trustee or custodian offers. This gives you greaterflexibility because you can choose precious metals, stocks,bonds, CDs, mutual funds, government obligations andother investments.

Traditional or Roth IRA?Anyone who had earned income can contribute to an IRAeach year. The amount will increase from $3,000 to $5,000by 2010, with another $500 to $1,000 allowed to those 50and older. Depending on your income, marital status, andparticipation in employer plans, your contribution to a

traditional IRA may be deductible. Contributions to a RothIRA are never deductible, but qualified distributions fromthe account are completely tax free. Your tax advisor canhelp you determine which type of IRA is most appropriatefor you.

IRA Transfers and RolloversMoney in an existing IRA can be moved to a GTC preciousmetals IRA by transfer or rollover.

A transfer does not require IRA reporting, and there areno restrictions on how often you can transfer funds. Yousimply open an IRA at GTC and authorize the transfer.GTC will contact the previous institution and take care ofgetting the funds moved. Special rules apply if you havereached age 701/2, and you should check with the previoustrustee or custodian to see if there will be fees or penalties.

IRA rollovers must be reported to the IRS, and there aretime limits and other restrictions. You should always seekcompetent tax advice before taking a distribution forrollover.

How Do I Get Started?For information about a self-directed IRA permittingprecious metals, complete the form below and mail to:

Referring precious metals dealer

Miles Franklin, Ltd.1001 Twelve Oaks Center Dr., Suite 1028

Wayzata, MN 55391

Name:

Street:

City:

State/Zip:

Daytime Phone:

Date of Birth:

For immediate assistance, call 1-800-822-8080

Or fax this form to 952-476-7971

Or go to our website: www.milesfranklin.com

Precious Metals Self-Directed IRA

Questions and AnswersQ Can I contribute bullion or coins I already own into a self-directed IRA?

A No, All contributions must be made in cash, except in the case of transfers and rollovers.

Q Why should I make a contribution if it is not tax-deductible?

A Non-deductible contributions grow tax-free in a Roth IRA and tax-deferred in a traditional IRA. This tax-favoredtreatment usually makes even a non-deductible contribution a smart move.

Q My bank IRA is free. Why is there a fee for my self-directed IRA at GoldStar Trust Company?

A A bank has its fee built into the interest rate it pays you. In addition, a bank probably will not allow you to invest inprecious metals. Since GTC receives no commission from any of your investment actions, separate fees are necessaryto cover the costs of maintaining your account.

Q Am I limited to only precious metals in my GTC IRA?

A Absolutely not! Your GTC IRA may contain precious metals, stocks, bonds, treasury securities, annuities, and otherinvestments.

Q Where do I get more information about precious-metals IRAs?

A Contact GTC for information and assistance with your IRA. Contact your dealer, tax professional or legal advisor forinvestment and tax recommendations and advice.

A Final WordThe tax laws regarding IRAs are complex and cannot be covered fully in this brochure. This is especially true for rolloversfrom other retirement plans. Before making any decisions, you should seek competent advice from your attorney, CPA, orinvestment advisor.

GTC is not affiliated with any precious metals dealer, does not offer investments or investment advice, and receives nocompensation for investments made for your account. The representative for the dealer who is assisting you may be ableto answer some of your questions. However, such representatives do not represent GTC, and you should always contact usdirectly with questions about your account with us. You may call us for more information or for an application.

Referring precious metals dealer

Miles Franklin, Ltd.1001 Twelve Oaks Center Dr., Suite 1028

Wayzata, MN 553911-800-822-8080

email: andy@milesfranklin.comwww.milesfranklin.com

GoldStar Trust Company P.O. Box 719 Canyon, TX 79015-0719 800-486-6888 Fax 806-220-2166

www.GoldStarTrust.com