Forest Hills Financial Group

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Date:	9/9/10
To:	Susan Connors, Director of Pension Administration
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Forest Hills Financial Group, Registered Representatives and Financial Advisors of Park Avenue Securities LLC (PAS), 95-25 Queens Blvd., 10th Floor, Rego Park, NY 11374, 718-268-9255. Securities products and investment advisory services are offered through PAS, a registered investment advisor and broker-dealer. Financial Representatives, The Guardian Life Insurance Company of America (Guardian), New York, NY. PAS is an indirect, wholly owned subsidiary of Guardian. Forest Hills Financial Group, Forest Hills Pension Services, and Forest Hills Group Services are not affiliates or subsidiaries of PAS or Guardian.

PAS is a member of FINRA / SIPC.

The Financial Representatives of Forest Hills Financial Group are not licensed to sell insurance in all 50 states. To find out if an agent is licensed in your state, please contact our licensing department at 718-268-9255. Neither Park Avenue Securities, Guardian, nor their representatives render legal or tax advice. Please consult with your attorney, accountant, and / or tax advisor for advice concerning your particular circumstances. Disability Income and Long Term Care products underwritten and issued by Berkshire Life Insurance Company of America, Pittsfield, MA, a wholly owned stock subsidiary of The Guardian Life Insurance Company of America, New York, NY. Products not available in all states. Product provisions and features may vary from state to state.

Registered Representatives are securities licensed in: AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, IL, IN, LA, MA, MD, ME, MI, MN, MO, NC, NH, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, TN, TX, UT, VA, WA, WI, WV, and this website is strictly intended for individuals residing in those states. No offers may be made or accepted from any resident outside these specified states.

The Living Balance Sheet® and The Living Balance Sheet® Logo are registered service marks of The Guardian Life Insurance Company of America (Guardian), New York, NY. The graphics and text used herein are the exclusive property of Guardian and protected under U.S. and International copyright laws. © Copyright 2005-2009, The Guardian Life Insurance Company of America.

The information or opinions contained in this Internet site should not be construed by any consumer and/or prospective client as an offer to sell or the solicitation of an offer to buy any particular investment product. The information contained herein is directed solely to those individuals who reside in jurisdictions in which the representative is registered in the state where the consumer and/or prospective client reside. Any subsequent direct communication with a consumer and/or prospective client shall only be conducted by a representative that is registered in the state where the consumer and/or prospective client reside.