 AS OF 03/14/94                                RETIREMENT FINANCIAL MODEL                                                            
                                                 NET WORTH    VALUATION                                                PAGE  1       
 GROWTH @ 08.0%                                       YEARLY RECAP                                                                   
                                                                                                                                     
 TYPE    NAME         VALUE     NET WORTH     INVESTMENT       WITHDRAW      VALUATION        1099DIV          YEARLY     COLA       
                       YEAR     VALUATION         AMOUNT         AMOUNT         GROWTH      TAXES DUE          BUDGET      PCT       
                                                                                                                                     
 BOND    US HH         1994     16,860.90                                                                                            
 BNDFND  MASS TXFREE   1994     10,969.59                                                                                            
 MUTFND  GROWTH        1994     73,149.58      21,000.00                                       141.61                                
                               100,980.07 **   21,000.00 **         .00 **         .00 **      141.61 **    33,300.00 **   .03 **    
                                                                                                                                     
 BOND    US HH         1995     17,703.94                                                                                            
 BNDFND  MASS TXFREE   1995     11,594.85                                                                                            
 MUTFND  GROWTH        1995    101,008.19      21,000.00                                       205.65                                
                               130,306.98 **   21,000.00 **         .00 **   29,326.91 **      205.65 **    34,299.00 **   .03 **    
                                                                                                                                     
 BOND    US HH         1996     18,589.13                                                                                            
 BNDFND  MASS TXFREE   1996     12,255.75                                                                                            
 MUTFND  GROWTH        1996    132,631.48      22,399.92                                       276.57                                
                               163,476.36 **   22,399.92 **         .00 **   33,169.38 **      276.57 **    35,328.00 **   .035**    
                                                                                                                                     
 BOND    US HH         1997     19,518.58                                                                                            
 BNDFND  MASS TXFREE   1997     12,954.32                                                                                            
 MUTFND  GROWTH        1997    166,879.50      22,399.92                                       355.33                                
                               199,352.40 **   22,399.92 **         .00 **   35,876.04 **      355.33 **    36,564.48 **   .035**    
                                                                                                                                     
 BOND    US HH         1998     20,494.50                                                                                            
 BNDFND  MASS TXFREE   1998     13,692.71                                                                                            
 MUTFND  GROWTH        1998    180,730.30                                                      415.41                                
                               214,917.51 **         .00 **         .00 **   15,565.11 **      415.41 **    37,844.23 **   .035**    
                                                                                                                                     
 BOND    US HH         1999     21,519.22                                                                                            
 BNDFND  MASS TXFREE   1999     14,473.19                                                                                            
 MUTFND  GROWTH        1999    195,730.69                                                      449.88                                
 SS      HIS SS        1999           .00                      9,333.30-                                                             
                               231,723.10 **         .00 **    9,333.30-**   16,805.59 **      449.88 **    39,168.77 **   .035**    
                                                                                                                                     
 BOND    US HH         2000     22,595.18                                                                                            
 BNDFND  MASS TXFREE   2000     15,298.16                                                                                            
 MUTFND  GROWTH        2000    211,976.14                                                      487.26                                
 SS      HIS SS        2000           .00                     11,554.92-                                                             
                               249,869.48 **         .00 **   11,554.92-**   18,146.38 **      487.26 **    40,539.67 **   .035**    
                                                                                                                                     
 BOND    US HH         2001     23,724.93                                                                                            
 BNDFND  MASS TXFREE   2001     16,170.15                                                                                            
 MUTFND  GROWTH        2001    229,569.92                                                      527.71                                
 SS      HIS SS        2001           .00                     11,899.92-                                                             
                               269,465.00 **         .00 **   11,899.92-**   19,595.52 **      527.71 **    33,390.41 **   .04 **    
                                                                                                                                     
 BNDFND  MASS TXFREE   2002      8,091.84                      9,000.00-                                                             
 MUTFND  GROWTH        2002    248,623.98                                                      571.52                                
 SS      HIS SS        2002           .00                     12,260.00-                                                             
                               256,715.82 **         .00 **   21,260.00-**   12,749.18-**      571.52 **    34,726.02 **   .04 **    
                                                                                                                                     
 BNDFND  MASS TXFREE   2003           .00                      8,091.84-                                                             
 MUTFND  GROWTH        2003    257,833.00                     11,200.00-                       612.13                                
 SS      HIS SS        2003           .00                     12,750.00-                                                             
 RETIRE  HER           2003           .00                      3,500.00-                                                             
AS OF 03/14/94                                RETIREMENT FINANCIAL MODEL                                                            
                                                 NET WORTH    VALUATION                                                PAGE  2       
 GROWTH @ 08.0%                                       YEARLY RECAP                                                                   
                                                                                                                                     
 TYPE    NAME         VALUE     NET WORTH     INVESTMENT       WITHDRAW      VALUATION        1099DIV          YEARLY     COLA       
                       YEAR     VALUATION         AMOUNT         AMOUNT         GROWTH      TAXES DUE          BUDGET      PCT       
                                                                                                                                     
                               257,833.00 **         .00 **   35,541.84-**    1,117.18 **      612.13 **    36,115.06 **   .04 **    
                                                                                                                                     
 MUTFND  GROWTH        2004    259,313.00                     19,200.00-                       620.29                                
 SS      HIS SS        2004           .00                     13,260.00-                                                             
 SS      HER SS        2004           .00                      5,460.00-                                                             
 RETIRE  HER           2004           .00                      8,400.00-                                                             
                               259,313.00 **         .00 **   46,320.00-**    1,480.00 **      620.29 **    37,559.66 **   .04 **    
                                                                                                                                     
 MUTFND  GROWTH        2005    260,915.84                     19,200.00-                       623.96                                
 SS      HIS SS        2005           .00                     13,790.00-                                                             
 SS      HER SS        2005           .00                      9,735.00-                                                             
 RETIRE  HER           2005           .00                      8,400.00-                                                             
                               260,915.84 **         .00 **   51,125.00-**    1,602.84 **      623.96 **    39,062.04 **   .04 **    
                                                                                                                                     
 MUTFND  GROWTH        2006    262,651.71                     19,200.00-                       627.96                                
 SS      HIS SS        2006           .00                     14,341.00-                                                             
 SS      HER SS        2006           .00                     10,125.00-                                                             
 RETIRE  HER           2006           .00                      8,400.00-                                                             
                               262,651.71 **         .00 **   52,066.00-**    1,735.87 **      627.96 **    40,624.52 **   .04 **    
                                                                                                                                     
 MUTFND  GROWTH        2007    264,531.65                     19,200.00-                       632.29                                
 SS      HIS SS        2007           .00                     14,915.00-                                                             
 SS      HER SS        2007           .00                     10,530.00-                                                             
 RETIRE  HER           2007           .00                      8,400.00-                                                             
                               264,531.65 **         .00 **   53,045.00-**    1,879.94 **      632.29 **    42,249.50 **   .04 **    
                                                                                                                                     
 MUTFND  GROWTH        2008    266,567.65                     19,200.00-                       636.94                                
 SS      HIS SS        2008           .00                     15,511.00-                                                             
 SS      HER SS        2008           .00                     10,950.00-                                                             
 RETIRE  HER           2008           .00                      8,400.00-                                                             
                               266,567.65 **         .00 **   54,061.00-**    2,036.00 **      636.94 **    43,939.48 **   .04 **    
                                                                                                                                     
