Eligibility The IDP is available to individuals, certain nonprofit organizations and to certain fiduciaries and trusts, provided that the beneficiaries are individuals or otherwise eligible. Accounts in the name of business entities including corporations, limited liability companies and partnerships are also eligible for the I DP. At the present time, the IDP is not available to retirement accounts (including ERISA Plan and IRA accounts) and governmental plans. Summary of Certain Relationships All Program Banks in the IDP are depository institutions duly chartered under the laws of the United States or a State thereof, the deposits of which are insured by the FDIC. DBSI is a broker-dealer registered with the U.S. Securities and Exchange Commission and a member of the Financial Industry Regulatory Authority and the New York Stock Exchange, and it is not a bank. Deposit Accounts are held by the respective Program Banks and not by Pershing or DBSI. Pershing acts as exclusive custodian and agent with respect to all transactions related to the IDP. The Deposit Accounts established by Pershing for IDP deposits are evidenced by a book entry on the account records of each such Program Bank. Pershing and its agents maintain records of your interest in each Deposit Account. No evidence of ownership, such as a passbook or certificate, will be issued to you. Accordingly all transactions involving your funds in each Deposit Account must be made through DBSI. All questions regarding your funds in each Deposit Account should be directed to DBSI and not the Program Banks. No Program Bank will accept any instructions concerning your deposits in a Program Bank through the IDP unless such instructions are transmitted by Pershing or an authorized agent on its behalf. DBSI assumes the responsibility and the risk of loss for any funds transfers of yours that have theretofore been delivered by you to Pershing until such time as the funds have been received In an accoun