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From: Ron J. Anfuso, CPA/ABV
Date: Tue, 4 May 2004 16:20:22 -0700
Subject: 401k Plan

If you had purchased $1000.00 of Nortel stock one year ago, it would now be worth $49.00.

With Enron, you would have $16.50 left of the original $1,000.00.

With WorldCom, you would have less than $5.00 left.

But, if you had purchased $1,000.00 worth of Beer one year ago, drank all the beer, then turned in the cans for the aluminum recycling price, you would have $214.00.

Based on the above, current investment advice is to drink heavily and recycle.

It's called the 401-Keg Plan

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