Table of Contents

Section 1                   UBA Philosophy

                                CORPORATE FINANCE SERVICES

Section 2                   Mergers & Acquisitions

Section 3                   Employee Stock Ownership Plans

Section 4                   Financing

Section 5                   "Turn Around" Consulting Services

                            TAX STRATEGIES FOR HIGH INCOME/NET WORTH CLIENTS

Section 6                   412(i) & New Comparability Profit Sharing Plan

Section 7                   419(A)(f)(6)

Section 8                   Asset Protection Plan - Accounts Receivable Deferred Comp

Section 9                   Deferred Compensation Plans - Other Deferred Comp

Section 10                 Buy/Sell Plans

Section 11                 IRA & Pension Rescue Plans

Section 12                 Premium Finance Plans

Section 13                 Private Placement Plans

Section 14                 Tax Deferral Strategy - An Alternative to "1031"

Section 15                 Aggressive Tax Abatement Strategy