Client Note

The Special Needs Calculator allows you and a Merrill Lynch financial advisor to model alternative scenarios concerning the amount you may need to save and invest to meet the lifetime needs of a special needs loved one. The results of your "what if" models will vary depending on the assumptions you make. Please refer to the methodology section of the Special Needs Calculator for additional important information.

For example, you may obtain "what if" analyses based on different assumptions about the special needs individual's projected income sources, such as salary/wages, government benefits and legal settlements, and projected annual expenses, such as housing, transportation, personal expenses and asset-replacement costs. You also may obtain analyses that factor in various assumptions about his or her life expectancy, the anticipated rate of inflation during the special needs individual's lifetime, the estimated after-tax rate of return on your investments and the number of years remaining until your retirement. All of these assumptions (or values) are detailed on the Calculator's Income, Expense and Results screens. For clarification, speak with a Merrill Lynch financial advisor.

Based on the values you input, the Calculator will provide an estimate of the lump sum you may need to save to preserve your special needs loved one's quality of life. There is no guarantee that the results shown will be achieved; actual results may be different from those reflected in the analysis.

You are not obligated to implement any strategy developed using the analysis provided by the calculator. If you choose to implement any financial strategy through Merrill Lynch, our regular fees and charges for products and services will apply. In executing transactions for you, Merrill Lynch, as a broker-dealer, may act as agent or principal. Merrill Lynch and/or a Merrill Lynch financial advisor may be compensated through commissions, markups/mark-downs and other fees.