Portfolio

management

by leading

institutional-level

investment

managers.

Help your employees plan a secure retirement.

Attracting and retaining good employees is a key to the success of your business.

By offering a 401(k) plan, you can help increase your ability to hire and keep the best

employees.

And the best employees know how important planning for the future has become.

You can play an invaluable role in helping your employees plan for a secure retirement

with the Bank of America 401(k) — an easy-to-implement solution that is as important

for the long-term investment needs of your employees as it may be convenient and cost

effective for your company.

Whether you’re looking to implement a new plan or change from an existing plan

provider, the Bank of America 401(k) may be the right solution for your company’s future

— and your employees’.

401(k) plan advantages

Bank of America 401(k)

A full-service solution for your business’ retirement plan needs

Investment products provided by Banc of America Investment Services, Inc.®:

Banc of America Investment Services, Inc. is a registered broker-dealer, member NASD and SIPC

and a nonbank subsidiary of Bank of America, N.A.

Neither Bank of America nor Banc of America Investment Services, Inc. are tax or legal advisors. Please

consult your personal tax or legal advisor before making tax- or legal-related investment decisions.

BACAP Distributors, LLC and Banc of America Capital Management, LLC are the distributor and

investment advisor to Nations Funds, respectively. They and other affiliates of Bank of America provide

services to Nations Funds and receive fees for such services. BACAP Distributors, LLC, member

NASD, SIPC.

Are Not FDIC Insured May Lose Value Are Not Bank Guaranteed

www.bankofamerica.com/investments

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FOR THE EMPL OYEE

Pre-tax contributions help lower current taxes and offer the advantage of tax-deferred growth

Flexible contribution rates

Automatic payroll deduction of plan contributions

Ability to invest contributions among professionally managed mutual funds

Access to a portion of account balances through loans and hardship withdrawals

Portability of vested balances into or out of the plan

Total employee pre-tax deferrals can be as high as $13,000 in 2004, $14,000 in 2005, and $15,000

in 2006

You should carefully

consider a fund’s

investment objectives,

risks, charges and expenses

before investing. This

and other important

information is included

in the fund’s prospectus,

which should be read

carefully before investing.

Prospectuses can be

obtained from your

investment professional or

by calling Banc of America

Investment Services, Inc. at

1.800.926.1111.

$15,000 limit subject to increase

for cost of living after 2006.

Subject to cost of living

adjustment

FOR THE EMPL OYER

Sponsors generally save on FICA taxes for employer contributions

In addition, employer contributions and plan expenses are generally tax deductible

Flexible plan designs, including your choice of:

Vesting schedules

Investment choices

Employee eligibility requirements

Optional employer matching, which allows the total per-participant contributions to be as high as

$41,000

a year when employee pre-tax deferrals are included

Optional profit-sharing contributions

Convenient compliance testing, including preparation of required IRS forms

Enrollment seminars and educational tools to help maximize

employee participation.

To help employees make well-informed decisions, the Bank of America 401(k)

provides an onsite employee enrollment meeting with licensed, professional enrollment

specialists

who are skilled presenters experienced in helping to:

Generate interest and enthusiasm for the plan

Explain specific features of the plan

Educate your employees about their investment choices in the plan

Encourage and increase employee participation

Bank of America understands that you and your employees are busy, both at work

and at home. Our participant communication materials were written with that in mind.

Brochures covering 401(k) plan and investment basics are easy to read and informative.

Coupled with the enrollment meeting, the participant materials cover a comprehensive

range of essential topics, including:

Investment basics, such as the difference between stocks and bonds

The advantages of tax-deferred investing

The power of tax-deferred growth potential

An overview of plan investment choices

Whether it’s the enrollment kit and enrollment meeting, or the ongoing

communication that helps participants proactively monitor and manage their

investments and asset allocation, the Bank of America 401(k) was designed with your

employees’ ﬁnancial future in mind.

Let Bank of America help you with your 401(k) needs.

The Bank of America 401(k) is designed to help address your company’s needs. You

can receive a full-service plan that includes the components for you and your employees

in one convenient package.

International investing may

involve special risks, including

foreign taxation, currency

risks, risks associated with

possible differences in financial

standards, and other monetary

and political risks associated

with future political and

economic developments.

These services are provided

by employees of ADP Broker-

Dealer, Inc.

To assist in addressing

your Bank of America

401(k) design needs,

call the Small Business

Retirement Group toll

free at 1.877.261.0091.

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