Tax-Smart Retirement Income

Paul R. Samuelson

| Chief Investment Officer and Co-Founder

Paul was Chief Investment Officer and co-founder of Upstream Technologies responsible for architecting the investment processes and algorithms for the firm's asset management software. Upon the sale of Upstream in May 2007 to CheckFree Investment Services, now Fiserv, Paul was a consultant to CheckFree and a Principal for its broker dealer subsidiary. Prior to Upstream, Paul founded Samuelson Portfolio Strategies, which was acquired by Upstream in March 2002. From 1993 to 1998, Paul was Chief Investment Officer at PanAgora Investment Management, Boston and London. Paul was also a Partner, Fixed Income Securities, at Hagler, Mastrovita and Hewitt, Boston from 1991 to 1993; Vice President, Colonial Management Associates, Boston, 1986 to 1991; Consultant at Acadian Financial Management, Boston, 1981 to 1986; and Director of Portfolio Analysis at The Ford Foundation, New York. Paul graduated Phi Beta Kappa and Cum Laude from Williams College with a B.A., and holds a Ph.D. and an M.S.M. from the Massachusetts Institute of Technology.

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