This is your membership account with First Service.
Only $50 is required to open your Share Savings Account and maintain membership. A Share Savings Account of at least $50 must be maintained for membership privileges to participate in other savings products, loans or services available to First Service members. Share Savings Accounts accrue dividends on a daily balance method and are credited quarterly. A great way to save is through regular, automatic transfers from your Checking Account or Direct Deposit. A minimum balance fee of $5 is charged any month a Share Savings Account balance falls below $50.

We make it easy for you to save for the special needs of your lifestyle.
Special savings accounts allow you to tuck away money for everyday expenses as well as lifetime events such as vacation, education, graduation, wedding, anniversary or other personal commitments. It's an easy way to save and budget your money for expected .... and unexpected .... events.

First Service also offers specific use relationship accounts like Holiday Clubs, Individual Retirement Accounts, HSAs, Money Market Accounts, Certificates, Checking options and loans for your personal financial lifestyle as well as your business needs.

As a member, we welcome all of your financial business and encourage you to benefit from the money-saving, low-fee options available at First Service. After your membership Share Savings Account is open for six months, if your balance is below $250.00 and you have no other relationship on this account such as checking, a loan or direct deposit, this account is subject to a charge of $5.00 per month to cover ordinary maintenance, tax reporting, auditing and statement costs.

Take the worry out of your holidays by saving a little each pay throughout the year to cover your holiday expenses. Your Holiday Club Account balance is automatically transferred to your checking account for your shopping and entertaining convenience in mid-October. The minimum balance required to open this account is $5 and you must maintain a minimum daily balance of $50 to earn a dividend. This account is designed to specifically build holiday funds, so transfers out of this account are not available.

Youth Savings Accounts pay dividends on balances greater than $10. No other services are associated with these accounts since they are intended to establish a lifetime savings pattern.

CU Succeed information is available for our teen savers to set them on a firm financial path. Our free Online Financial Library is also available to our youth, teens and young adults to help them understand the terms and concepts of financial literacy, learn good budgeting habits, build savings and learn to use credit wisely. A link to the Online Financial Library is found in "Quick Search" and "Quick Links" above.

At age 16, Youth Savings Accounts are converted to Young Adult Share Savings Accounts with a $50 minimum share balance. Our Young Adults are now ready to benefit from first-time checking, e-Services and auto loans with a qualified co-signer.

Once you reach age 60 or better, you are eligible to be a member of our Prime Time Club. Your Prime Time Club benefits include:

Free Checking Account
Free Check Printing*
Free Online Account Access for balance and transfers
Free FirstConnect Access for balance and transfers
Free Mobile Banking for balance and transfers
Free BillPayer
Free Small Safe Deposit Box (based on availability)
0.10 additional bonus points added to a non-promotional Share Certificate rate

We want to recognize you with these benefits. Simply ask a Member Service Representative to add you to the Prime Time Club during your next visit or call 614/836-0100 at your convenience to participate.

*Free Check printing includes one box of complimentary checks per order.

This account provides our members the opportunity to earn market rates on their money with no dividend penalties for early withdrawal.

A minimum balance of $2,500 is required for a Money Market Account. The account automatically steps up to higher rates with balances of $10,000 or greater. There is no fixed investment period and this account allows six withdrawals per month. Money Market Account rates are adjusted weekly with market trends and earnings are credited monthly. A minimum balance fee of $5 is charged any month a Money Market Account balance falls below $2,500.

First Service offers a variety of Share Certificate options that allow members to invest funds over an extended, fixed period of time, with terms from three months to five years.

Variable Rate Certificates are also an option with 24 and 36 month terms. A JUMP Certificate with a one time jump-my-rate option is available. Share Certificate rates, including IRA Certificates, can be found by selecting "Certificate Rate" in the Quick Rates drop down on the top of any First Service web page. Penalties for early withdrawals are available in our Truth in Savings brochure and may reduce earnings.

First Service offers Health Savings Accounts (HSAs) with no administrative fees.

The information provided here is general and intended to answer the most asked questions about a Health Savings Account. Since this type of savings account is the responsibility of the account owner, we urge you to seek specific information from your employer, tax advisor or accountant.

How can a HSA benefit me?

• Dividends earned grow tax-free
• Reduced income tax liability
• Ease of opening an account
• Open with a low minimum of only $50
• Tiered interest rates reward your long term savings program
• Easy access to funds with HSA checks or an HSA debit card
• The money belongs to you as an employee. If you change jobs or move, the money stays in your account and goes with you to use on qualified medical expenses.

Dividend - The following rates were paid on Health Savings Accounts the last dividend period:

Balance	Rate
$0.00 - $9999.99	0.25%
$10,000.00 - $24,999.99	0.35%
$25,000.00 and Over	0.45%

Click here for more Health Savings Account Questions and Answers.

First Service offers a variety of IRA programs including regular share and certificate share accounts.

All of our IRA Accounts are fully insured by the National Credit Union Administration's Share Insurance Fund to $250,000 per account separate from your credit union accounts, and have no annual fees or maintenance charges.

Traditional IRA
You can choose a Share Account for your Traditional IRA that requires a low $50 minimum opening balance. This account is a quarterly share account that yields dividend earnings that are tax-deferred until withdrawn. It's a terrific way to save for retirement through convenient periodic deposits. As your account balance grows, you may want to switch your Traditional IRA to a term-certificate to maximize your earnings.

• Annual maximum contributions to a Traditional IRA are currently $5,000. Investors age 50 and over can make additional "catch-up" contributions.
• Your contribution is tax deductible to income limit restrictions. Taxes on both contribution and earnings are paid at the time of withdrawal.
• Distribution is generally mandatory at age 70 1/2.

Roth IRA
Any individual or spouse who is employed, with no age restrictions, can contribute up to $5,000 per year from earned income in after-tax dollars in a Roth IRA. While the contribution is not tax-deductible, all earnings are tax-free when withdrawn according to government guidelines.

• The funds must remain in the account for a minimum of five years.
• Funds may be withdrawn for any purpose, starting at age 59 1/2, without paying any taxes whatsoever.
• Account may be retained after age 70 1/2.
• Earnings on contributions may be subject to a 10% penalty if withdrawals are made prior to age 59 1/2.
• Investors who are 50 and over can make additional "catch-up" contributions.
• A Roth IRA can be invested as a Share IRA or Certificate IRA.

Education Savings Account(s)
Save up to $2,000 a year, per child in special education accounts. Earnings will accumulate tax-free and, if used for qualified education expenses, withdrawals will also be tax-free.

• Recipient must be under 18 years of age.
• All funds must be distributed by age 30.

Earnings on contributions may be subject to a 10% penalty if withdrawals are used for other than education purposes. *Ask your tax advisor for guidance on "qualified education expenses".

IRA Certificates
In addition to Share Account IRAs, IRA Certificates offer members the opportunity to deposit their IRA money into a Certificate Account. IRA Certificates are available with terms from 6 to 60 months. You select the term that is right for you. The longer the term, the higher the dividend rate for added tax-deferred earnings. IRA Certificates offer the following:

• Higher rates of return are available in an IRA Certificate Account than in an IRA Share Account.
• Flexible terms from 6 months to 60 months.
• Minimum balances range from $500 to $1,000.
• No annual fees are charged for administering the account.
• JUMP rate and Variable rate IRA Certificates are also available.

To compare IRA Features, check out this Quick Comparison Chart

Program	Description	Who Can Contribute? 1	2011 Contribution Limits 2
Traditional IRA	A tax-deferred retirement savings program, with possible tax deductions.	Individuals younger than 70 1/2 years with earned income.	Individual - $5,000 $1,000 catch-up contribution for those 50 years and older.
Roth IRA	A nondeductible retirement account featuring tax-free withdrawals on your earnings after five(5) years and when you reach 59 1/2 years or a qualifying event.	Individuals, any age, with annual, earned income. Married couples filing a joint tax return can only make a partial contribution if their income is between $166,000 and $176,000. Singles can only make a partial contribution if their income is between $105,000 and $120,000.	Individual - $5,000 $1,000 catch-up contribution for those 50 years and older.
Coverdell Education IRA	A tax-deferred investment account created for paying education expenses on behalf of a beneficiary (up to the age of 18).	Anyone can contribute. Individuals must earn less than $95,000 if filing single, and joint taxpayers must earn less than $190,000 to make a contribution. The phase out range for married couples filing a joint return is $190,000 - $220,000 (partial contribution only). the phase out range for singles is $95,000 - $110,000 (partial contribution only.)	$2,000 per year per beneficiary.

1) For Roth and Coverdell Education IRAs a contribution phase-out period applies to contributors whose income falls within the phase out range.
2) Or 100% of earned income, whichever is less. Other restrictions apply.

Click here for more Individual Retirement Account Questions and Answers.