BUSINESS CHECKING SERVICES Business checking accounts are custom designed to handle the operating requirements for businesses of all sizes. You get convenience, personal Account Officer response and complete flexibility. We can provide daily, weekly or monthly transaction statements and sequential check numbers listed by paid date for easier reconcilement. In other words, we customize to meet your operating requirements. A Monthly Earnings Credit is calculated on your Monthly Average Loanable Balance. This is credited as a deduction toward your cost of Transaction Activity to determine your monthly service charges. (Other charges may apply depending on the type of transaction.) For more information, talk to your local Branch Account Officer or call Customer Service at (212) 935-1440.

STERLING SILVER SMALL BUSINESS CHECKING The Sterling Silver Small Business Checking Account was designed with the needs of small businesses in mind. By keeping a low $15,000 average ledger balance you get NO FEE business checking that allows 100 debits and 50 credits in your account. Perfect for businesses with low to moderate activity! If the average balance falls below $15,000, there will be a $25.00 service fee for that month. Any debit or credit exceeding the monthly allowance will be charged $0.50 per additional transaction. All other normal activity fees apply. Please contact your local Branch Officer or call Customer Service at (212) 935-1440 for more information.

STERLING SILVER MONEY MARKET ACCOUNT If you are looking to earn interest on surplus cash, our highly liquid Sterling Silver Money Market Account is compounded daily and allows limited check writing and telephone privileges (there are no limits on in-person withdrawals or first party checks). You pay no monthly fee, if you maintain a balance of $2,500 or more. For more information, talk with your local Account Officer or call Customer Service at (212) 935-1440.

CERTIFICATE OF DEPOSIT SAFE, SOUND AND SECURE TIME ACCOUNT $2,500 minimum deposit Short or long-term investments - select any maturity:                 MONTHS: 3 - 6 - 9 - 12                 YEARS: 2 - 3 - 4 - 5 Elect to have interest credited to your savings or checking account monthly, quarterly or semi-annually Renew principal only or both principal and interest at maturity. Guaranteed rate of return for a specific periods of time. For more information, contact a Customer Service Representative at (212) 935-1440. Member: FDIC

MERCHANT SERVICES A Visa/MasterCard Merchant Account is a business checking account for the purpose of accepting and depositing credit card sales. The criteria for opening a Merchant Account is based on a business account relationship of 2 years or more. This and other credit factors are the determinants used for accepting a customer into our Visa/MasterCard Merchant Program. All Visa/MasterCard sales are transacted through either a point of sale electronic terminal or a personal computer. Settlement and final credit takes 2 to 3 days and is electronically credited to your Merchant account via the Automated Clearing House (ACH) system. We also settle American Express, Discover or Diners sales through the ACH system. A negotiable discount charge determined by your sales volume and ticket size is the cost for this service. All Visa/MasterCard sales deposits will use the ACH electronic system for credit to your Merchant Account. This is another way Sterling can help you to effectively manage and use available cash. For more information, call your account officer or Vivian Tarnowski, Cash Management Department at (212) 760-9627, e-mail Vivian.Tarnowski@sterlingbancorp.com.

INTEREST ON LAWYER ACCOUNT (IOLA) Sterling is a participant in the New York state Interest On Lawyer Account Program known as IOLA. New York State attorneys or law firms holding qualified client funds must participate in the Interest On Lawyer Account Program (IOLA) by establishing an IOLA account in a bank offering the service (Sec. 497 Judiciary Law.) This account is for funds received by an attorney on a client's behalf which, in the judgement of the attorney are too small in amount or will be held for too short a period of time to generate sufficient interest to justify the opening of an individual attorney trust account. The Internal Revenue Service has ruled that there are no tax consequences to the client, the lawyers or the IOLA Fund, since the fund is an instrumentality of the State. Therefore, there is no IRS 1099 reporting to the lawyer or his client. The interest you earn on the pooled client's Trust Account is paid, less a nominal fee, directly to IOLA of New York State. These funds are used to help finance legal counsel for the state's poor, elderly, disabled, or disadvantaged residents and programs for the Administration of Justice. There is no fee for checks, debit transactions or monthly maintenance. (Other charges may apply depending upon the type of transaction.) We can assist you in opening this account in a single one-step process. For more information, talk to your local Branch Account Officer, or call Vivian Tarnowski, Cash Management Department at (212) 760-9627, e-mail Vivian.Tarnowski@sterlingbancorp.com.

MASTER ATTORNEY TRUST ACCOUNT Attorneys are often required to hold substantial deposits received from their clients in Attorney Trust Checking Accounts which require a myriad of bookkeeping and record-keeping procedures. The Master Attorney Trust Sub-Account permits you to consolidate all of your firm's transactions in a Master Attorney Trust Checking Account. This is how it works: Sterling will open a Master Attorney Trust Checking Account in the sole practitioner or firm's name. Simultaneously, we will open separate interest-bearing sub-accounts for each client's deposit and maintain separate account records of balances, interest and Social Security or Tax I.D. numbers. When you authorize disbursements from your client's subaccount, we will transfer the client's funds to the Master Attorney Trust Non-Interest Bearing Checking Account. You simply write a check drawn on your Master Attorney Trust Checking Account. We take care of all the details. Monthly, we will provide you with a master statement and a separate combined report list showing your client's deposited funds, interest earned for the month and year-to-date interest. We will also prepare and mail the necessary year end 1099 Reporting of Interest for tax purposes to each of your clients. All client accounts are considered separate accounts and independently insured by FDIC up to $100,000 or the amount permitted by any change in FDIC regulations. Our Master Trust Account can also be opened for real estate or other escrow transactions including burial or monument in trust for arrangements. You do not have to be an attorney to open this type of Master Trust Account. We are flexible and will accommodate most in trust for accounts for which you have fiduciary responsibility for disbursement of funds for availability to clients or customers. You will not be charged for monthly activity or maintenance charges. (Other charges may apply depending on the type of transaction activity.) For more information, talk to your local Branch Account Officer, or call Vivian Tarnowski, Cash Management Department at (212) 760-9627, e-mail Vivian.Tarnowski@sterlingbancorp.com.

STERLING RENT SECURITY Landlords and Real Estate Managers: We've solved your tenant security deposit bookkeeping problems! STERLING will do all the work! We have designed a Rent Security Service to help real estate agents and owners comply with the New York State law pertaining to the placement of tenant security deposits in interest bearing accounts. Our rent security accounts offer you a service that eliminates the need for passbooks and gives you accurate, current information each month. Additionally, we'll mail your tenants their 1099 Interest Statement and a check for interest annually. We'll supply you with the necessary forms, you give us the basic tenant information. We'll then set your account up on our computer system. Because our computers do the interest calculations, our processing is faster, more accurate, and more current than manual methods. As a Trustee of the Account, you receive 1% interest as prescribed by New York State Law on the security deposit for administrative purposes. STERLING will pay this income to you annually. Upon opening a Rent Security Account, each building is assigned a number and each tenant a sub-number. Simple interest on each account is earned from the day of deposit to the end of the month prior to withdrawal. Now you can save on clerical and administrative salaries as well as on the cost of office supplies and equipment with the Sterling Rent Security Service. See us about it today! For more information, call your account officer or Vivian Tarnowski, Cash Management Department at (212) 760-9627, e-mail Vivian.Tarnowski@sterlingbancorp.com.