At this time, we would like to remind you that any participant age 70 1/2 or older with an account balance in your retirement  plan may require a minimum distribution prior to December 31, 2011.  For all terminated participants age 70 1/2 or older, as well as greater than 5% company owners who have attained age 70 1/2, this distribution is mandatory.  Active participants who are not 5% owners have the option of taking this distribution.  Please review your records carefully to ensure that no potential participants are overlooked.