v v Submit transactions and additional information: Web: August 11, 2006 through December 31, 2006 Earn TRIPLE fees on PC financing from IBM Global Financing for transactions less than $300,000  Qualifying transactions under $300K may earn up to a maximum fee of 3% - available for new and existing clients  To qualify, transactions must contain a minimum of 30% or more PC hardware content Triple fees replace any standard fee plan payments Can not be combined with System x fee bonus Incentive for Growth offering does not apply All terms and conditions of the 2006 Financing Associate Fee Plan apply unless otherwise noted Earn TRIPLE FEEs on PCs

v v Submit transactions and additional information: Web: IBM Global Financing Promotions and Incentives Promotions  Why Wait! 90 day deferral, no payments, no interest. - New IBM systems, storage, and printing systems installed before the end of Applies to full-payout (FPO) and fair market value (FMV) leases) - Financing transaction sizes from $1,000 to $500,000 BladeCenter Flexible Choice – - 60 month full pay out on chassis and 36 month fair market value lease on blades. Minimum connfiguration four blades. TechSelect Conference 82306

v v Submit transactions and additional information: Web: Additional Provisions  Includes PC transactions funded/settled between August 11, 2006 and September 29 th, 2006 for TRIPLE fees  This incentive is only available on transactions installed in the United States  Eligible products include Personal Computers and associated hardware peripherals attached to these systems, software and services