Sunwest Trust, Inc. would like to take this opportunity to thank all of you for your continued business and support.

In 2010, Sunwest will be adjusting fees for both escrow servicing and Individual Retirement Accounts. For escrow servicing, we are moving our fees to be more in line with industry levels. For IRAs, we are simplifying our fee schedule by having one fixed annual fee for all accounts regardless of size. Originally, our IRA fees were calculated based on both the number of assets in an account and the total asset value. We feel the new fee structure is easier to understand and will actually lower the cost for many our account holders.

In both cases, Sunwest will no longer charge a gross receipts tax which will also help make fees easier to calculate.

During 2010, we will continue to expand our website video library to include more IRA information such as prohibited transactions and disqualified persons.

Again, we thank you for your business and support as we look forward to the new year.