First National Bank is participating in the FDIC’s Transaction Account Guarantee (TAG) Program. Under this program, through December 31, 2010, all noninterest-bearing deposit accounts, Lawyer’s Trust Accounts (IOLTAS), and NOW accounts paying interest at no higher than 0.25 percent are fully guaranteed by the FDIC for the entire amount in the account. Coverage under the TAG Program is in addition to and separate from the coverage available under the FDIC’s general deposit insurance rules.