Prospectus excerpt:  The liquidation amount for each capital security is $25. If you purchase capital securities, you will be entitled to receive cumulative cash distributions at an annual rate of $1.50 for each capital security. This amount represents 6% of the $25 liquidation amount for each capital security. If the Trust is terminated and its assets distributed, you will be entitled to receive the $25 liquidation amount for each capital security you own, or an equal principal amount of junior subordinated notes, in each case plus accumulated but unpaid distributions, from the assets of the Trust available for distribution after payment of liabilities owed to any creditors. If the Trust does not have sufficient funds, you may not receive the full liquidation amount and accumulated but unpaid distributions. For a complete description of the capital securities, see ÙDescription of Capital Securitiesˆ on page S-18.

Distributions on the capital securities will accumulate from August 25, 2005. The Trust will pay distributions quarterly in arrears on February 25, May 25, August 25, and November 25 of each year, beginning November 25, 2005. The Trust will pay distributions only when it has funds available for payment.

Holders of the capital securities will have no voting rights, except as described in the sections of the attached prospectus entitled ÙDescription of the Capital Securities ? Voting Rightsˆ and ÙDescription of Guarantee ? Amendment and Assignmentˆ on pages 20 and 37 of the attached prospectus, respectively, and as otherwise required by law and the declaration of trust.