Name Change and Reorganization Details:

As a result of a reorganization of Mulvihill Premium U.S. Fund (First Premium U.S. Income Trust), effective December 1, 2005, the name of the fund was changed to Top 10 Split Trust. Units were consolidated on a 2.2981 to 1 basis, and unitholders now hold, for each post consolidation unit previously held, one capital unit of Top 10 Split Trust with an initial value of $12.50 per capital unit, and one preferred security of Top 10 Split Trust with a principal value of $12.50 per preferred security. The reorganization resulted in a deemed disposition of units of Mulvihill Premium U.S. Fund held as of December 1, 2005. Capital shares and preferred securities of Top 10 Split Trust acquired the result of the reorganization, should be entered as a purchase at a cost of $12.50 for each capital share and each preferred security acquired, with a settlement date of December 1, 2005.