Synovus Investment Advisors, Inc.



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Synovus Investment Advisors, Inc. FIXED INCOME MANAGEMENT PROCESS Investment products and services provided by Synovus are offered through Synovus Investment Advisors, Inc., Synovus Securities, Inc., Synovus Trust Company, N.A. and Synovus Insurance Services. The registered broker dealer offering brokerage products for Synovus is Synovus Securities, Inc., a member firm of NASD/SIPC. Investment products and services are not FDIC insured, are not deposits of or obligations of any Synovus Financial Corp. (SFC) bank, and are not guaranteed by any SFC bank, and involve investment risk, including possible loss of principal amount invested. There are risks involved in investing in mutual funds, including loss of principal. This report has been prepared from sources and data believed to be reliable but is not guaranteed to or by Synovus Investment Advisors, Inc. Past performance is not a guarantee of future results. Page 1 of 11

Real Interest Rates Short and Long Term 10 8 6 4 2 0-2 -4-6 10 8 6 4 2 0-2 -4-6 *91 Day Treasury Bill Rate Less Consumer Price Index Last 5.131901167 Observation March 2005 10 8 6 4 2 0-2 -4-6 10 8 6 4 2 0-2 -4-6 Page 2 of 11 55 57 59 61 63 65 67 69 71 73 75 77 79 81 83 85 87 89 91 93 95 97 99 01 03 05 *10 Year Government Yields Less Consumer Price Index Last Observation 2.661724138March 2005 *CPI data for March is preliminary. Consumer Price Index = CPI Annual Growth Rate Shaded areas represent recessionary periods. Sources: Federal Reserve Board; Bureau of Labor Statistics Copyright 2005 Crandall, Pierce & Company All rights reserved. This copyright protected illustration is for internal use only. Under no circumstances may this illustration be copied, reproduced or redistributed in whole or in part including the data contained herein, without prior written permission from Crandall, Pierce & Company. The information presented herein was compiled from sources believed to be reliable. It is intended for illustrative purposes only, and is furnished without responsibility for completeness or accuracy. Past performance does not guarantee future results. Copyright 2005 CRANDALL, PIERCE & COMPANY All rights reserved 14047 West Petronella Drive Libertyville, Illinois 60048 1-847-549-6015 Internet: www.crandallpierce.com

Municipal Bond Yields Percent 8.0 7.5 7.0 6.5 6.0 5.5 5.0 4.5 4.0 3.5 3.0 2.5 2.0 Municipal Yields Î Yield Curves By Quality Tax Equivalent Municipal Yields à  Á À À Á  à ΠAaa Municipals Aa Municipals A Municipals Baa Municipals Treasury Yields à  Á À Î Percent 8.0 7.5 7.0 6.5 6.0 5.5 5.0 4.5 4.0 3.5 3.0 2.5 2.0 1.5 Tax Equivalent Yields are based on a 31% tax bracket. 1.5 Page 3 of 11 5 10 15 20 Maturity in Years 5 10 15 20 Maturity in Years Month End Data - March 31, 2005 Sources: Federal Reserve Board; Delphis Hanover Corporation; Copyright 2005 Crandall, Pierce & Company All rights reserved. This copyright protected illustration is for internal use only. Under no circumstances may this illustration be copied, reproduced or redistributed in whole or in part including the data contained herein, without prior written permission from Crandall, Pierce & Company. The information presented herein was compiled from sources believed to be reliable. It is intended for illustrative purposes only, and is furnished without responsibility for completeness or accuracy. Past performance does not guarantee future results. Copyright 2005 CRANDALL, PIERCE & COMPANY All rights reserved 14047 West Petronella Drive Libertyville, Illinois 60048 1-847-549-6015 Internet: www.crandallpierce.com

Municipal Bond Yields 135 130 125 120 115 110 105 100 95 90 85 80 75 70 Municipal Bond Yields As A Percent Of 10 Year Government Yields Last Observation March 2005 135 130 125 120 115 110 105 100 95 90 85 80 75 70 53 55 57 59 61 63 65 67 69 71 73 75 77 79 81 83 85 87 89 91 93 95 97 99 01 03 05 Bond Buyer Index (20 Years to Maturity) as a Percent of 10 Year Treasury Constant Maturities Sources: Federal Reserve Board Copyright 2005 Crandall, Pierce & Company All rights reserved. Shaded areas represent recessionary periods. This copyright protected illustration is for internal use only. Under no circumstances may this illustration be copied, reproduced or redistributed in whole or in part including the data contained herein, without prior written permission from Crandall, Pierce & Company. The information presented herein was compiled from sources believed to be reliable. It is intended for illustrative purposes only, and is furnished without responsibility for completeness or accuracy. Past performance does not guarantee future results. Copyright 2005 CRANDALL, PIERCE & COMPANY All rights reserved 14047 West Petronella Drive Libertyville, Illinois 60048 1-847-549-6015 Internet: www.crandallpierce.com Page 4 of 11

Fixed Income Process Synovus Investment Advisors style of fixed income management focuses primarily on government securities and investment grade corporate bonds. Duration and sector weightings vary based on macroeconomic factors, fundamental security analysis, and liability matching requirements. Our long term strategy focuses on intermediate bonds with an emphasis on sector weightings. As an intermediate-term fixed income manager, we seek to provide value-added long term investment performance. We believe that such performance can be achieved by balancing secular fundamentals with cyclical patterns. Other considerations include tactical sector adjustments, yield curve analysis, and duration adjustments. Page 5 of 11

Fixed Income Process Overview Secular Fundamentals Cyclical Patterns Strategic/Tactical Guidelines Portfolio Construction Page 6 of 11

Fixed Income Process Review Secular Fundamentals Long-Term Forces Monetary and Fiscal Policy Inflation Expectations Risk Premiums Historical Relative Spreads Page 7 of 11

Fixed Income Process Identify Cyclical Patterns Market Sentiment/Consensus View Momentum/Rate of Change Adherence to Trend Discipline Sector Rotation Structure Preference Page 8 of 11

Fixed Income Process Establish Strategic/Tactical Guidelines Duration Versus Benchmark Yield Curve Position Sector Allocation Credit/Structure Spread Opportunities Page 9 of 11

Fixed Income Summary Construct the Portfolio Position portfolio at an optimal point on the yield curve based on: Yield curve shape Yield curve slope Price volatility tolerance Properly diversify in market sectors and securities in terms of: Security structure Credit quality Supply Perception Page 10 of 11

Fixed Income Summary Execute trades by: Negotiating knowledgeably Utilizing diverse brokers and dealers Leveraging bargaining power Page 11 of 11