Extended Pension Protection Act
Provides Special Window of Opportunity

The IRA Charitable Rollover was extended under the Emergency Economic Stabilization Act of 2008 ("The Act"). The Act extends the tax-free treatment of qualified charitable distributions from an Individual Retirement Account ("IRA") for two additional tax years, 2008 and 2009.

Donors may be able to take advantage of significant tax benefits provided by the Act, by directing gifts from their IRA's to support Martha's Vineyard Hospital and Windemere. All donations support the vital mission of each of these organizations to assist us in offering high quality care and to improving the lives of our patients and residents.

Under the extended Act, how does making an IRA gift benefit you?

• Distributions to a qualified charity are withdrawn free of tax
• Charitable distributions count toward minimum distribution requirements
• You can take pride in providing essential support to either Martha's Vineyard Hospital or Windemere

How do I qualify?

• Donors must be at least 70-1/2 at the time of distribution
• Distributions must be made from an IRA or Roth IRA
• Outright gifts of up to $100,000 a year must be made directly from the IRA, by the IRA trustee, to a qualified non-profit such as Martha's Vineyard Hospital or Windemere
• The benefits under the Act will expire on December 31, 2009.

Please don't let this golden opportunity pass as you consider your charitable and financial planning for 2008 and 2009.

Martha's Vineyard Hospital advises all donors to seek their own legal and tax advice in connection with gift and planning matters. Speak with your IRA trustee or tax advisor to ensure this opportunity meets your personal financial and philanthropic goals.