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<div>
<p class=MsoNormal><span style='color:#1F497D'>More info on cool roofs, white
roofs, other roofs, and the differences between all of these roofs. Thanks to Ken
Fitzsimmons for this great info.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
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<p class=MsoNormal><o:p> </o:p></p>
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<p class=MsoNormal><a
href="http://www.energystar.gov/index.cfm?c=tax_credits.tx_index">http://www.energystar.gov/index.cfm?c=tax_credits.tx_index</a><o:p></o:p></p>
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<p class=MsoNormal><o:p> </o:p></p>
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<p class=MsoNormal>Also see table at bottom for comparison of materials for
reflectance<o:p></o:p></p>
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<div>
<p class=MsoNormal><o:p> </o:p></p>
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<div>
<p class=MsoNormal><o:p> </o:p></p>
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<div>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=1000
style='width:750.0pt;z-index:auto'>
<tr>
<td width=500 valign=top style='width:375.0pt;padding:0in 0in 0in 0in'>
<h1 style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:15.0pt;
margin-left:0in'><span style='font-size:18.0pt;font-family:"Arial","sans-serif";
color:black;font-weight:normal'>Federal EnergyStar® Tax Credits<o:p></o:p></span></h1>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>The American Recovery and Reinvestment Act passed by Congress in
2009 entitles you to receive up to a $1500 tax credit if you install specific
energy-efficient products which carry an EnergyStar® rating. The guidelines
for residential roofing products require that products have a minimum solar
reflectivity (SR value) of .25.<o:p></o:p></span></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>EnergyStar® products can save money near-term and long-term by
reducing your utility bills, reducing your tax liability, and increasing your
home's energy efficiency.<o:p></o:p></span></p>
<h2 style='mso-margin-top-alt:15.0pt;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:10.5pt;font-family:"Arial","sans-serif";
color:forestgreen'>What is included in the Tax Credit?<o:p></o:p></span></h2>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>Tax Credit:</span></strong><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";color:black'> 30% of materials
cost up to $1500. Installation/labor costs do <u>not</u> qualify.<br>
<br>
<strong><span style='font-family:"Arial","sans-serif"'>Expires:</span></strong> At
the present time, the tax credit is available through December 31, 2010.<br>
<br>
<strong><span style='font-family:"Arial","sans-serif"'>Details:</span></strong> For
roofing & insulation, the residence must be an existing home and your
primary residence. For windows and doors, the tax credit is available for
both existing homes and new construction, and both pricipal residences and
second homes qualify. Visit the EnergyStar® website for complete details.<o:p></o:p></span></p>
<h2 style='mso-margin-top-alt:15.0pt;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:10.5pt;font-family:"Arial","sans-serif";
color:forestgreen'>What's the difference between a tax credit and a tax
deduction?<o:p></o:p></span></h2>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>A tax deduction reduces your taxable income. For example, if
your taxable income is $50,000 and you have a $1,500 tax deduction, your
taxable income would be reduced to $48,500.<o:p></o:p></span></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>A tax credit reduces your tax liability. For example, if you owe
$3,000 in taxes at the end of the year, and you have a $1,500 tax credit,
then you only owe $1,500 in taxes instead of the original $3,000. If you are
getting a refund at the end of the year, you can still most likely collect
the entire tax credit, as long as the amount of income taxes that you paid
throughout the year is more than the total amount of tax credit that you are
claiming.<o:p></o:p></span></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>If you haven't paid any taxes during the year, you can't claim
the tax credit for energy efficiency.<o:p></o:p></span></p>
<h2 style='mso-margin-top-alt:15.0pt;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:10.5pt;font-family:"Arial","sans-serif";
color:forestgreen'>What types of products quality?<o:p></o:p></span></h2>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;
margin-left:0in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>Roofing (asphalt and metal)<br>
Insulation<br>
Windows and Doors<br>
Heating, Ventilation, Air Conditioning (HVAC)<br>
Biomass Stoves<br>
Water Heaters (non-solar)<o:p></o:p></span></p>
</td>
</tr>
</table>
<p class=MsoNormal><o:p> </o:p></p>
</div>
<div>
<div>
<h2 style='mso-margin-top-alt:23.15pt;margin-right:0in;margin-bottom:6.0pt;
margin-left:0in;line-height:18.75pt'><span style='font-size:12.0pt;font-family:
"Arial","sans-serif";color:#1276F0'>Reflectance of Roof Materials<o:p></o:p></span></h2>
<table class=MsoNormalTable border=1 cellpadding=0 width="94%"
style='width:94.0%;background:white;border:solid gainsboro 1.0pt'>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><b><span style='font-size:
9.0pt;font-family:"Helvetica","sans-serif"'>Material</span></b><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'><o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><b><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>Solar
Reflectance<br>
(%)</span></b><span style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'><o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><b><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>Temperature of
Roof over Air Temperature (°F)</span></b><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Bright white coating (ceramic,
elastomeric) on smooth surface<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>80%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>15°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>White membrane<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>70%-80%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>15°-25°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>White metal<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>60%-70%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>25°-36°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Bright white coating (ceramic,
elastomeric) on rough surface<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>60%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>36°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Bright aluminum coating<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>55%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>51°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Premium white shingle<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>35%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>60°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Generic white shingle<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>25%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>70°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Light brown/gray shingle<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>20%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>75°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Dark red tile<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>18%-33%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>62°-77°<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Dark shingle<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>8%-19%<o:p></o:p></span></p>
</td>
<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>76°-87°<o:p></o:p></span></p>
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<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal style='line-height:14.25pt'><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif"'>Black shingle or materials<o:p></o:p></span></p>
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<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>5%<o:p></o:p></span></p>
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<td valign=top style='border:none;padding:3.0pt 3.0pt 3.0pt 3.0pt'>
<p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span
style='font-size:9.0pt;font-family:"Helvetica","sans-serif"'>90°<o:p></o:p></span></p>
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<p style='mso-margin-top-alt:.25in;margin-right:0in;margin-bottom:.25in;
margin-left:0in;line-height:14.25pt'><i><span style='font-size:9.0pt;
font-family:"Helvetica","sans-serif";color:#000066'>Source: Oak Ridge National
Laboratory, Lawrence Berkeley National Laboratory, and the Florida Solar Energy
Center</span></i><o:p></o:p></p>
<p style='mso-margin-top-alt:.25in;margin-right:0in;margin-bottom:.25in;
margin-left:0in;line-height:14.25pt'><span style='font-size:9.0pt;font-family:
"Helvetica","sans-serif";color:#000066'><o:p> </o:p></span></p>
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<p class=MsoNormal><o:p> </o:p></p>
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