This information does not constitute legal or tax advice with respect to any taxpayer. It was neither written nor intended for use by any such taxpayer for the purpose of avoiding penalties, and it cannot be so used. If it is used or referred to in promoting, marketing, or recommending any transaction or matter addressed herein, it should be understood as having been written to support such promotion, marketing, or recommendation, and any taxpayer receiving it should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

Group annuity contracts are issued by John Hancock Life Insurance Company (U.S.A.) ("John Hancock USA").

© 2007 John Hancock Life Insurance Company (U.S.A.). All rights reserved.