Trustees

    * Global Pensions Trustees (NZ) Ltd
      www.globalpensionsgroup.com

    * Credence Trust (Singapore) Pty Limited
      www.credencetrust.com/profile.htm

    * Credence Trust Hong Kong Limited
      www.credencetrust.com/profile.htm

    * FirstRand Trustees Limited
      www.firstrandtrustees.com

Incorporation of Holding Companies

Assets held indirectly by the Trustee of an IS&P Fund will be held via a wholly owned subsidiary (eg. British Virgin Islands). The Global Pensions Group includes this service as part of its holistic offering.

Taxation Advisors

    * United Kingdom – Squire, Sanders & Dempsey Lawyers
      www.ssd.com

    * Australia – Baker & McKenzie Lawyers
      www.bakernet.com

    * Australia – BVH Accountants
      www.bvhaccountants.com

    * People's Republic of China – Baker & McKenzie Lawyers
      www.bakernet.com