QUANTUMONLINE.COM SECURITY DESCRIPTION:  American Corporate Accruals, Inc., American Corporate Accrual Receipts, Series 1 (ACARS), Callable Principal Receipts, issued in $1000 denominations, relating to General Motors Corp. 8.10% Debentures due 6/15/2024. The receipts are callable at the debenture issuer's option on or after 6/15/2008 at $1030.90 per receipt plus accrued and unpaid interest which declines to $1000 on 6/15/2016 (see schedule on page S-9 of the prospectus) and the debentures mature on 6/15/2024. Distributions of 8.10% ($81.00) per annnum are paid semiannually on 6/15 & 12/15 to holders of record on the last day of the month prior to the payment date. For further information on the ACARS Receipts, see the IPO Prospectus by clicking on the ‘Link to IPO Prospectus’ provided below.

Stock Exchange	Cpn Rate Ann Amt	LiqPref CallPrice	Call Date Matur Date	Moodys/S&P Dated	Distribution Dates	15% Tax Rate
AMEX Chart	8.10% $81.00	$1,000.00 $1,019.31	6/15/2011 6/15/2024	WR NF 10/03/2012	Suspended! 6/15 & 12/15 Click for MW ExDiv Date Click for Yahoo ExDiv Date	No

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Address and Phone Numbers

Address:   c/o Rickel & Assoc., 45 Esses Street, Millburn, NJ 07041
Main Phone Number	201-379-0300
Fax Number	Not Available