AS A REMINDER, NOVEMBER 30, 2002 MARKS THE END OF THE 2002 TAX YEAR FOR BROKERAGE.  This memo covers the entire 1099 process, including:

�        Year End Reports

�        Tax Adjustment Period

�        Backup Withholding

�        Firm 1099 Statements

�        ATOM 1099 Processing Schedule

YEAR-END REPORTS

The CME will produce the following preliminary year-end ATOM reports on Monday, December 16, 2002, which will be available for pick-up after 1:00 p.m.  Firms should make any known adjustments for the 2002 tax year by Friday, December 13, 2002, so the adjustments are reflected on the December 16th preliminary reports.

Please view the attached notice for more details.

Thank you.