The 'AA+' rating assigned to Lehman Brothers 2004 tax-exempt custodial receipts is based on the rating of the underlying Pennsylvania Housing Finance Agency, single-family mortgage revenue bonds series 2002-73A. The custodian will issue a series of custodial receipts with respect to the bonds so deposited comprised of interest only custodial receipts and principal amortizing current coupon custodial receipts. Only the principal amortizing current coupon custodial receipts are being rated. Each custodial receipt evidences beneficial ownership of principal, premium, and/or interest payment in respect of the bond being deposited. The custodian is required to make scheduled payments with respect to the related tax-exempt bond to registered owners of principal amortizing current coupon custodial receipts. The principal amortizing current coupon custodial receipts
