POET Biorefining - Alexandria

• Minimum Ownership: 1 Unit
• Minimum Sale or Purchase: 1 Unit
• Incremental Sale or Purchase: 1 Unit
• The Seller will be required to pay Variable Investment Advisors, Inc. a fee of two percent (2%) of the gross sales price or a minimum of fee per transaction being one hundred seventy-five ($175.00) dollars to be paid out of the Sellers proceeds at the time of closing.

• The Buyer will be required to pay the POET plant a $200.00 transfer processing fee per transfer. For example, if a Buyer offers to buy 10 units and his offer is matched with 2 offers to sell 5 units each, then the Buyer would be required to pay 2 transfer processing fees of $200.00 (i.e. $400.00 in total).

• Match Effective Dates - Subject to the Company's Capital Units Transfer System, including all restrictions and conditions on transfer, matches will become effective:

• • January, February and March Matches effective no sooner than April 1^st
  • April, May and June Matches effective no sooner than July 1^st
  • July, August and September Matches effective no sooner than October 1^st
  • October, November and December Matches effective no sooner than January 1^st
• Matches cannot result in a transfer to new owner prior to 45 days after the offer to sale has been posted. Offers to sell posted during the last 45 days of any quarter which are matched during that same quarter are not effective until the first day of the quarter following the next quarter.
• Before a match becomes effective, the Seller must qualify for an exemption from registration under federal securities laws and the securities law of the state in which the Seller resides. Please consult your advisor or attorney.