Sarbanes-Oxley Act of 2002 Supplemental Memorandum No. 2:  The Insider Lending Provisions
                    
                    
                
                
             
         
        
            This memorandum addresses the insider lending provisions of section 402 of the Sarbanes-Oxley Act of 2002 and further supplements the Firm's first two memoranda regarding the Act, both of which are available on this Web site.