SBL Accelerated Return Bear Notes

NEW YORK, Jan. 3 /PRNewswire/ -- Standard & Poor's will make the following changes to the S&P 500, S&P MidCap 400, and S&P SmallCap 600 indices: -- S&P REIT Composite constituent AvalonBay Communities Inc. (NYSE:AVB) will replace Symbol Technologies, Inc. (NYSE:SBL) in the S&P 500 after the close of trading on a date to be announced. Symbol Technologies is being acquired by S&P 500 constituent Motorola Inc. (NYSE:MOT) in a deal that is still pending final approvals. -- S&P SmallCap 600 constituent Global Payments Inc. (NYSE:GPN) will replace Banta Corp. (NYSE:BN) in the S&P MidCap 400, and Gibraltar Industries Inc. (NASDAQ:ROCK) will replace Global Payments in the S&P SmallCap 600, after the close of trading on Tuesday, January 9. Banta is being acquired by S&P 500 constituent RR Donnelley & Sons Co. (NYSE:RRD) in a deal expected to close on or about that date, pending final approvals. Standard & Poor's will monitor these transactions, and post any relevant updates on its website: http://www.standardandpoors.com/. AvalonBay is a real estate investment trust that specializes in upscale apartment communities. Headquartered in Alexandria, VA, the company will be added to the S&P 500 GICS (Global Industry Classification Standard) Residential REITs Sub-Industry index. Global Payments provides payment processing and consumer money transfer services worldwide. Headquartered in Atlanta, GA, the company will be added to the S&P MidCap400 GICS Data Processing & Outsourced Services Sub-Industry index. Gibraltar engages in the manufacture, processing, and distribution of engineered materials for the building, vehicular, and industrial markets. Headquartered in Buffalo, NY, the company will be added to the S&P SmallCap 600 GICS Steel Sub-Industry index. Following is a summary of the changes: S&P 500 INDEX - TBA COMPANY GICS ECONOMIC SECTOR GICS SUB-INDUSTRY ADDED AvalonBay Financials Residential REITs DELETED Symbol Information Technology Electronic Equipment Technologies Manufacturers S&P MIDCAP 400 INDEX - January 9, 2007 COMPANY GICS ECONOMIC SECTOR GICS SUB-INDUSTRY ADDED Global Payments Information Technology Data Processing & Outsourced Services DELETED Banta Industrials Commercial Printing S&P SMALLCAP 600 INDEX - January 9, 2007 COMPANY GICS ECONOMIC SECTOR GICS SUB-INDUSTRY ADDED Gibraltar Materials Steel Industries DELETED Global Payments Information Technology Data Processing & Outsourced Services Additions to and deletions from an S&P equity index do not in any way reflect an opinion on the investment merits of the companies concerned. About Standard & Poor's Standard & Poor's, a division of The McGraw-Hill Companies (NYSE:MHP), is the world's foremost provider of financial market intelligence, including independent credit ratings, indices, risk evaluation, investment research and data. With approximately 7,500 employees, including wholly owned affiliates, located in 21 countries, Standard & Poor's is an essential part of the world's financial infrastructure and has played a leading role for more than 140 years in providing investors with the independent benchmarks they need to feel more confident about their investment and financial decisions. For more information, visit http://www.standardandpoors.com/. About The McGraw-Hill Companies: Founded in 1888, The McGraw-Hill Companies is a leading global information services provider meeting worldwide needs in the financial services, education and business information markets through leading brands such as Standard & Poor's, McGraw-Hill Education, BusinessWeek and J.D. Power and Associates. The Corporation has more than 240 offices in 36 countries. Sales in 2005 were $6.0 billion. Additional information is available at http://www.mcgraw-hill.com/. DATASOURCE: Standard & Poor's CONTACT: David M. Blitzer, Ph.D. Managing Director & Chairman of the Index Committee +1-212-438-3907 Web site: http://www.standardandpoors.com/ http://www.mcgraw-hill.com/

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