HIGH EFFICIENCY HVAC equipment, Boilers, and Water Heaters from our leading Manufacturers.

JUNE 2009 HIGH EFFICIENCY HVAC equipment, Boilers, and Water Heaters from our leading Manufacturers. HVAC BOILERS HVAC SOLAR HOT WATER MINI SPLITS TANKLESS WATER HEATERS GEO THERMAL SOLAR ROOF FANS A guide to sell more energy efficient equipment using the Federal American Recovery and Reinvestment Act credit and the NJ Clean Energy program rebates. What s Inside Page 1 Introduction Page 2 NJ Clean Energy Contractor Letter Page 3 continued Page 4 FAQ Federal Tax Credit Info Page 5 FAQ Federal Tax Credit Info Page 6 FAQ Federal Tax Credit Info Page 7 FAQ Federal Tax Credit Info Page 8 FAQ Federal Tax Credit Info COMPARISONS Page 9 Gas Fired Furnaces & Elec Page 10 Dual Fuel System Hybrid Page 11 23 Seer Air Conditioning Page 12 Boiler Page 13 Boiler Page 14 Solar Hot Water Heating Page 15 Geothermal Page 16 Tankless Heaters /Solar Roof Fans Page 17 Mini-Split Page 18 Estimating Annual Heating Cost Page 19 Website Resources LOCATIONS New Brunswick... (732) 247-4500 Flemington... (908) 782-3306 Somerville... (908) 725-1177 Trenton... (609) 882-8100 Freehold... (732) 462-1322 Piscataway... (732) 752-8200 HVAC Piscataway... (732) 968-5800

INTRODUCTION The American Recovery & Reinvestment Act of 2009 when used in conjunction with the N.J. Clean Energy Program is affording homeowners higher efficiency HVAC equipment, Boilers, Water Heaters and Solar & Geothermal products at prices near or below the cost of standard efficiency products. The pamphlet outlines our current product offerings that qualify for homeowner federal tax credits and or N.J. Clean Energy rebates. Both of these programs can be applied for by the Homeowner; it is not an either /or situation. Within this pamphlet we have put a representative trade price for the products we offer as of May 2009, and have compared the higher efficient product, less the incentive available, to the standard efficiency products in the similar Btu/ tonnage sizes. The pamphlet also includes a copy of an energy comparison program for Boilers, that will allow you to plug in the required information (BTu, kilowatt rates, therm rates, fuel) so you may illustrate an estimate to the homeowner of the energy savings, in dollars, they will experience by installing higher efficiency heating products. For a copy of the interactive program contact Allen Rice @ Aaron & Company at 732-752-8200. The pamphlet also includes copies of both the Federal and N.J. programs with the details of each program. We hope the tools we provide you in this pamphlet can assist you in capturing more business by stimulating the sales of higher efficiency products, and newer product offerings like Geothermal, Solar Hot Water, & Solar attic ventilation. If you have any questions regarding the information provided within this pamphlet, or any other technical product issues please contact Allen Rice. 1

New Jersey s Clean Energy Program TM COOLAdvantage and WARMAdvantage HVAC Programs for 2009 February 1, 2009 Dear Participating Contractor: On behalf of the New Jersey Board of Public Utilities we would like to thank you for your participation in the Residential HVAC Incentive Programs. This notice is intended to make you aware of important changes to the program for 2009. We hope that these new program features will help you provide your customers with the most energy efficient solutions. You will receive 2009 rebate applications in March. The new guidelines, outlined below, will go in effect for purchases made on or after April 1, 2009. Purchases prior to April 1 st will be processed according to 2008 program guidelines and incentives. Please note the following 2009 program changes COOLAdvantage Program: Central A/C and Air to Air Heat Pumps must now have a compressor and coil combination that meets or exceeds SEER 14.5 and EER 12.0 and (in the case of heat pumps) HSPF 8.5. Geothermal Heat Pump systems must be ENERGY STAR qualified** to be eligible for incentives. WARMAdvantage Program: Gas Furnaces must now be 92% AFUE or greater and ENERGY STAR qualified** Boilers must be 85% AFUE or greater, ENERGY STAR qualified** Builders of new homes are not eligible for either participation or incentives in the COOLAdvantage or WARMAdvantage programs and are encouraged to participate in the New Jersey ENERGY STAR Homes program. Please see the minimum efficiency levels and incentives found on the back page of this letter. **ENERGY STAR qualified product lists may be found at http://www.energystar.gov. Please direct any inquiries or correspondence to: New Jersey s Clean Energy Program TM WARMAdvantage/COOLAdvantage c/o Honeywell 145 Route 46 West Wayne, NJ 07470 (866) NJSMART (657-6278), select option 1 We look forward to working with you to support your business and help promote the sale and proper installation of high efficiency HVAC equipment. New Jersey s Clean Energy Program has many initiatives to help New Jersey residents save money, energy and the environment. Please feel free to contact us at the above address or telephone number for all your energy efficiency and renewable energy program needs. 2

COOLAdvantage for high efficiency Central Air Conditioning Systems and Heat Pump Systems Equipment Type Central Air Conditioning or Air to Air Heat Pump Central Air Conditioning or Air to Air Heat Pump Geothermal Heat Pump Ductless Mini- Split Air Conditioning System or Heat Pump Minimum Efficiency Level for units purchased on or after April 1, 2009 Compressor and coil combination that yield >= SEER 14.5 and EER 12 and (in the case of heat pumps) HSPF 8.5 Compressor and coil combination that yield >= SEER 15 and EER 12.5 and (in the case of heat pumps) HSPF 8.5 GSHP systems must be ENERGY STAR qualified to be eligible for incentives. SEER 14, EER 11 and (in the case of heat pumps) HSPF 8.5 Sizing and Selection ACCA Manual J and Manual S outputs are required showing that the installed system is sized within 15% variance of requirement and correctly selected for the dwelling ACCA Manual J and Manual S outputs are required showing that the installed system is sized within 15% variance of requirement and correctly selected for the dwelling ACCA Manual J and Manual S outputs are required showing that the installed system is sized within 15% variance of requirement and correctly selected for the dwelling Customer Portion of Incentive Contractor Portion of Incentive (for proper sizing) $100 $100 $150 $100 $150 $100 Not required $100 N/A *SEER (Seasonal Energy Efficiency Ratio) ** EER (Energy Efficiency Ratio) ***HSPF (Heating Seasonal Performance Factor) ENERGY STAR qualified product lists may be found at http://www.energystar.gov WARMAdvantage for high efficiency natural gas Heating Systems and Domestic Water Heating Equipment Type Minimum Efficiency Level for units Incentive purchased on or after April 1, 2009 Gas Furnace AFUE* 92% or greater, ENERGY STAR $300 Gas Furnace with ECM* AFUE 92% or greater, ENERGY STAR $400 Gas Boiler AFUE 85% or greater, ENERGY STAR $300 Domestic Hot Water Heater EF*.62 or greater $25 Domestic Hot Water Heater EF.82 or greater $300 *AFUE (Annual Fuel Utilization Efficiency), ECM (Electronically Commutated Motor), EF (Energy Factor) ENERGY STAR qualified product lists may be found at http://www.energystar.gov COOLAdvantage customers must be current residential electric customers of Atlantic City Electric, Jersey Central Power and Light, Public Service Electric and Gas, or Rockland Electric. WARMAdvantage customers must be current residential gas customers of Elizabethtown Gas, New Jersey Natural Gas, Public Service Electric and Gas, or South Jersey Gas. Builders of new homes are not eligible for participation in the WARMAdvantage or COOLAdvantage programs, but are encouraged to participate in the New Jersey ENERGY STAR Homes program. (Incentives for residential new construction are restricted to homes in Smart Growth areas; see http://sgi.state.nj.us/hmfa/viewer.htm ). All installations must be completed in accordance with all laws, codes, and other requirements applicable under federal, state and local authority. Applications must be postmarked within one year of the purchase date. Further requirements may be found on the applications instructions page which will be sent to you in March. Sincerely, New Jersey s Clean Energy Program 3

Frequently Asked Questions: UPDATED May 26, 2009 Quick link to this page: energystar.gov/taxcredits Federal Tax Credits for Energy Efficiency includes: Tax Credits for Consumers Windows and Doors Insulation Roofs (Metal and Asphalt) HVAC Water Heaters (non-solar) Biomass Stoves Federal Tax Credits for Energy Efficiency LINK: http://www.energystar.gov/index.cfm?c=products.pr_tax_credits Tax credits are available at 30% of the cost, up to $1,500, in 2009 & 2010 (for existing homes only) for: Geothermal Heat Pumps Solar Panels Solar Water Heaters Small Wind Energy Systems Fuel Cells Tax credits are available at 30% of the cost, with no upper limit through 2016 (for existing homes & new construction) for: Cars Tax Credits for Home Builders Tax Deductions for Commercial Buildings Tax Credit Law Language IRS Guidance For More Information **Please note, not all ENERGY STAR qualified homes and products qualify for a tax credit. These tax credits are available for a number of products at the highest efficiency levels, which typically cost much more than standard products. If, for whatever reason, you decide not to purchase a product covered by the tax credit, you may still consider purchasing an ENERGY STAR product. ENERGY STAR distinguishes energy efficient products which, although they may cost more to purchase than standard models, will pay you back in lower energy bills within a reasonable amount of time, without a tax credit. 4

Tax Credits for Consumers: Home Improvements Tax credits are now available for home improvements: must be "placed in service" from January 1, 2009 through December 31, 2010 must be for taxpayer's principal residence, EXCEPT for geothermal heat pumps, solar water heaters, solar panels, and small wind energy systems (where second homes and rentals qualify) $1,500 is the maximum total amount that can be claimed for all products placed in service in 2009 & 2010 for most home improvements, EXCEPT for geothermal heat pumps, solar water heaters, solar panels, fuel cells, and small wind energy systems which are not subject to this cap, and are in effect through 2016 must have a Manufacturer Certification Statement3 to qualify for record keeping, save your receipts and the Manufacturer Certification Statement3 improvements made in 2009 will be claimed on your 2009 taxes (filed by April 15, 2010) use IRS Tax Form 5695 (2009 version) it will be available late 2009 or early 2010 If you are building a new home, you can qualify for the tax credit for geothermal heat pumps, photovoltaics, solar water heaters, small wind energy systems and fuel cells, but not the tax credits for windows, doors, insulation, roofs, HVAC, or non-solar water heaters. More. SUMMARY OF TAX CREDITS FOR HOMEOWNERS Product Category Product Type Tax Credit Specification Tax Credit Notes HVAC Central A/C Split Systems: 30% of cost, up to $1,500 2 For a list of qualified products, read this FAQ. 5 EER >=13 SEER >= 16 Package systems: EER >= 12 SEER >= 14 Air Source Heat Pumps Split Systems: 30% of cost, up to $1,500 2 HSPF >= 8.5 EER >= 12.5 SEER >= 15 Note not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria.

HVAC (continued ) Product Category Tax Credit Product Type Specification Package systems: HSPF >= 8 EER >= 12 SEER >= 14 Natural Gas or Propane Furnace AFUE >= 95 Tax Credit 30% of cost, up to $1,500 2 Notes For a partial list of Oil Furnace AFUE >= 90 30% of cost, up to $1,500 2 Gas, Propane, or Oil Hot Water Boiler AFUE >= 90 2 30% of cost, up to $1,500 Not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR Advanced Main Air Circulating Fan No more than 2% of furnace total energy use. Read this FAQ if the fan qualifies, but the furnace does not. 30% of cost, up to $1,500 2 criteria for furnaces, Water Heaters Gas, Oil, Propane Water Heater Energy Factor >= 0.82 30% of cost, up to $1,500 2 All ENERGY STAR gas tankless water heaters will qualify. or a thermal efficiency of at least 90%. There are currently no ENERGY STAR qualified gas storage tank or gas condensing water heaters that qualify. Energy Factor >= 0.82 View ENERGY STAR criteria for water heaters. 6 or a thermal efficiency of at least 90%. For a partial list of qualifying products go to: Air- Conditioning, Heating, Refrigeration Institute (AHRI)

Product Category Product Type Tax Credit Specification Tax Credit Notes Electric Heat Pump Water Heater Same criteria as ENERGY STAR: Energy Factor >= 2.0 30% of cost, up to $1,500 2 All ENERGY STAR electric heat pump water heaters qualify for the tax credit. Biomass Stove Biomass Stove Stove which burns 30% of cost, up to $1,500 2 biomass fuel 5 to heat a home or heat water. Thermal efficiency rating of at least 75% as measured using a lower heating value. Geo-Thermal Heat Pump Geo-Thermal Heat Pump Same criteria as ENERGY STAR: 30% of the cost All ENERGY STAR geo-thermal heat pumps qualify for the tax credit. Closed Loop: Use IRS Form 5695 EER >= 14.1 COP >= 3.3 Must be placed into service before December 31, 2016. Open Loop: EER >= 16.2 COP >= 3.6 Direct Expansion: EER >= 15 COP >= 3.5 7

Product Category Product Type Tax Credit Specification Tax Credit Notes Solar Energy Systems Solar Water Heating At least half of the energy generated by the qualifying property must come from the sun. Homeowners may only claim spending on the solar water heating system property, not the entire water heating system of the household. 30% of cost All ENERGY STAR solar water heaters qualify for the tax credit. The credit is not available for expenses for swimming pools or hot tubs. Use IRS Form 5695 The water must be used in the dwelling. The system must be certified by the Solar Rating and Certification Corporation (SRCC). Must be placed in service before December 31, 2016 1 Either the 2001 Supplement of the 2000 International Energy Conservation Code or the 2004 Supplement of the 2003 International Energy Conservation Code. 2 Subject to a $1,500 maximum per homeowner for all improvements combined. 3 A Manufacturer s Certification is a signed statement from the manufacturer certifying that the product or component qualifies for the tax credit. The IRS encourages manufacturers to provide these Certifications on their website to facilitate identification of qualified products. Taxpayers must keep a copy of the certification statement for their records, but do not have to submit a copy with their tax return. 4Additional information on exterior window features may be viewed at Anatomy of an Energy Efficient Window. 5 Biomass Fuel means any plant-derived fuel available on a renewable or recurring basis, including agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers. 8 The IRS defines placed in service as when the property is ready and available for use.

9 3 T O N 4 T O N 5 T O N 2655737 2655671 2683889 GIBSON 904634K KG7SA 090C-24B 80% AFUE SINGLE STAGE FIXED SPEED UPFLOW/HORIZONTAL NORDYNE 920054 C6BA-X36C-B COIL CASED TXV R-410A 3 TON GIBSON 920603J/ 919587J JS4BD-036KA 13 SEER R410 CONDENSER 2671460 2655678 2683889 * GIBSON 904728K KG7TC-080D-35C 2 STAGE 95% FIXED SPEED UPFLOW HI EFFICIENCY MOTOR GIBSON 920186 C6BA-X36C-C COIL CASED TXV R-410A 3 TON GIBSON 920603J/ 919587J JS4BD-036KA 13 SEER R410 CONDENSER 2671497 * FRIGIDAIRE 904736F FG7TC-080D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW 2703402 * 920885 C6BA-X37C-C 3 TON COIL 154744 * FRIGIDAIRE 919647F / 918353F FS4BF-036KA 16 SEER 3 TON CONDENSER R410A $ 1,714.67 2,128.04 3,638.42 CREDIT N/A N/A NET SYSTEM 1,714.67 2655740 2655674 2683892 CREDIT (1,500.00) (400.00) CREDIT (1,500.00) (550.00) $ 228.04 1,588.42 GIBSON 904637K KG7SA 108C-35C 80% AFUE SINGLE STAGE FIXED SPEED UPFLOW/HORIZONTAL NORDYNE 920081 C6BA-X48C-C COIL CASED TXV R-410A 4 TON GIBSON 919589J JS4BD-048KA 13 SEER R410 CONDENSER 2671461 2655674 2683892 * GIBSON 904729K KG7TC-100D-35C 2 STAGE 95% FIXED SPEED UPFLOW HI EFFICIENCY MOTOR NORDYNE 920081 C6BA-X48C-C COIL CASED TXV R-410A 4 TON GIBSON 919589J JS4BD-048KA 13 SEER R410 CONDENSER 2671112 2655674 154745 * FRIGIDAIRE 904737F FG7TC-100D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW * NORDYNE 920081 C6BA-X48C-C COIL CASED TXV R-410A 4 TON *FRIGIDAIRE 919648F / 918354F FS4BF-048KA 16 SEER 4 TON CONDENSER R410A $ 2,162.85 2,534.00 4,148.20 CREDIT N/A CREDIT (1500.00) N/A NET SYSTEM 2,162.85 2655741 2655677 2683893 STANDARD HEATING 80% & A/C SYSTEMS 13 SEER (NO S APPLY) (400.00) CREDIT (1,500.00) (550.00) $ NET SYSTEM $ 634.00 NET SYSTEM $ 2,098.20 GIBSON 904638K KG7SA 126C-45D 80% AFUE SINGLE STAGE FIXED SPEED UPFLOW/HORIZONTAL FRIGIDAIRE 920108 C6BA-X60C-D COIL CASED TXV R-410A 5 TON GIBSON 919590J JS4BD-060KA 13 SEER R410 CONDENSER GAS FIRED FURNACES & ELECTRIC A/C COMPARISON 2671462 2655677 HIGH EFFICIENCY HEATING 95% & STANDARD A/C 13 SEER * GIBSON 904730K KG7TC-120D-45D 2 STAGE 95% FIXED SPEED UPFLOW HI EFFICIENCY MOTOR FRIGIDAIRE 920108 C6BA-X60C-D COIL CASED TXV R-410A 5 TON 2683893 GIBSON 919590J JS4BD-060KA 13 SEER R410 CONDENSER 2671498 2655677 154746 HIGH EFFICIENCY HEATING 95% & HIGH EFFICIENCY AC 16 SEER * FRIGIDAIRE 904738F FG7TC-120D-VD 2 STAGE 95% VARIABLE SPEED UPFLOW * FRIGIDAIRE 920108 C6BA-X60C-D COIL CASED TXV R-410A 5 TON * FRIGIDAIRE 919649F/ 918355F FS4BF-060KA 16 SEER 5 TON CONDENSER R410A (quailifies for NJ Clean Energy only) $ 2,392.57 2,842.81 4,569.42 CREDIT N/A CREDIT (1500.00) N/A NET SYSTEM 2,392.57 (400.00) CREDIT (1,500.00) (550.00) $ 942.81 2,519.42 * Indicates Equipment that qual es for incentive. Chart assumes installed cost of qual ed equipment is over $5,000.00. CONTRACTOR gets $100 NJ Clean Energy rebate for high e ciency AC.

10 3 T O N 4 T O N 5 T O N 2655737 2655630 2159049 GIBSON 904634K KG7SA 090C-24B 80% AFUE SINGLE STAGE FIXED SPEED UPFLOW /HORIZONTAL 920051 C6BA-T36C-B COIL CASED TXV R-22 3 TON GIBSON 918856J JT5BD-036K 3 TON 13 SEER HP CONDENSING UNIT W/FMJ 2671477 2655671 2677931 FRIGIDAIRE 904710F FG7TA-080C-VB 2 STAGE 80% VARIABLE SPEED * NORDYNE 920054 C6BA-X36C-B COIL CASED TXV R-410A 3 TON * FRIGIDAIRE 919663F FT4BE-036K 3TON HEAT PUMP 410A 2671497 2655678 2677931 2 STAGE VARIABLE SPEED 95% FURNACE with 16 SEER HEAT PUMP * FRIGIDAIRE 904736F FG7TC-080D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW * GIBSON 920186 C6BA-X36C-C COIL CASED TXV R-410A 3 TON * FRIGIDAIRE 919663F FT4BE-036K 3TON HEAT PUMP 410A 2,072.51 3,263.06 3,697.94 CREDIT N/A N/A CREDIT (1,500.00) (150.00) CREDIT (1,500.00) (550.00) NET SYSTEM $ 2,072.51 NET SYSTEM $ 1,613.06 NET SYSTEM $ 1,647.94 2655740 GIBSON 904637K KG7SA 108C-35C 80% AFUE SINGLE STAGE FIXED SPEED UPFLOW /HORIZONTAL 2671478 920078 C6BA-T48C-C COIL CASED 2655633 TXV R-22 4 TON 2655674 GIBSON 918858J JT5BD-048K 4 TON 13 SEER 2159051 HP CONDENSING UNIT W/FMJ 1831452 FRIGIDAIRE 904711F FG7TA-100C-VC 2 STAGE 80% VARIABLE SPEED * NORDYNE 920081 C6BA-X48C-C COIL CASED TXV R-410A 4 TON * FRIGIDAIRE 918357F FT4BF-048K 4 TON 16 SEER HEAT PUMP CONDENSING UNIT R410A 2671112 2655674 1831452 * FRIGIDAIRE 904737F FG7TC-100D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW * NORDYNE 920081 C6BA-X48C-C COIL CASED TXV R-410A 4 TON * FRIGIDAIRE 918357F FT4BF-048K 4 TON 16 SEER HEAT PUMP CONDENSING UNIT R410A 2,466.96 4,160.13 4,723.04 CREDIT N/A CREDIT (1,500.00) N/A NET SYSTEM 2,466.96 2655741 2655636 2159052 STANDARD HEATING 80% with 13 SEER HEAT PUMP (NO S APPLY) (150.00) CREDIT (1,500.00) (550.00) $ NET SYSTEM $ 2,510.13 NET SYSTEM $ 2,673.04 GIBSON 904638K KG7SA 126C-45D 80% AFUE SINGLE STAGE FIXED SPEED UPFLOW/ HORIZONTAL 920105 C6BA-T60C-D COIL CASED TXV R-22 5 TON GIBSON 918859J JT5BD-060K 5 TON 13 SEER CONDENSING UNIT W/FMJ DUAL FUEL SYSTEMS - HYBRID COMPARISON HP 2671479 2655676 2699522 2 STAGE 80% FURNACE with 16 SEER HEAT PUMP FRIGIDAIRE 904712F FG7TA-120C- VC 2 STAGE 80% VARIABLE SPEED * FRIGIDAIRE 920099 C6BA-X60C-C COIL CASED TXV R-410A 5 TON * FRIGIDAIRE 919670F FT4BF-060KA 5 TON 16SEER HEAT PUMP 1PH 2671498 2655677 2699522 * FRIGIDAIRE 904738F FG7TC-120D-VD 2 STAGE 95% VARIABLE SPEED UPFLOW * FRIGIDAIRE 920108 C6BA-X60C-D COIL CASED TXV R-410A 5 TON * FRIGIDAIRE 919670F FT4BF-060KA 5 TON 16SEER HEAT PUMP 1PH 2,673.00 4,383.07 4,987.82 CREDIT N/A CREDIT (1,500.00) N/A (150.00) CREDIT (1,500.00) (550.00) 2,673.00 2,733.07 2,937.82 * Indicates Equipment that qualifies for incentive. Chart assumes installed cost of qualified equipment is over $5,000.00 CONTRACTOR gets $100 NJ Clean Energy rebate for high efficiency AC..

23 SEER 2528048 920340C / 919348 CONTROLLER/THERMOSTAT 23 SEER 2299930 FRIGIDAIRE 919281F FS4BI-024K 2 TON 23 SEER CONDENSER 2705301 NORDYNE 920162 C6BH-E36C-B MULTI-POISE R-410A 2671496 FRIGIDAIRE 904735F FG7TC-060D-VB 2 STAGE 95% VARIABLE SPEED UPFLOW $ 5,032.14 CREDIT $ (1,500.00) $ (550.00) 2,982.14 2528048 920340C / 919348 CONTROLLER/THERMOSTAT 23 SEER 2299931 FRIGIDAIRE 919282F FS4BI-036K 3 TON 23 SEER CONDENSER 2705303 NORDYNE 920163 C6BH-E36C-C MULTI-POISE R-410A 2671497 FRIGIDAIRE 904736F FG7TC-080D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW $ 5,465.62 CREDIT $ (1,500.00) $ (550.00) 3,415.62 2528048 920340C / 919348 CONTROLLER/THERMOSTAT 23 SEER 2299932 FRIGIDAIRE 919283F FS4BI-048K 4 TON 23 SEER CONDENSER 2671112 FRIGIDAIRE 904737F FG7TC-100D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW 2705304 NORDYNE 920164 C6BH-E48C-C MULTI-POISE R-410A $ 5,880.30 CREDIT $ (1,500.00) $ (550.00) 3,830.30 HEAT PUMPS 2528048 920340C / 919348 CONTROLLER/THERMOSTAT 23 SEER 2702233 FRIGIDAIRE 920269F FT4BI-024K 23 SEER 2 TON HEAT PUMP 2705301 NORDYNE 920162 C6BH-E36C-B MULTI-POISE R-410A 2671496 FRIGIDAIRE 904735F FG7TC-060D-VB 2 STAGE 95% VARIABLE SPEED UPFLOW $ 5,749.58 CREDIT $ (1,500.00) $ (550.00) 3,699.58 2528048 920340C / 919348 CONTROLLER/THERMOSTAT 23 SEER 2702234 FRIGIDAIRE 920270F FT4BI-036K 23 SEER 3 TON HEAT PUMP 2705303 NORDYNE 920163 C6BH-E36C-C MULTI-POISE R-410A 2671497 FRIGIDAIRE 904736F FG7TC-080D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW $ 6,291.28 CREDIT $ (1500.00) $ (550.00) 4,241.28 2528048 920340C / 919348 CONTROLLER/THERMOSTAT 23 SEER 2702235 FRIGIDAIRE 920271F FT4BI-048K 23 SEER 4 TON HEAT PUMP 2705304 NORDYNE 920164 C6BH-E48C-C MULTI-POISE R-410A 2671112 FRIGIDAIRE 904737F FG7TC-100D-VC 2 STAGE 95% VARIABLE SPEED UPFLOW $ 6,749.79 CREDIT $ (1,500.00) $ (550.00) 4,699.79 * Contractor must be trained and certi ed by Aaron & Company to purchase & install 23 Seer. * Contractor gets $100 NJ Clean Energy Rebate for 23 Seer. 11

Product # Description 2669794 32432 2668191 32440 2669800 32454 2669801 40822 2513871 32454 2513872 40824 2641733 32432 B O I L E R S BURNHAM Federal Tax Credit 30% Of Total Installed Cost CREDIT MAX $1500.00 Expires 12/31/2010 NJ Clean Energy Utility Rebate 2009 Program Gas Boiler AFUE 85% + Equipment Cost to Homeowner Less Rebates ALP080N-L02 ALPINE NATURAL GAS 80MBH 95% AFUE CONDENSING WATER BOILER LESS CIRCULATOR $2,559.68 1500.00 300.00 $759.68 203NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 62 $1,200.20 $1,200.20 ALP105N-L02 ALPINE NATURAL GAS 105 MBH 95% AFUE CONDENSING WATER BOILER LESS CIRCULATOR $2,825.68 1500.00 300.00 $1,025.68 204NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 96 $1,300.16 $1,300.16 ALP150N-L02 ALPINE NATURAL GAS 150 MBH 95% AFUE CONDENSING WATER BOILER LESS CIRCULATOR $3,292.32 1500.00 300.00 $1,492.32 206NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 164 $1,711.56 $1,711.56 ALP210N-L02 ALPINE NATURAL GAS 210 MBH INPUT 95% AFUE CONDENSING WATER BOILER LESS CIRCULATOR $3,695.12 1500.00 300.00 $1,895.12 208NC-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 232 $2,165.80 $2,165.80 CHG150N-S CONDENSING BOILER NATURAL GAS SEA LEVEL TO 5200FT $3,532.48 1500.00 300.00 $1,732.48 206NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 164 $1,711.56 $1,711.56 CHG225N-S CONDENSING BOILER NATURAL GAS SEA LEVEL TO 5200 FT $4,050.80 1500.00 300.00 $2,250.80 209NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 266 $2,452.76 $2,452.76 FCM070N-S FREEDOM NATURAL GAS 95% AFUE CONDENSING WATER BOILER 30-70 MBH $2,790.72 1500.00 300.00 $990.72 203NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 62 $1,200.20 $1,200.20 12

BOILERS Product # Description 2642423 32440 2623122 32447 Federal Tax Credit 30% Of Total Installed Cost CREDIT MAX $1500.00 Expires 12/31/2010 NJ Clean Energy U lity Rebate 2009 Program Gas Boiler AFUE 85% + Equipment Cost to Homeowner Less Rebates FCM090N-S FREEDOM NATURAL GAS 95% AFUE CONDENSING BOILER 30-90 MBH $2,960.96 1500.00 300.00 $1,160.96 204NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 96 $1,300.16 $1,300.16 FCM120N-S FREEDOM NATURAL GAS 95% AFUE CONDENSING BOILER 40-120 MBH $3,028.60 1500.00 300.00 $1,228.60 205NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 130 $1,476.28 $1,476.28 Product # Description 2478160 2500107 32447 BURNHAM (continued ) LAARS Federal Tax Credit 30% Of Total Installed Cost CREDIT MAX $1500.00 Expires 12/31/2010 NJ Clean Energy U lity Rebate 2009 Program 85% Efficiency or Higher Equipment Cost to Homeowner Less Rebates LM-HT330 MASCOT COMBINATION CONDENSING GAS BOILER INPUT MBTUH 126 $3,258.00 1500.00 300.00 $1,458.00 LM-HT-1.330 MASCOT CONDENSING GAS BOILER HEATING INPUT MBTUH 126 $2,958.60 1500.00 300.00 $1,158.60 205NCL-TEI2 GAS/STANDING PILOT/TACO CIRC/INTERMITTENT WATER BOILER INPUT MBH 130 $1,476.28 $1,476.28 * Federal Credit is calculated based on the l on cost up to $1500.00. Chart assumes total in on cost is above $5000.00 13

S O L A R H O T W A T E R H E A T I N G Product # Description Federal Tax Credit 30% Of Total Installed COST Expires 12/31/2016 Equipment Cost to Homeowner Less Rebates 2693497 CALEFFI NAS30020 1 TO 2 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM COMPLETE $5,007.20 1502.16 $3,505.04 2693498 CALEFFI NAS30040 2 TO 4 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM COMPLETE 2693499 $6,738.40 2021.52 $4,716.88 CALEFFI NAS30042 2 TO 4 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM W/2 TEMP WELLS COMPLETE $6,938.40 2081.52 $4,856.88 2693500 CALEFFI NAS30060 4 TO 6 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM COMPLETE 2693501 2693502 2693503 2693504 2693505 2693506 $8,297.60 2489.28 $5,808.32 CALEFFI NAS30062 4 TO 6 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM W/2 TEMP WELLS COMPLETE $8,497.60 2549.28 $5,948.32 CALEFFI NAS30020PLUS 1 TO 2 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM COMPLETE W/ isolar CALEFFI NAS30040PLUS 2 TO 4 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM COMPLETE W/ isolar CALEFFI NAS30042PLUS 2 TO 4 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM W/2 TEMP WELLS COMPLETE W/ isolar CALEFFI NAS30060PLUS 4 TO 6 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM COMPLETE W/ isolar CALEFFI NAS30062PLUS 4 TO 6 PEOPLE PACKAGED SOLAR WATER HEATING SYSTEM W/2 TEMP WELLS COMPLETE W/ isolar $5,167.20 1550.16 $3,617.04 $6,898.40 2069.52 $4,828.88 $7,098.40 2129.52 $4,968.88 $8,457.60 2537.28 $5,920.32 $8,657.60 2597.28 $6,060.32 * Homeowner can claim 30% of entire installed cost -- no limit. * Above illustrates 30% off the equipment cost. Actual Homeowner savings would be much higher including the installation costs. * Solar Water Heater systems are exempt from NJ State Sales Tax. 14

Product # Description 2702345 2702356 2702360 2702361 2702364 2702365 2702366 2702368 2702369 2702371 G e ot he rm a l Federal Tax Credit 30% Of Total Installed COST Expires 12/31/2016 NJ Clean Energy Homeowner Rebate $150 2009 Program Equipment Cost to Homeowner Less Rebates AP025-1VTC-FLT AQUARIUS II VERTICAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR002-1XXX HOT WATER KIT $4,487.89 $1,500.00 150.00 $2,837.89 AP035-1VTC-FLT AQUARIUS II VERTICAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR002-1XXX HOT WATER KIT $4,675.04 $1,500.00 150.00 $3,025.04 AP049-1VTC-FLT AQUARIUS II VERTICAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR003-1XXX HT WATER KIT $5,460.20 $1,638.06 150.00 $3,672.14 AP061-1VTC-FLT AQUARIUS II VERTICAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR003-1XXX HOT WATER KIT $6,205.79 $1,861.74 150.00 $4,194.06 AP071-1VTC-FLT AQUARIUS II VERTICAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR003-1XXX $6,760.30 $2,028.09 150.00 $4,582.21 AP025-1HZC-FRS AQUARIUS II HORIZONTAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR002-1XXX HOT WATER KIT $4,597.73 $1,500.00 150.00 $2,947.73 AP035-1HZC-FRS AQUARIUS II HORIZONTAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR002-1XXX HOT WATER KIT $4,789.13 $1,500.00 150.00 $3,139.13 AP049-1HZC-FRS AQUARIUS II HORIZONTAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR003-1XXX HOT WATER KIT $5,601.00 $1,680.30 150.00 $3,770.70 AP061-1HZC-FRS AQUARIUS II HORIZONTAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR003-1XXX HOT WATER KIT $6,362.13 $1,908.64 150.00 $4,303.49 AP071-1HZC-FRS AQUARIUS II HORIZONTAL 2-STAGE 410A GEOTHERMAL W/FACTORY INSTALLED HR003-1XXX HOT WATER KIT $6,927.61 $2,078.28 150.00 $4,699.33 * Homeowner can claim 30% of entire installed cost -- no limit. Actual Homeowner savings would be much higher including installation cost. Assumption that total job will be over $5000.00. * Contractor qualifies for NJ Clean Energy Contractor Rebate of $100.00. * $1500.00 is minimum Federal Credit used for Illustrative purposes. 15

Product # Description 2646840 154204 2655976 154219 2646841 27227 2661975 46750 T A N K L E S S H E A T E R S RINNAI Federal Tax Credit 30% Of Total Installed Cost CREDIT MAX $1500.00 Expires 12/31/2010 NJ Clean Energy Utility Rebate 2009 Program 82% Efficiency or Higher Equipment Cost to Homeowner Less Rebates R75LSi NATURAL GAS TANKLESS HOT WATER HEATER W/MC-91 CONTROLLER RESIDENTIAL / COMMERCIAL $853.75 256.13 300.00 $297.63 M-I-5036FBN NATURAL GAS FLAMMABLE VAPORS IGNITION RESISTANT WATER HEATER W/T&P VALVE $357.50 $357.50 R75LSI-P LP GAS TANKLESS HOT WATER HEATER W/MC91 CONTROLLER RESIDENTIAL / COMMERCIAL $853.75 256.13 300.00 $297.63 M-I-5036FSX/ M-I-5036FCX LP GAS FLAMMABLE VAPORS IGNITION RESISTANT WATER HEATER W/T&P VALVE $417.75 $417.75 R94LSi NATURAL GAS TANKLESS HOT WATER HEATER W/MC-91 CONTROLLER RESIDENTIAL / COMMERCIAL $1,060.00 318.00 300.00 $442.00 M-I-75S6BN NATURAL GAS WATER HEATER W/T&P VALVE $632.00 $632.00 R94LSI-P PROPANE TANKLESS HEATER WITH MC/91 CONTROLLER $1,060.00 318.00 300.00 $442.00 M-I-75S6SX LP GAS WATER HEATER W/T&P VALVE $688.00 $688.00 * Above illustrates 30% off the equipment cost. Acutal Homeowner savings would be up to $1500.00 based on 30% of Installed cost. Product # S O L A R R O O F F A N S Description VENTAMATIC Federal Tax Credit 30% Of Total Installed Cost CREDIT MAX $1500.00 Expires 12/31/2010 Equipment Cost to Homeowner Less Rebates 2663051 VX1000SOLARROOF SOLAR POWERED ROOF, VENT GALV W/ GRAY W/ SOLAR PANEL $217.04-65.11 $151.93 2671403 VX2515SOLARGABL SOLAR POWERED GABLE FAN W/ SOLAR PANEL $189.73-56.92 $132.81 * Homeowner can claim 30% of entire installed cost up to $1500.00 Above illustrates 30% off equipment cost. 16

NOTE: SANYO MINI-SPLITS 2591827 CMH1972 FLEXI MULTI HEAT PUMP 19,000 BTU/h - 13 SEER + 2591830 KMHS0772 WALLMOUNT 7,000 BTU/h - 13 SEER + 1,981.85 CREDIT $ (594.55) $ (150.00) 1,237.30 2591827 CMH1972 FLEXI MULTI HEAT PUMP 19,000 BTU/h - 13 SEER + 2591831 KMHS0972 WALLMOUNT 9,000 BTU/h - 13 SEER + 2,001.35 CREDIT $ (600.41) $ (150.00) 1,250.94 2591827 CMH1972 FLEXI MULTI HEAT PUMP 19,000 BTU/h - 13 SEER + 2591832 KMHS1272 WALLMOUNT 12,000 BTU/h - 13 SEER + 2,021.50 CREDIT $ (606.45) $ (150.00) 1,265.05 2591825 18KHS72 WALL MOUNTED HEAT PUMP 17,500 BTU/h 1,308.92 CREDIT $ - $ (100.00) 1,208.92 2591823 09KHS71 WALL MOUNTED HEAT PUMP 9,000 BTU/h 1,003.60 CREDIT $ (301.08) $ (150.00) 552.52 2591809 09KS71 9,000 BTU/H WALL MOUNTED AIR CONDITIONER 873.60 CREDIT $ - $ (100.00) 773.60 2591810 09KLS71 9,000 BTU/H WALL MOUNTED LOW AMBIENT AIR CONDITIONING 1,041.30 CREDIT $ - $ (100.00) 941.30 2591813 18KS72 17,500 BTU/H WALL MOUNTED AIR CONDITIONER 1,289.60 CREDIT $ - $ (100.00) 1,189.60 2591814 18KLS72 17,500 BTU/H WALL MOUNTED LOW AMBIENT AIR CONDITIONING 1,660.10 CREDIT $ - $ (100.00) 1,560.10 * Homeowner can claim 30% of entire installed cost up to $1500.00 Above illustrates only 30% of equipment cost. 17

ESTIMATING ANNUAL HEATING COST FOR BOILERS Enter heat loss and degree days in proper box. Adjust cost for fuel and efficiencies. Type entries only in the blue highlighted areas!! ENTER HEAT LOSS= 100,000 BTU/hour ENTER DEGREE DAYS= 4,512 ESTIMATED ANNUAL ENERGY USAGE = 114.0 MMBTU PER SEASON Heating Cost ELECTRIC 0.15 cents/kwh 100 EFFICIENCY $ 5,010 RESISTANCE #2 FUEL OIL 2.25 $/GALLON 0.66 AFUE $ 2,775 #2 FUEL OIL 2.25 $/GALLON 0.86 AFUE $ 2,129 #2 FUEL OIL 2.25 $/GALLON 0.93 with O.D.R. $ 1,812 PROPANE 2.5 $/GALLON 0.80 AFUE $ 3,883 PROPANE 2.5 $/GALLON 0.84 AFUE $ 3,698 PROPANE 2.5 $/GALLON 0.85 with O.D.R. $ 3,362 NATURAL GAS 1.85 $/THERM 0.60 AFUE $ 3,515 NATURAL GAS 1.85 $/THERM 0.80 AFUE $ 2,636 NATURAL GAS 1.85 $/THERM 0.86 with O.D.R. $ 2,256 Notes: AR Do not write in the boxed areas! You'll change the formulas! Write only in blue highlights. The given degree day amount is for the Newark/Central Jersey 4,512 For South Jersey, Mcguire AFB use 4,613. For North Jersey use Allentown PA. 5,472 there aren't any cities in N. Jersey w/degree days available For along the Shore use 4,830 (for Atlantic City) This is only an estimate! Many factors affect the actual cost for a particular building. Enter fuel cost and efficiencies. Change where needed. There may be additional fuel usage for domestic hot water, cooking, fireplace, etc. O.D.R. means Outdoor Reset. It is a control that lowers boiler temp in milder weather. Indirect-fired water heaters will operate at approximately the same efficiency as the boiler. 18

WEBSITE RESOURCES www.energystar.gov Federal Government guidleines and instructions for tax credits on energy efficient products. www.njcleanenergy.com New Jersey utility rebate programs - Warm Advantage - Cool Advantage - guidelines and instructions. www.ahrinet.org Air Conditioning, Heating, and Refrigeration Institute website lists all manufacturures products that qualify for Federal Tax Credit. Filing for Federal Tax Credit and NJ Clean Energy Rebate: Federal tax credit must be claimed on homeowners next tax return on IRS form #5695. New form will be available late 2009 at www.irs.gov. ** Must have manufacturer certificate statement on qualified product. Statement available on manufacturers web site. You can link from www.aaronco.com to all of the manufacturers that we sell. New Jersey Clean Energy WarmAdvantage or CoolAdvantage rebates should be filed by homeowner. Homeowner must obtain rebate form by calling 1-866-NJ SMART. 19