The following changes are being made with this announcement:

1 of 7 9/13/2010 9:18 AM Announcement Letter Number 510-589 September 14, 2010 Effective September 14, 2010, the IBM BladeCenter chassis First-in-Location Business Partner promotion has been modified. The following changes are being made with this announcement: the definition of a new IBM BladeCenter chassis First-in-Location End User has been changed the promotion title has been changed. All other terms and conditions remain unchanged. This announcement supersedes Announcement Letter 510-532, dated August 18, 2010. Business Partners can receive a rebate for selling eligible new IBM BladeCenter chassis to End Users that are considered by IBM to be new IBM BladeCenter chassis End Users. For a limited time only, eligible IBM Business Partners can receive a rebate for their first EDI or Web-Based reported sale of eligible new IBM BladeCenter chassis to each End-User* who is an IBM-approved BladeCenter chassis First-in-Location End User. Sales to Public Sector End Users do not qualify. There is a limit of five (5) eligible new IBM BladeCenter chassis that qualify for a rebate

2 of 7 9/13/2010 9:18 AM per End-User Enterprise*, per Business Partner company. These five (5) chassis can be sold to a single approved BladeCenter chassis First-in-Location End User, or to up to five (5) approved BladeCenter chassis First-in-Location End Users across an End-User Enterprise. If more than one eligible new chassis is sold to a single BladeCenter chassis Firstin-Location End User, the chassis must be sold at the same time and appear on a single End-User invoice in order for the total number of eligible new chassis (up to 5 per Enterprise) to qualify for a rebate. The amount of the rebate will be equal to the purchase price, excluding tax and shipping, paid by the IBM Business Partner to either IBM or an authorized IBM U.S. Distributor for the eligible new chassis, not to exceed a maximum value per eligible chassis as defined in the Qualifying/Eligible products section of this announcement. Refer to the Additional information/conditions section for the definition of IBM-approved BladeCenter chassis First-in-Location End User eligibility. For a list of eligible products and maximum rebate values, refer to the Qualifying/Eligible products section. * as defined in the IBM Business Partner Agreement End-User invoices for the eligible products must have a date that is on or after September 14, 2010, or the BladeCenter chassis First-in-Location End User's Nomination Date, whichever date is later, but no later than December 31, 2010. EDI or Web-based sales transaction reporting must be received by IBM no later than January 31, 2011. Rebate requests, along with your proof(s) of acquisition, must be received by TradeOne Marketing no later than January 31, 2011. The following IBM Business Partners are eligible for this promotion: Solution Providers and Resellers who acquire products directly from IBM Solution Providers and Resellers who acquire IBM products from IBM Business

3 of 7 9/13/2010 9:18 AM Partner -- Distributors Systems Integrators IBM Business Partner -- Distributors are responsible for making their IBM Business Partner -- Solution Providers and Resellers aware of this promotion. This promotion is available only in the United States and its territories. 8677 8677-3TU 86773TU 8677-4TU 86774TU 8852 8852-4SU 88524SU 8852-4TU 88524TU 8886 8886-1TU 88861TU BP Promotion IBM Business Partner - Distributors IBM Business Partner - Solution Providers and Resellers who acquire products directly from IBM IBM Business Partner - Solution Providers and Resellers who acquire products from IBM Business Partner - Distributors IBM Business Partner - Systems Integrators Follow normal ordering procedures for this promotion.

4 of 7 9/13/2010 9:18 AM Maximum SEO part rebate Description number value BladeCenter E 86773TU $3,130 BladeCenter E 86774TU 3,419 BladeCenter H 88524SU 4,368 BladeCenter H 88524TU 4,368 BladeCenter S 88861TU 2,484 IBM Business Partners who sell directly to End Users are eligible to receive a rebate under the terms of this promotion. IBM reserves the right to audit data supplied by eligible IBM Business Partners, and is the sole determiner of any payments due. IBM reserves the right to modify or withdraw this promotion at any time. This promotion is subject to the terms and conditions of any applicable Agreements. A new IBM BladeCenter chassis First-in-Location End User is defined as an End User who has not acquired any BladeCenter E 8677xxx, BladeCenter H 8852xxx, or BladeCenter S 8886xxx chassis, from an IBM-approved Business Partner, for their End-User location (single building with a single street address) in the 12-month period prior to the date the Business Partner nominates the End User for IBM approval as a new BladeCenter chassis First-in-Location End User. IBM will be the sole determiner of an End User's qualification as a new BladeCenter chassis First-in-Location End User.

5 of 7 9/13/2010 9:18 AM Business Partners must nominate First-in-Location End Users, on or before the date of the sale of an eligible new BladeCenter chassis, in order to qualify for a rebate. Nominations can be made by sending an e-mail to EnterpriseFIL@Tradeonemktg.com, with "End User nomination for new BladeCenter chassis FIL End User" in the subject line, and including the following information: End-User name End-User address (list all addresses, if applicable) Business Partner company name LOCID Name, e-mail address and phone number of Business Partner contact The date the Business Partner sends the e-mail requesting approval is the End User's Nomination Date. Nominations will be validated and either approved or denied within five (5) business days. The Business Partner's IBM sales reporting and End-User invoices must reflect the End-User name exactly as the Business Partner nominated it in either the Bill To or Ship To sections. All qualifying sales must be reported via EDI or the Web-based reporting facility no later than January 31, 2011. To receive a rebate, rebate requests, along with your proof(s) of acquisition, must be received by TradeOne Marketing no later than January 31, 2011, at: Fax: 1-800-477-6745, or E-mail: EnterpriseFIL@tradeonemktg.com The following are acceptable proof(s) of acquisition: a legible copy of your IBM invoice for the eligible chassis, or a legible copy of your authorized IBM U.S. Distributor invoice for the eligible chassis, itemized to include eligible part numbers, quantities, and invoice amount.

6 of 7 9/13/2010 9:18 AM All rebate requests via fax or e-mail must reference "IBM BladeCenter chassis FIL Business Partner promotion rebate request" in the subject line, and include the following information, in addition to the proof(s) of acquisition: Business Partner company name: LOCID: Contact e-mail address: IBM/Distr. Part number invoice Sold to End-User End-User invoice acquired amount name** date ** End-User name must appear exactly as it appeared on the FIL End User nomination. TradeOne Marketing will confirm receipt of your rebate request within five (5) business days. Retain a copy of this confirmation as proof of timely submission of your request. If you do not receive this confirmation within five (5) business days, or you need to communicate with TradeOne Marketing, send an e-mail and reference the "IBM BladeCenter chassis FIL Business Partner promotion" in the subject line. Upon verification that reported sales transactions meet the terms and conditions of this promotion, the IBM Promotional Support Center will issue a check to the eligible IBM Business Partner's headquarters location based on the actual amount that the Business Partner was invoiced from IBM or their Distributor for the eligible chassis. IBM will debit any account for returns or adjustments to reported sales. For questions pertaining to your statement, contact the IBM Promotional Support Center at 800-477-6756. Any inquiries related to differences between Business Partner reported sales transactions and IBM's verified sales must be documented, in writing, by the Business Partner to IBM within 90 days of the accrual period, or claims to any unpaid incentive payments will be forfeited. Inquiries may be faxed to 800-477-6745. Business Partners are responsible for ensuring the accuracy of their sales reporting. IBM reserves the right to request further data for reconciliation, and will withhold payments subject to validation of the data, or recover monies already paid based upon changes to previously submitted data.

7 of 7 9/13/2010 9:18 AM Financing may be available. Refer to the IBM Global Financing Web site at: http://www.ibm.com/financing Follow normal ordering procedures for this promotion. Questions pertaining to this promotion should be directed to Brian Kielty at bkielty@us.ibm.com, Sean Whalen (alternate) at swhalen@us.ibm.com, or PartnerWorld Contact Services at 800-426-9990. IBM, BladeCenter, and PartnerWorld are registered trademarks of International Business Machines Corporation in the United States or other countries or both. Other company, product or service names may be trademarks or service marks of others.