IBM Power 520 Model M25 and IBM System i Model 525 Express rebate offering

You can receive a rebate if you acquire an eligible new IBM Power 520 Express Edition configuration or System I Model 525 Express configuration.

The amount of the rebate depends upon the eligible new configuration acquired, as well as the IBM invoice date, or lease commencement date, of the eligible configuration acquired.

For a list of eligible configurations, minimum IBM Single Unit Purchase Price (SUPP), and rebate amounts, refer to the Eligible configurations section below.

Offer ends September 30, 2008.

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Eligible Power 520 configuration

Eligible System I 525 configuration

* Rebate amount expressed as a percentage of the IBM SUPP of the eligible product acquired, including the features configured on the eligible machine type/model and/or program number. Additional products acquired as part of the same transaction (external storage, printers, other licensed programs, etc) will not be included in the calculation of the rebate.

To qualify for the higher rebate amount:

For purchase transactions, IBM invoices for the eligible configurations must have a date of on or after May 8, 2008, but no later than June 30, 2008.

For hardware lease transactions, signed and accepted Leasing Certificates of Acceptance, or lease contracts with "Deemed Acceptance" for the eligible configurations must have a commencement date on or after May 8, 2008, but no later than June 30, 2008.

To qualify for the lower rebate amount:

For purchase transactions, IBM invoices for the eligible configurations must have a date of on or after July 1, 2008, but no later than September 30, 2008.

For hardware lease transactions, signed and accepted Leasing Certificates of Acceptance, or lease contracts with "Deemed Acceptance" for the eligible configurations must have a commencement date on or after July 1, 2008, but no later than September 30, 2008.

Completed and signed rebate request forms must be received by IBM no later than two months after the IBM invoice date, or lease commencement date, of the eligible configuration.

The following are acceptable proofs of acquisition:

• a legible copy of the IBM invoice for the eligible new configuration, or
• a legible copy of the signed and accepted Leasing Certificate of Acceptance or lease contract with "Deemed Acceptance" for the eligible new system and configuration.

To receive a rebate, the completed and signed rebate request form along with the specified documentation, must be received by the IBM Redemption Center no later than two months after the invoice date or lease commencement date of the eligible new configuration.

In Canada, you are responsible for all applicable taxes such as Goods and Services Tax (GST), Provincial Sales Tax (PST), Quebec Sales Tax (QST), and other sales or value-added taxes which are extra.

For customers in the United States, find details here.

This offering is not available in the IBM - Caribbean North District. To determine if a country/region is part of the IBM � Caribbean North District, refer to the ibm.com country/region homepage at: http://www.ibm.com and select Country/region.

Name: IBM Power 520 Model M25 and IBM System i Model 525 Express rebate offering
Offer: Receive a rebate if you acquire an eligible new IBM Power 520 Express Edition configuration or System I Model 525 Express configuration. Promotion expires: September 30, 2008.