(N) = notification state (rather than a registration state)

* These states may require one or more verified opinions of the reserves from a qualified actuary and additional fees apply for this service. Please contact Crescendo for information.

** California also requires quarterly reports; fees are $60 for each new gift annuity issued during the quarter.

Crescendo charges one flat fee of $150 to provide 15 state-approved and customized notification letters for the following states:

*Oklahoma and New Hampshire also require annual filings each year thereafter.