B2B Internet HOLDRS represent an undivided beneficial ownership interest in the shares of common stock that are held by the B2B Internet HOLDRS Trust (the Trust). The Trust was formed under the depositary trust agreement among The Bank of New York, as trustee, Merrill Lynch, Pierce, Fenner & Smith Incorporated, other depositors and the owners of the B2B Internet HOLDRS. The Trust holds shares of common stock issued by a group of specified companies that were, at the time of the initial offering, generally considered to be involved in various aspects of the business-to-business (B2B) segment of the Internet industry. The B2B segment of the Internet industry, consists of Internet companies whose products and services are developed for and marketed to companies who conduct business and electronic commerce on the Internet with other companies. The Trust will terminate on December 31, 2040, or earlier if a termination event occurs.