This is a speculative Contribution Offering. The following commentary is of a general nature only and prospective contributors are encouraged to consult with their own legal, tax and financial advisors as to the consequences, if any, with respect to these matters.

Ordinary risks associated with operating a start-up business entering a growing global market will apply to IDS-Development. IDS-Development's business is in the start-up stage and is being financed by contributions. IDS-Development thus faces risks including start up losses, uncertainty of revenues and markets, and the need to obtain additional funding. There is no assurance that IDS-Development will be able to overcome these risks although other better financed companies will NOT be able to enter the field and dilute IDS-Development's potential market share.

IDS-Development is in its start-up stage. Prospective contributors have limited operating and financial data about IDS-Development on which to base an evaluation of IDS-Development's performance. There is no absolute assurance that IDS-Development will be able to operate profitably.

IDS-Development's success will depend in part upon the expertise of a small number of key management personnel and technical employees, including those listed elsewhere in this Contribution Offering. The loss of any of these personnel could possibly have a temporarily adverse effect for IDS-Development. There is no assurance that IDS-Development will be able to easily recruit the personnel necessary to replace key staff or to realize the companies growth and profitability goals.

In the event IDS-Development is unable to raise sufficient funds by this Contribution Offer in conjunction with debt or equity financing, and may have insufficient funds available to it to undertake or maintain its business operations, and Contributors may receive no return therefrom. There is no guarantee that debt or equity financing will be available for use by IDS-Development.

Link: IDS-Development