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SPECIMEN OF DISTRIBUTEE TRUST

NOTE: The sole purpose of this "Distributee Trust" is to be the transferee of the minimum required distributions required to be made under the provisions of Article IV of the IRA Beneficiary Designation to this QTIP Trust. Accordingly, if the QTIP provision in this Distributee Trust provides that only the "income" is to be distributed to the surviving spouse, the excess (if any) of the MRD over the "income" will be held in this Distributee Trust for the benefit of the remainder beneficiaries. The balance of the separate account established for the surviving spouse under Article IV of the Beneficiary Designation will be distributed upon the death of the surviving spouse to the remainderman. Such distributions under Article IV to the remainderman must satisfy the MRD requirements which become applicable after the death of the IRA owner.

This Trust Agreement ("Distributee Trust") is made this _____ day of February, 2010, between JOHN Q. PUBLICK, ("Settlor") and ___________ and ____________ and their successors ("Trustees"). RECITAL: Settlor is the owner of an Individual Retirement Account Trust ("IRA Trust") established with Trust Company ("IRA Trustee") dated February _____, 2010. Settlor hereby establishes this Trust as the transferee and recipient of distributions from the IRA Trust pursuant to Article IV of the Beneficiary Designation, dated February, 2010 (the "Beneficiary Designation"). The assets distributable to this Distributee Trust from the IRA Trust and any additional property added to this Trust, and all gains and profits thereon, are hereinafter called the "Trust Property." The Trustees agree to hold the Trust Property, IN TRUST, under the following terms and conditions. FIRST: During Settlor's Life: Trustees shall have no obligation during Settlor's life with respect to this Trust. SECOND: At Settlor's Death -- Marital Trust: A. f Settlor's wife, MARY, survives him, this Article SECOND shall be the recipient of the distributions under Article IV of the Beneficiary Designation. This Article SECOND is established as a Qualified Terminable Interest Property Trust (the "Marital Trust"). B. The amount payable to this Distributee Trust following Settlor's death from Article IV of the Beneficiary Designation for the IRA Trust shall be held and distributed under the following terms and conditions: [Insert QTIP provisions] C. Trustees shall distribute any remaining balance to separate trusts for Settlor's then living issue, per stirpes, to be held and distributed as provided in Article THIRD. THIRD: Separate Trusts For Settlor's Issue To Be Established Only After Death Of Settlor's Spouse: A. Upon the death of Settlor's wife, Trustees shall establish separate equal trusts for Settlor's then living issue, per stirpes, from the amount distributable under Article