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        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE DOCUMENTED IN PERMANENT FILE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE DOCUMENTED IN PERMANENT FILE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW</FormAndLineReferenceDesc>
        <ExplanationTxt>TAX DEPARTMENT PREPARES, REVIEWS AND FILES THE FORM 990</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL SURVEY</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>NOT APPLICABLE TRUST HAS CORPORATE TRUSTEE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>CORPORATE TRUSTEE NOT REQUIRED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 7, PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK OF AMERICA (TRUSTEE) 1 HRS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>-200 CTF ADJUSTMENT</ExplanationTxt>
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</Return>