Custody Options:

1. Custody Options: • SDTC’s default custodian → Bank of New York/Mellon: • A custodian other than Bank of New York/Mellon that interfaces with Infovisa • Custodian does not have an interface with Infovisa – Option One • Custodian does not have an interface with Infovisa – Option Two 1

2. SDTC’s custodian – Bank of New York/Mellon: • Bank of New York/Mellon and Infovisa (SDTC’s trust accounting system) have a direct interface for all transactions and information regarding the securities. • BONY/Mellon and Infovisa have representative’s assigned to SDTC to work with the trust officers and reconcile the holdings. • BONY/Mellon tracks capital calls, mergers, acquisitions, dividends, etc. which interfaces with Infovisa. • Detailed account statement are provided by SDTC • Advent and Financial Technology Integrators are available to assist the money manager • Infovisa provides internet access to the trust account which can also be used to manage the assets 2

3. Custodian interfaces with Infovisa : • There are many choices that interface with Infovisa such as Charles Schwab, Wright Investors, and Smith Barney and many more. • Transactions are sent via an interface to Infovisa. • SDTC reconciles the holdings between the custodial account and the trust accounting system • Detailed account statement are provided by SDTC. 3

4. Custodian does not interfacewith Infovisa – Option One: • One way to deal with this option is to establish a partnership which holds the marketable securities using the client’s and/or investment manager’s custodian • The partnership sets up an account with the custodian to hold the securities • SDTC’s records show the partnership as an asset of the trust not the individual securities • All security transactions take place within the partnership therefore no security transactions will show at the trust level nor will there be reconciliations required by SDTC • Custodian provides statements of position to trustee and partners • SDTC will adjust the market value of the partnership to reflect the correct value of the trust • All trust related transaction take place in the trust by the trustee and are reflected on the trust statement provided by SDTC • Cost effective option for trustee’s fee 4

5. Custodian does not interfacewith Infovisa – Option Two: • SDTC establishes an account in the name of the trust, i.e. ABC Trust dated 5/8/08 with the investment manager using their custodian. (There can be multiple managers and accounts) • All marketable securities are in these account(s) • SDTC shows each account as a line item on its books and through internet access adjusts the market value periodically to reflect accurate trust valuation • Custodian provides statement to SDTC • SDTC’s trust accounting statement is supplemented by attaching the custodian’s statement for the security detail • Cost effective option 5