CTC to Exhibit at 48th Annual Heckerling Institute on Estate Planning

December 23, 2013

Commonwealth Trust Company will be exhibiting at the 48th Annual Heckerling Institute on Estate Planning, being held at the Orlando World Center Marriott Resort and Convention Center from January 13–17 2014.

We would welcome an opportunity to speak with you regarding our Delaware Directed Trustee Services.  Please stop by Booth 531 to speak with Jimmy Horty, David Riebe, or Kristen Powers about how we can partner with you to provide your clients with sophisticated, professional trust administration solutions.

Commonwealth Trust Company is pleased to provide this article as a guide. Commonwealth Trust Company is not engaged in the practice of law and is not providing legal advice by the provision of these materials. Commonwealth Trust Company recommends that clients seek the opinion of their attorney regarding the specific legal and tax issues addressed in this article.