CTC to Exhibit at the 46th Annual Heckerling Institute of Estate Planning

January 6, 2012

We look forward to meeting the attorneys, accountants, insurance advisors, and wealth management professionals who are attending the 46th Annual Heckerling Institute in Orlando, Florida this upcoming January 9-13, 2012.

Please visit our booth 514 to discuss 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.