CTC to Exhibit at the 46th Annual Heckerling Institute on Estate Planning January 9-13 2012

September 6, 2011

Please stop by our booth at Heckerling to meet with our Team in order to discuss all of your client’s Delaware Trust needs.

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.