CTC to Exhibit at the 46th Annual Southern Federal Tax Institute September 19-23 2011

September 1, 2011

Please stop by our booth at the 46th Annual Southern Federal Tax Institute to meet with the President of CTC, Ms. Cynthia D. M. Brown, to discuss all of your client’s Delaware Trust needs.

The Southern Federal Tax Institute, Inc. is a non-profit corporation organized for the exclusive purpose of developing and presenting annually a professional institute covering current federal tax problems and issues at the post-graduate level. The program is designed for the practitioner who must frequently anticipate and handle federal tax matters. Emphasis is placed on subjects which are new and current, including in-depth coverage of recent developments and problems which often prove difficult in planning clients’ affairs and transactions.

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.