Aligned Partners will provide various levels or combinations of services for trusts with individual trustees (and no corporate trustee). The services described below can be provided in a very cost-effective manner because of the systems technology employed by Aligned Partners.

Custody with Tax Return Preparation Service. Record-keeping and tax preparation can be time consuming and costly for individual trustees and are generally performed in somewhat of a manual mode. Described below are services available through Aligned Partners. Each of these services would include on-line access to account information for the client and their advisors if desired.

• Aligned Partners serving as Custodian using Bank of New York as its agent/subcustodian, or can use the custody services of Charles Schwab & Co., Inc. or Fidelity Investments.
• Record-keeper using income and principal trust accounting principles.
• Paying agent for disbursements and distributions.
• Prepare and pay federal and state estimated payments for trust.
• Tax return preparation for the trust.
• Investment Advisory Services using diversified portfolios built with combinations of index funds or using the SunGard Overlay Platform providing portfolios of institutional investment advisors.
• Providing notices to beneficiaries required under the new Pennsylvania Uniform Trust Act.
• Providing statements to beneficiaries required under the new Pennsylvania Uniform Trust Act.

Preparer of Court Accountings for Third Party Accounts. Another time consuming and costly duty for individual trustees is preparing court accountings for the activity in the trust when necessary. Aligned Partners will assist the individual trustees in accounting for transactions at third party custodians which have not been recorded on the trust accounting system of Aligned Partners.

Fee: $35.00 per hour.