Form VII-A

“Reimbursement for Income Tax Liability.  With respect to each trust created under this trust instrument, the Trustee is authorized, in the sole discretion of the Trustee, at any time and from time to time, to distribute an amount equal to the tax on trust net income and/or principal of the trust which is payable by the Settlor from the net income and/or principal of the trust to the Settlor or directly to the taxing authorities.”

Form VIII-A

Note that this form is for an irrevocable trust.

“CERTIFICATION OF
JOHN DOE DELTA TRUST U/A/D 7/1/07

The undersigned certifies and declares as follows:

1. Pursuant to the provisions of a certain Trust Agreement dated July 1, 2007 (the “Trust Agreement”), by and between John Doe, as Settlor, and Jane Doe and James Smith, as Co-Trustees, the John Doe Delta Trust (the “Delta Trust”) was created. 

2. The Delta Trust is in existence as of the date of this certification.

3. Jane Doe, 123 Elm Street, Chicago, Illinois 60661 [(312) 987-6543], and James Smith, 456 Main Street, Chicago, Illinois 60606 [(312) 123-4567], are currently serving as the sole Co-Trustees of the Delta Trust.

4. A true and correct copy of Article XV of the Trust Agreement, which contains the powers, rights and duties of the Co-Trustees of the Delta Trust, is attached.

5. The Delta Trust is irrevocable. 

6. With respect to the authority of Co-Trustees to sign and whether all or less than all Co-Trustees are required in order to exercise powers of the Trustee, Section 15.16 of Article XV of the Trust Agreement provides as follows:

(a)  Majority Vote to Govern.  Subject to the provisions of Articles XVI and XVII, if at any time, there are three (3) or more Co-Trustees acting as Trustee of a trust, any decision made to act or to refrain from acting by a majority of the Co-Trustees who are qualified to vote on such decision shall be deemed to be the decision of all of the Co-Trustees, without the imposition of any liability for such decision on a Co-Trustee who does not agree thereto.

(b)  Disagreement as to Distribution.  Subject to the provisions of Articles XVI and XVII, if at any time the Co-Trustees eligible to vote with respect to any discretionary distribution of income or principal shall be evenly divided concerning whether to make a distribution, such distribution shall not be made and the Co-Trustee or Co-Trustees favoring such distribution shall incur no liability therefrom. 

(c)  Single Signatory.  Any one (1) Trustee may sign checks, agreements or other documents on behalf of the trust and such signature shall bind the trust in the same manner as though the check, agreement or other document had been signed by all then acting Trustees, and no person dealing with the signing Trustee is obligated to inquire as to the acquiescence of the other Trustees to an action by the signing Trustee.’

7. Title to trust property shall be taken as follows:  “Jane Doe and James Smith, not individually but solely as Co-Trustees of the John Doe Delta Trust U/A/D 7/1/07”.

8. The Delta Trust has not been revoked, modified or amended in any manner that would cause the representations contained in this certification of trust to be incorrect.

9. Pursuant to the provisions of Section 736.1017(2) of the Florida Trust Code, a certification of trust may be signed by any Trustee.

10. Pursuant to the provisions of Section 736.1017(4) of the Florida Trust Code, a certification of trust need not contain the dispositive terms of a trust.

11. Pursuant to the provisions of Section 736.1017(6) of the Florida Trust Code, a person who acts in reliance on a certification of trust without knowledge that the representations contained in the certification are incorrect is not liable to any person for so acting and may assume without inquiry the existence of the facts contained in the certification.

12.Pursuant to the provisions of Section 736.1017(7) of the Florida Trust Code, a person who in good faith enters into a transaction in reliance on a certification of trust may enforce the transaction against the trust property as if the representations contained in the certification were correct.

John Doe Delta Trust U/A/D 7/1/07

______          _______________________________
Dated          Jane Doe, not individually but solely as Co-Trustee”

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Document 2	interwovenSite://LOCAL/CHI02/60622339/1
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