Post on 03-Jun-2018
8/12/2019 Estates and Trusts
1/56
^ HG4319E8U58 E^TAT EiAND
TRUJTJ
UNITED JTATEJMORTGAGE <RUJT GOMPANYNEW Y O R. R
8/12/2019 Estates and Trusts
2/56
V3/1
(SfOvmll Itttnerattg ffitbrarg3tlfata, Jfem ^ork
U.S. Mortgage and TrustCompany,
8/12/2019 Estates and Trusts
3/56
Cornell University LibraryHG 4319.E8U58Administration of estates and trusts,
3 1924 024 892 071
8/12/2019 Estates and Trusts
4/56
Cornell UniversityLibrary
The original of tliis bool< is intlie Cornell University Library.
There are no known copyright restrictions inthe United States on the use of the text.
http://www.archive.org/details/cu31924024892071
8/12/2019 Estates and Trusts
5/56
8/12/2019 Estates and Trusts
6/56
8/12/2019 Estates and Trusts
7/56
The Administration ofESTATESAND
TRUSTS
JJNITED STATESMORTGA'GE & TRUST COMPANY^ NEW YORK
55 Cedar StreetBhoadway at 73d St. 125th St, at Eighth Ave.
8/12/2019 Estates and Trusts
8/56
i \{r\^^3>
Copyright 1917United States
Mortgage & Trust CompanyNew York
8/12/2019 Estates and Trusts
9/56
8/12/2019 Estates and Trusts
10/56
THE ADMINISTRATION OFESTATESANDTRUSTS
Of vital importance to anyone owningproperty are likely to be:
The making of a will and the appointmentof a suitable executor.
The setting aside of a trust fund.The selection of a custodian for property.The choice of an agent to manage estatesand trust funds.
The safeguarding of valuables.
This booklet has been prepared with a view to afford-ing helpful information bearing on these matters.
It answers, with facts, questions frequently broughtbefore the officers in charge of our Trust Departmentand it is hoped that it may serve the needs of many of ourclients and friends.
8/12/2019 Estates and Trusts
11/56
Individual Trust Services
Two Classes of Trust ServicesTwo classes of trusts are committed to the
Trust Department of the United States Mort-gage & Trust Company
Individual Trustscreated by individuals.
Corporate Trustscreated by corporations.
The scope of this booklet is confined toIndividual Trusts which are of direct personalinterest, not only to men but women.To women who have had thrust upon them
questions relating to the care of funds or themanagement of estates, the Trust Companyhas proved of inestimable value. It hasrelieved them from a multitude of financialworries. It has given them protection andguidance when most needed.
17]
8/12/2019 Estates and Trusts
12/56
United States Mortgage & Trust Company
A Wide Range of HelpfulnessThis Company is qualified to act as the
representative of both the living and the deadin practically every lawful business relation inwhich an individual is qualified to act foranother.The amount involved may be as small as
a single bond, or it may be unlimited.Some Individual Trust Services
1. Executor under WillCarries out pro-visions of the will.2. Administrator^Appointed by the Court
to administer an estate when no will hasbeen made, or no executor qualifies.
3. Trustee under Will TestamentaryTrustee ; manages trust estate undera will.
4. Trustee under Deed of Trust or Agree-ment Manages property subject tothe terms of a deed or agreement.
5. GuardianOf the property of a minor.6. Cmnmittee In charge of property of
one who has been adjudged mentallyincompetent.
7. Custodian Of securities or otherproperty.
[8]
8/12/2019 Estates and Trusts
13/56
I
ESTATES
8/12/2019 Estates and Trusts
14/56
United States Mortgage & Trust Company
The Executor of Your Will\Mien you make your will you are con-
fronted by the problem of choosing an execu-tor to carrj out its pro^'isions.The choice of a competent executor is apt
to be as important as the drawing up of thewill itself.
Practical Knowledge RequiredAn executor's duties are not simple. To be
well discharged they require much specialknowledge and involve considerable time andtrouble. Every step is hedged about withlegal formaHties and technicalities which mustbe comphed with and which are totallymrfamihar to the layman.The executor may be either an indiA-idualor a Trust Company. When the appointee is
a woman she is known as the executrix.Because of its special fitness for the task
and its constant experience the Trust Com-pany is steadily growing in favor as executor.
[10]
8/12/2019 Estates and Trusts
15/56
The Executor of Your Wi
How the Estate is AdministeredThe United States Mortgage & Trust
Company as executor under the law doesthese things:
1. Probates the will.(The will is deposited in the Surrogate's Court,where it is proved, or, as the language of the lawexpresses it, probated. This establishes itsvalidity in manner and form of execution and thecapacity of its maker. The Surrogate's Courtthen issues to the executor Letters Testamen-tary. These are the executor's legal authorityto act.)
2. Files with the court an inventory andan appraisement of the personal propertywhen necessary.
3. Collects claims of the deceased.
4. Advertises for claims against the estate.5. Pays the lawful debts in the order of
priority as established by law, and whennecessary sells securities or other prop-erty in order to obtain sufficient fundsfor such purpose.
6. Submits a financial statement to theState Comptroller, for the purpose ofascertaining the State Inheritance Tax,and pays this tax.
[11]
8/12/2019 Estates and Trusts
16/56
8/12/2019 Estates and Trusts
17/56
Executor's Fees
Executor's FeesThe compensation of an executor is regu-
lated by law. The commission is the samewhether the executor is the United StatesMortgage & Trust Company or an individualunless otherwise provided for by the will.The commission is a percentage of the sums
of money received and paid out by the exe-cutor. In the State of New York the rates are
For sums not exceeding 1000,5%.
For any additional sumsnot exceeding 10,000,
For all sums above 11,000,^7o.
[18]
8/12/2019 Estates and Trusts
18/56
United States Mortgage & Trust Compan;
Trust Company EconomiesAmong the economies of having this Com-
pany appointed executor are the following:No Outlay for Bond
The Trust Company may save the expense ofa Surety Bond. This is sometimes required ofindividual executors. The premium upon sucha bond is paid out of the funds of the estate. Itmay amount to a considerable sum. The TrustCompany is exempt from this requirementexcept when specially directed, its capital andsurplus affording ample security.
Curtailment of Expense for AdviceThe Trust Company is less likely than the
individual to expend funds of the estate for legalor other advice. Dealing over and over againwith all the details of executorship it has theexperience to cope with all phases thereof.
Economy of Large BusinessThe Trust Company is able to conduct its
business economically because of its large volume.Operations which are part of its general routinebecome special tasks for individual executors,involving extra charges.The Trust Company makes no charge for office
rent or clerical work. The individual executoroften does.
14
8/12/2019 Estates and Trusts
19/56
Economy of Trust Company As Executor
Avoidance of Legal PenaltiesThe Trust Company by reason of its experienceis able to interpret and obey the laws regardingtaxation as applied to the estate of a decedent.A similar range of experience may be lacking inthe individual executor. Neglect to complywith the law is apt to result in loss to the estate.
No Expense for Safe Deposit BoxThe Trust Company having its own safe
deposit vaults saves the estate the expense ofpaying for the safekeeping of securities.
[is:
8/12/2019 Estates and Trusts
20/56
United States Mortgage & Trust Company
Lessening the Danger of LossIt is a matter of common knowledge that
estates in the hands of individual executorsnot infrequently diminish in value.For example, the individual executor is
often not qualified by suitable business experi-ence. A man who has the requisite businessability usually has the least time to devoteto the exacting duties of an executorship.
Losses to estates running into many thou-sands of dollars often appear in the records ofthe Courts, due to the appointment of poorlyqualified executors.Under the law an executor may be held
liable for certain losses. Frequently his finan-cial responsibility is insufficient to enable himto make good. The Trust Company, on theother hand, with its large capital and surplus,is fully responsible.
[16]
8/12/2019 Estates and Trusts
21/56
The Importance of Making A Will
The Importance of Making a WillBy making a will
You exercise your 'personal choice betweenthe individual and the Trust Company toadminister the estate.
You have the opportunity of leaving pro-perty in trust for a wife, children or others(thus safeguarding it against waste or badmanagement)You save delays and expenses by doing
away with the redtape involved under theappointment of an administrator by theCourt.
You avoid danger of family disagreementover the appointment of an administrator.You have the opportunity to exercise your
preference as to the appointment of a Guard-ian for your children.You can protect your heirs from the hard-
ship of having to assume business respon-sibilities for which they may not be fitted.
In making a will and appointing the UnitedStates Mortgage & Trust Company as execu-tor, you entrust to the care of a body of respon-sible, experienced specialists the handling ofan intricate business and the legal procedureconnected therewith.
[17]
8/12/2019 Estates and Trusts
22/56
United States Mortgage & Trust Company
You have the assurance of safety and ofefhcient execution of the duties involved.You can put your mind at rest regardingobhgations which mean much, not only to you,but to those whose welfare you have at heart.
Permanent ProtectionThe Trust Company is not subjected, as is
the individual executor, to the temptation touse control of the estate for personal gain.In case of loss individual executors are not
always financially responsible, no bond beingrequired of them unless prescribed by the willor imless the will contains certain provisions,in the event of which the law requires a bond.
Trust Companies on account of their finan-cial responsibility are not required to givebonds except when ordered by the court, itbeing well recognized that their assets wouldbe sufficient to make good any loss for whichthey might be responsible.
Personal influences may sway an individualexecutor. The Trust Company is bound toadhere impartially to the provisions of yourwill and the law.
[18]
8/12/2019 Estates and Trusts
23/56
Naming Trust Company As Executor
When this Company acts as your executoryour estate will not be delayed in settlementthrough inexperience. This is apt to be thecase when a friend or relative is appointedexecutor.
When Making Your WillThat your will should be properly planned,
legally and clearly drawn is, of course, ofprime importance. This, however, is theprovince of lawyers.
We would advise everyone making a willto consult a competent lawyer. Only themind legally trained is likely to deal success-fully with the points of law involved.
It is advisable, although not absolutelynecessary, at the time of making your will,to consult with one of our trust officers. Youcan then arrange the details of the appoint-ment of the Company as executor or trustee.When this Company is appointed your
executor your will may be deposited for safe-keeping in its vaults free of charge.
[19]
8/12/2019 Estates and Trusts
24/56
United States Mortgage & Trust Company
How Your Personal Property Is Distributedif You Leave No Will
If you have not made a valid will the lawof the State of New York provides, in general(and without noticing special conditions),for the distribution of the surplus of yourpersonal property after the payment of debtsas follows:Married Man
Leaving widow and issueone-third to thewidow; two-thirds to the issue.Leaving widow and no issueone-half to thewidow; one-half to his next of kin.
Married WomanLeaving husband and issueone-third to the
husband; two-thirds to the issue.Leaving husband and no issuethe whole to
her husband.
Unmarried Man or WomanThe whole to his or her father; if the father
is not living to be equally divided betweenmother, brothers and sisters of the deceased.
[201
8/12/2019 Estates and Trusts
25/56
Distribution of Property
Persons thus benefiting may not be thosewhom you wish to receive your property.The law is inexorable. It is not concernedwith what your wishes might have been incase of your death without making a will.
If, on the other hand, you make a validwill, this is in effect a law in itself. It mustbe obeyed and you are then sure to haveyour wishes carried out with precision.The most certain way to insure its provisions
being faithfully carried out is to appoint theTrust Company your executor.
[21]
8/12/2019 Estates and Trusts
26/56
United States Mortgage & Trust Company
The New York State Inheritance TaxThe State Inheritance Tax is imposed
upon the transfer of property bequeathed anddevised by will or transferred under the in-heritance laws of the State.The amount of the tax is determined by
the State after ascertaining the assets andliabilities of the decedent.The United States Mortgage & Trust
Company is constantly called upon to act asexecutor or administrator. It is thus fullyinformed on all details relating to this tax,and in a favorable position to attend to thenecessary formalities.
Rates of Taxation on InheritancesThe following are the tax rates fixed by the
State of New York on the transfer of property,real or personal of a decedent:When the transfer is to father, mother,
husband, wife or child (including legally
[22]
8/12/2019 Estates and Trusts
27/56
Taxation on Inheritance
adopted children, except that as to them atransfer of over 5000 is taxable on the wholeamount) the tax is as follows
First 5000 exemptNext 25,000 at 1%Next 75,000 at 2%Next 100,000 at 3%All above 205,000 at 4%
When the transfer is to a lineal descendant,and does not exceed 500 in value, it is nottaxable. If over 500 it is taxable on thewhole amount, as follows:
First 25,000 at 1%Next 75,000 at 2%Next 100,000 at 3%All above 200,000 at 4%
When the transfer is to brother, sister, wifeor widow of son, or husband of daughter,or, under certain conditions to a foster childwho has not been legally adopted, and it doesnot exceed 500 in value, it is not taxable.If over 500, it is taxable on the whole amount,as follows:
First 25,000 at 2%Next 75,000 at 3%Next 100,000 at 4%All above 200,000 at 5%
[23]
8/12/2019 Estates and Trusts
28/56
United States Mortgage & Trust Company
When the transfer is to any other personthan those above enumerated, or to any cor-poration (except reUgious, charitable, andcertain other corporations, which are exempt)and does not exceed 500, it is not taxable.If over 500 it is taxable on the whole amountas follows:
First 25,000 at 5%Next 75,000 at 6%Next 100,000 at 7%All above 200,000 at 8%
Protecting Your InterestsIn its care for the interests of an estate and
the beneficiaries of a will in respect to thistax, the United States Mortgage & TrustCompany has a definite advantage over theindividual executor. Its thoroughly equippedbusiness organizationits systematic book-keepingits carefully supervised recordsfurnish insurance against errors and over-sight.
8/12/2019 Estates and Trusts
29/56
The Appointment ut An Administrator
The AdministratorA man is said to have died intestate if
he fails to dispose effectively of his propertyby will.Under such circumstances the law provides
that an Administrator shall be appointedby the Court to administer the estate. Whenthe appointee is a woman she is known as theadministratrix.The law also provides for the appointment
of an Administrator if there is a will, but noexecutor is named, or if one is named but failsto qualify, such an administrator is calledAdministrator with the Will Annexed, orAdministrator c. t. a. (cum testamento annexo).An administrator proceeds in much the same
way as does an executor. He distributes theestate to the persons lawfully entitled thereto.The Trust Company is available for
appointment by the Court as administratorupon petition of a relative or others entitledto inherit the estate.
25
8/12/2019 Estates and Trusts
30/56
8/12/2019 Estates and Trusts
31/56
II
PERSONALTRUSTS
8/12/2019 Estates and Trusts
32/56
United States Mortgage & Trust Company
What are Personal Trusts?Personal or individual trusteeships are
commonly grouped in two classes:1. Trustee under Will. Such a trust is
created by Will and is made to operateafter death.
2. Trustee under Deed or Agreement. Thisform of trust becomes active during one'shfetime. It is sometimes called a Liv-ing or Voluntary trust.
By the creation of a trust you can set aside,for the period allowed by statute, real estateor personal property for the benefit of yourwife or children, or other persons, for aninstitution, a charity or any special object,and, in the case of a living trust, for yourselfalso.
A trust fund enables you to protect propertyagainst waste in inexperienced hands.
128 1
8/12/2019 Estates and Trusts
33/56
Trustee Under W i ] 1
The Parties to a TrustThe maker.The person or Trust Company who holds
the property and carries out the provisionsof the instrument creating the trust, who iscalled the Trustee.The person who receives the income from
the trust fund or otherwise benefits by itsprovisions, who is generally called the Bene-ficiary.
The Trust Company as TrusteeUnder Will
When you make a will you may find itdesirable to place part or all of your propertyin trust.This may be because you want the estate
or funds to be managed in a certain definiteway, because you want the income devotedto some special purpose, or desire to relieveyour widow, or daughter, or some otherperson of the care of the property.The trustee named in your will, if he quali-
fies, invests the trust funds, or manages
8/12/2019 Estates and Trusts
34/56
United States Mortgage & Trust Company
the estate, and applies the income as thewill directs.When the Trust Company is appointed
executor of a will which creates a trust, it isalso customary to appoint it the trustee ofsuch trust.The United States Mortgage & Trust Com-pany as trustee under a will assures to your
estate and to the beneficiaries under the willthe advantage of a businesslike management,exact accounting, and the trained knowledgeof men of wide business experience. It alsoaffords safety and economy.The appointment can be made by the willitself when it is executed, or it may be madeby a codicil to an existing will.As above stated in the case of an executor,
if desired, a relative or friend may be appointedco-trustee with the Trust Company.
[30]
8/12/2019 Estates and Trusts
35/56
Trustee Under Deed or Agreement
Trusts in Force During theLife of the Maker
By deed or agreement you can create atrust during your life, see it in operationand reserve to yourself the right to revokeor modify it to suit changing family or businessconditions.
Purposes for Which TrustsMay be Created
You may establish a trust to provide anincome for a designated beneficiary, for ex-ample, a son or daughter, or other relativeor friend or dependent, during his or herlifetime.
You may arrange to have the income fromthe trust paid to the beneficiary for life oruntil he reaches a certain age, or the happen-ing of some contingency.The deed may provide that so much of the
income as is necessary shall be applied forthe maintenance, support and education ofa child, and that the balance shall accumulateuntil the child becomes of age.
[31]
8/12/2019 Estates and Trusts
36/56
United States Mortgage & Trust Company
You may arrange to have the income ofthe trust paid to yourself at stated intervalsduring your life, the principal to go to othersafter your death.You may provide that upon the termina-
tion of the trust, the estate itself shall bedistributed in any lawful way you may wishto specify.You may create a Trust for the benefit of
some charity in which you are interested.Such trusts are frequently made in perpetuity.As trustee under deed or agreement this
Company is in a position to serve you in agreat variety of ways. The right reserved tomake modifications in the agreement makes itpossible to adapt it to your special purposes.
[32]
8/12/2019 Estates and Trusts
37/56
Advantage of Voluntary Trusts
Some Advantages ofVoluntary Trusts
Such trusts are a wise application of themaxim, In the days of prosperity providefor days of adversity. They are also anexcellent means of carrying out benevolentplans, or providing for relatives or others.They are frequently used in case of marriage
settlements. A father may thus, for example,provide an income for his married daughterthus rendering her financially independent ofher husband.The creator of such trusts is saved the
trouble of attending to the making of regularpayments or collecting income.
[33]
8/12/2019 Estates and Trusts
38/56
8/12/2019 Estates and Trusts
39/56
IllGUARDIANCOMMITTEECUSTODIAN
8/12/2019 Estates and Trusts
40/56
United States Mortgage & Trust Company
The Trust Company as GuardianTo make wise provision for the care of pro-
perty of a boy or girl under age left withouta natural protector is one of the serious ques-tions which may be involved in the makingof a will.
How AppointedThe United States Mortgage & TrustCompany may be appointed as Guardian of
the property of a minor by the Court uponthe application of some relative.
Guardianship in the case of a minor comesto an end when the ward becomes of age.
[36]
8/12/2019 Estates and Trusts
41/56
As Guardian
DutiesThe Guardian of the property of the ward
does these things:Makes investments according to law.Makes disbursements when necessary for
maintenance, support and education of theward.Keeps accurate records of all receipts
and disbursements.Accounts annually and also finally when
the ward becomes of age and is entitled tothe management of his or her property.
[37]
8/12/2019 Estates and Trusts
42/56
United States Mortgage & Trust Company
The Trust Company as Committeeof the Estate of an Incompetent
The Trust Company is often appointedCommittee of the property of lunatics, habit-ual drunkards and other persons adjudgedincompetent to manage their property.
This appointment is made by the Court. Itis customary, however, for the court to con-sider the wishes of relatives or those applyingto have the appointment made.The life of a trust in such a case varies
according to the special circumstances. Wherea person is of unsound mind, for instance,it would depend upon the beneficiary's beingadjudged competent to manage his ownaffairs.
[38
8/12/2019 Estates and Trusts
43/56
As Custodian
The Trust Company as CustodianUnder this service the Trust Company
provides vaults for the safekeeping of stocks,bonds and other securities, attends to thecollection of coupons, interest and dividendsand takes care of a number of other detailsinvolved in the management of property.Your income may be either credited to yourchecking account or checks mailed to you,as you prefer.The Trust Company as custodian relieves
you of the trouble of making out income taxcertificates, of the collection of mortgageinterest, the collection of rents, the inspectionof real estate, and of periodical visits to asafe deposit box.The fees are small. The custodian service
ofifers an inexpensive way of securing relieffrom the trouble of attending to financialdetails. These can be better looked afterby a business organization equipped with aperfected accounting system and the necessarytechnical knowledge.
This service is especially advantageous tomen and women who have not had the benefitof training in business matters, or for thetraveler or business man absent for extendedperiods.
[39]
8/12/2019 Estates and Trusts
44/56
United States Mortgage & Trust Company
As Treasurer of a CorporationThe Trust Company may act as treasurer
or assistant treasurer of clubs, societies,churches, hospitals, and other corporations.Those charged with the care of funds are thusrelieved from attention to a multitude ofresponsibilities and annoying details.
How Investments are ProtectedThe investment of trust funds by this Com-
pany is made under the direction of a TrustCommittee of the Board of Directors of theTrust Company.Such Committee meets frequently and
supervises the purchase and sale of all securi-ties relating to Trusts.
The beneficiary of a trust fund thus profitsby the sound judgment of a group of invest-ment experts.
[40]
8/12/2019 Estates and Trusts
45/56
Legal Investments
Trust Funds Kept SeparateAs Executor, Administrator, Guardian or
Testamentary Trustee, the Trust Companykeeps the trust investments separate and dis-tinct from its own assets and those of anyother estate.Uninvested trust funds are, by law, pre-
ferred deposits.
Legal InvestmentsUnder wills, deeds of trust, etc., the TrustCompany is often empowered to make invest-
ments for the benefit of beneficiaries. As asafeguard the law authorizes the investmentof trust funds in certain securities. Theseare:
1. Loans on unencumbered real estatesituated in New York State not exceed-ing two-thirds of the appraised value ofthe property.
2. U. S. Government and certain Stateand Municipal Bonds.
3. Certain Railroad Bonds specified bystatute.
[41.
8/12/2019 Estates and Trusts
46/56
United States Mortgage & Trust Companj'
Provision for Special InvestmentsThe maker of a will or deed of trust, how-
ever, can therein provide that the Trust Com-pany as trustee may make investments otherthan those authorized by the law.
Information as to InvestmentsThe Officers of this Company welcome at all
times the opportunity of assisting clients insecuring information regarding investments.
142]
8/12/2019 Estates and Trusts
47/56
IVADVANTAGES
OFTRUST COMPANYSERVICE
8/12/2019 Estates and Trusts
48/56
United States Mortgage & Trust Company
A Summary of Trust Company AdvantagesWhich Should be Kept in Mind
Trust Company Service is Safe.Supervised by the State.Examined by the Clearing House.Managed not by one man but by a Board of
Directors and Officersa group of substantialbusiness men trained in finance.
Its reliability is insured by adequate cap-ital and surplus.Does not endanger the trust by dishonesty
or failure, or by personal inexperience, orcaprice, prejudice or neglect, or by becomingincompetent.
Provides systematic bookkeeping.Renders an accounting at regular intervals.
Trust Company Service is EconomicalSaves expense of safe deposit box.Saves expense of surety bond.Saves fees for special advice.Saves unnecessary personal expenses.
[44]
8/12/2019 Estates and Trusts
49/56
Trust Company Advantages
Trust Company Service is ConvenientThe Trust Company has a permanent ad-
dress. It can always be found. The UnitedStates Mortgage & Trust Company's threeoffices are all accessibly located in New YorkCity.
Consultations WelcomedThe Trust Department of the United
States Mortgage & Trust Company is adistinct branch of its business. It is incharge of men long trained in this specialfield. They are well informed on the manyintricate questions arising in trust matters.The Trust Officers or either of the branch
office Managers are always available to discusswith you any point in connection with per-sonal trusts about which you may desireinformation. This may be a matter of merebusiness routine or a complicated problem.Do not consider it too trivial or too difficultto be presented. Questions by mail willreceive careful attention and prompt replies.
[45]
8/12/2019 Estates and Trusts
50/56
United States Mortgage & Trust Company
Safety for Your ValuablesConvenient facilities for the safekeeping of
valuables are provided by the vaults of theUnited States Safe Deposit Company whichadjoin all offices of the United States Mort-gage & Trust Company.
EquipmentThese modern vaults are fully equipped
with the most approved devices for safetyand convenience. Special vaults with privaterooms are at the service of those who wishto use them. Good light in the vaults andcoupon rooms is secured by their locationon the street level.
Charges
Boxes may be rented for 5 per year andupward.Trunks, packages and boxes are stored at
prices ranging from fifty cents per month andupward according to size and valuation.The Company's private delivery automobile
in charge of special guards will call for ordeliver articles promptly upon request.
[46 1
8/12/2019 Estates and Trusts
51/56
8/12/2019 Estates and Trusts
52/56
8/12/2019 Estates and Trusts
53/56
8/12/2019 Estates and Trusts
54/56
8/12/2019 Estates and Trusts
55/56
HG 1*319 e8 U58
8/12/2019 Estates and Trusts
56/56