My crude statistical calculations suggest that the probability of my surviving until 
Jan 1, 2019, is greater than .99. On that day, the value of my gross estate, 
including 10 shares of the 174 School Street Trust at $6,500.00 per share (1/20 of
the assessed value) will be $982218.11. With annual receipts of $21,000.00 from Social 
Security, and annual expenses less than $20,000, $982218.11 should be more than enough.
In addition, I "own" "Education 529" Assets worth $355,000.00, which are not part of 
my gross estate.These assets should be used as primary sources of payment for the 
children's qualifying educational expenses. It is wholly a matter or your discretion, 
what additional sums, if any, you choose to add to your Family Trust. According to its 
terms, if you predeceased me, that Trust, subject to estate taxes, would descend to me, 
and upon my death or disclaimer, per stirpes, to the four children, and or their 
descendants.

Assuming, as is very likely, that I predecease you, then, upon my death
I suggest you proceed as follows:

1) Obtain a death certificate.

2) Establish affirmatively that Cambridge Trust Company (CTC) recognizes you as joint
owner of Acct CTC 46-505-401 by writing a test check to yourself from that account.

3) Electronically transfer assets in
Charles Schwab (CS) 9065-2017 $295,418.69 to CTC 46-505-401, perhaps incrementally
in amounts of $50,000.- until CS 9065-2017 has been depleted. Such transfers
after my death are legal because you are co-trustee. If CS denies the transfer,
mail them a copy of the death certificate and note that the terms of the Trust
(Meyer Family Trust #5) make you beneficiary on death of the survivor of Mommy and
myself.

4) Submit the death certificate to Bank of America (BAM) Acct No. 96018763 $20202.78
and instruct them to transfer this sum to your BAM joint account with Laura. Then
deposit a check for that amount in CTC 46-505-401. I advise your segregating all
liquid assets which you inherit from me and preserving these assets for a period
of time recommended by your lawyer (see below) to defray possible estate taxes.
Be mindful that a small portion of my Social Security payments to BAM Acct No. 96018763
may require to be repaid. 

5) Submit the death certificate to CTC and direct them to transfer assets in
Cambridge Trust Co. CTC 46-505-420 $2997.61 to CTC 46-505-401.

6) Establish an Inherited IRA with a brokerage firm, I suggest a) Schwab, b) Fidelity, 
as opposed to Morgan Stanley whose rates are exorbitant, (T. Rowe Price is also a 
possibility.) On the basis of the death certificate, direct the transfer into the
Inherited IRA of the following assets of my Keogh-IRA retirement plan:

Charles Schwab                 6262-1019        221961.78
Morgan Stanley                 VIP 420 016392   273643.69
Fidelity                       Z49155870        153362.06
Cambridge Savings Bank         535829320         12006.54
TIAA                           170421            14516.48

7) Abandon without notifying any one and ignore 
Charles Schwab CS 9077-2963  $ 0.21 This is a dry trust with Mommy's
Social Security Number,  disturbing which will cause nothing but trouble.

8) Unless otherwise advised and persuaded by your lawyer, do nothing about
the four real estate trusts, (174 School Street, 3 Red Barn Road, Lisbon,
or Konnarock). Until you sell them, maintain the properties in  good repair,
pay utilities and taxes without changing any legal title or the caption of
any utility account.

9) Consider whether or not you should obtain legal advice as follows:
From one or more of the Trust Companies and/or Estate Tax Preparation
services obtain the names of Estate Tax lawyers. Present one or more of
such lawyers with an accounting of my gross estate, including the 10 shares
of the 174 School Street trust, if I have not given them away. Ask the lawyer

a) what documentation, other than the four trust documents filed in Middlesex and 
Nantucket in the Grafton County NH and Washington County VA Registries of Deeds,
the lawyer requires to give you an opinion concerning the validity of transfers
of shares of beneficial interest that have purportedly entailed avoidance of
the State Estate Tax. (And how much you should expect to pay the lawyer for
his opinion); 

b) whether the uncertainties entailed in the valuation of my
estate make it advisable to file a Massachusetts Estate Tax return; 

c) the probabilities of the worst case consequences of i) filing, or ii) not filing
such a return; 

d) whether he would be willing and how much he would charge
to serve: i) as executor for the estate, and/or ii) as (co)trustee of the
real estate trusts, and to file the necessary returns. If the lawyer files
the returns as executor and/or as co-trustee, he would presumably assume
legal control of both the liquid assets and the real estate. (Would you
really want to trust him with that?? where he could blackmail you with 
threats of criminal persecution of you sued to get your property back.
You might prefer to pay him for his advice and help in preparing any
estate tax forms, which would then be signed by you as Executor and
Trustee, with considerably less protection against criminal charges,
since the courts understand all too well, that if you pay well and shop
around, you can buy whatever opinion you need.

10) If and when you offer any of these properties for sale: a) explain that
they are held in trust, b) that they must purchase the shares of beneficial
interest from the owners of the shares of beneficial interest, to whom the
appropriate IRS 1099 forms should be issued, and c) that you will concomitantly 
transfer the entirety of your legal title without charge to the prospective buyer.
(In the case of the Nantucket property, the title is known to be defective.
What defects, if any, the Belmont title might entail, I don't know. If I were
you, I would hesitate to "guarantee" the title.

11) What effect this unusual mechanism of sale would have on the sales price,
I don't know; but because of the uniqueness of the properties themselves,
(termite damage in the existing house and spiral stairs in a three story atrium 
in the Addition,) the sales price seems to me unpredictable.
  
12) It seems likely that before endorsing the purchase, the buyer's, the bank's
or the broker's real estate lawyers would define new issues, which might
entail financial disadvantages for the previous owners of shares of beneficial
interest. That such new consideration should threaten you, who is not even a Trustee 
of the Belmont property, with criminal liability seems unlikely, but in the light 
(or darkness) of my experiences with the Massachusetts Courts and Attorney General, 
not unthinkable.

 1 Cambridge Trust Co.            46-505-401        35108.27
 2 Cambridge Trust Co.            46-505-420         2997.61
 3 Bank of America                96018763          20202.78
 4 Charles Schwab                 9065-2017        295418.69
 5 Charles Schwab                 9077-2963             0.21
 6 Charles Schwab                 6262-1019        221961.78
 7 Morgan Stanley                 VIP 420 016392   273643.69
 8 Fidelity                       Z49155870        153362.06
 9 Cambridge Savings Bank         535829320         12006.54
10 TIAA                           170421            14516.48