a) Attached is a copy of the file which I printed out and gave to Nathaniel.

b) The text is unchanged from a prototype pre-approved and published by the IRS

c) I instructed Nathaniel when and if the Trust was signed and notarized, to scan and print out multiple copies, one of which must be submitted to the IRS for approval. Nathaniel has not told me what further action, if any, he has taken in this matter.

d) I am relying on my legal experience with the Cambridge Glaucoma Foundation.  I have not reviewed laws or regulations which have been issued subsequently.

e) It seems likely, but I am not sure, that a copy of the executed Trust document must be filed with the Massachusetts Secretary of State.

f) I believe there is a Form for an annual report to be filed with the Massachusetts Secreatry of State.

g) To the best of my understanding, potential donors may avail themselves of the tax benefits of the trust even prior to its approval.

h) Issues not addressed in this prototype document, such as the designation of additional co-trustees, the potential resignation or removal of trustees, the employment of secretaries, treasurers or other agents, may be implemented ad hoc, informally by signed memoranda or formally in by-laws promulgated by the Trustees. Such memoranda or by-laws may not contradict the terms of the Trust, but so far as I know do not require to be submitted to any government agency for approval.

i) The required tax ID number can easily be obtained on the Internet.

j) I agree that the Trust needs a Bank account of its own.

k) Meticulous accounting of all receipts and disbursements is essential.

l) All donations and disbursements should be documented with written receipts.

m) If and when you or Nathaniel request me to do so, I will review the prototype trust, and draft further documents such as By-Laws as you wish.