OAK FIDUCIARY SERVICES, CORP.

As an additional service to our clients, Atty. Timothy D. Sullivan formed Oak Fiduciary Services, Corp. On April 24, 2000. Oak acts as a corporate trustee or fiduciary.

Sometimes, clients have a family member qualified and willing to serve as trustee of their trust. However, for a variety of reasons, a professional trustee may be used. There are numerous large institutions which will act in that capacity. They may require large minimum balances and lack the capacity to provide consistent, empathetic personal service. In cases where the client desires personal service, an attorney has traditionally been used. Over the past twenty years, law firms in Massachusetts have found a better solution. Oak Fiduciary Services, Corp. was formed to merge the benefits of personal service with the permanence and stability of a corporate fiduciary.

Oak may be selected because the situation requires sensitivity and discretion in managing and distributing funds for the benefit of a minor, incompetent, spendthrift or individual with special needs. In other cases, Oak is selected to perform the administrative functions required by tax law (for example, Crummey administration of irrevocable life Insurance trusts) or to provide the independence required by tax law (for example as trustee of a marital deduction trust) .

Our objective is to make those management and distribution decisions which the donor would have made if he/she were managing the account. Investment management is always conservative. Distributions may be generous or conservative depending on the objective of the trust.