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ch's rating of at least "A-1": U.S. Trust Company of Delaware, UBS Fiduciary Trust Company, JP Morgan Chase & Co., the Goldman Sachs Trust Company, Northern Trust Company, Wilmington Trust Company and Bessemer Trust Company. If any of said rating companies goes out of the business of issuing ratings or, as the case m

intenance), including, but not limited to, the capacity as a custodian for the benefit of his or her child under the Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act of any jurisdiction. Notwithstanding clause (ii) of this subsection, no Trustee shall participate in a decision to distribute property from a Trust

of principal from an Original Trust with an inclusion ratio (as defined in Section 2642(a)(1) of the Code) of greater than zero shall be added to an Other Trust with an inclusion ratio of zero. Notwithstanding the foregoing, no portion of any Original Trust that would be a "qualified subchapter S trust" (as

minor, to any person with whom the minor may reside, or a parent of the minor, or a custodian for the minor under the Uniform Gifts to Minors Act, the Uniform Transfers to Minors Act or similar Act. Such distribution shall be made without bond, without the intervention of a guardian of the minor and without having to see to the

of zero. Notwithstanding the foregoing, (i) no portion of any Original Trust created for the benefit of DEBRA under Clause THIRD may be paid to any Other Trust and (ii) no portion of any Original Trust that would be a "qualified subchapter S trust" (as defined in Section 1361(d)(3) of the Code) or an "elec

minor, to any person with whom the minor may reside, or a parent of the minor, or a custodian for the minor under the Uniform Gills to Minors Act, the Uniform Transfers to Minors Act or similar Act. Such distribution shall be made without bond, without the intervention of a guardian of the minor and without having to see to the