the Black Family 1997 GST Exempt Trust (the "GST Exempt Trust"). The trustees of the Black Family 1997 Trust allocated property worth $2,952,085 to the GST Exempt Trust in order to fully utilize the generation-skipping transfer ("GST") tax exempt amount that was available to you in 2009.1 This Amendment and Restatem

me of the Trusts pursuant to the standard set forth above will be made first from the 17 GST Non-Exempt Trust to the extent practical and then from the GST Exempt Trust. In no 18 event will aggregate discretionary distributions from the Trusts exceed the Adjusted 19. Distribution Ceiling. 20 J.P. MORGAN CHASE BA