FID User Guide
A Guide for Adding New
Companies to ALARS
Revised 2/2011
Table of Contents
GLOSSARY....................................................................................................................................................................3
SOLE PROPRIETOR ..................................................................................................................................................5
GENERAL PARTNERSHIP......................................................................................................................................7
INCORPORATED COMPANY.................................................................................................................................9
TRUST ............................................................................................................................................................................11
FOREIGN CORPORATION....................................................................................................................................13
DOCUMENTS THAT PROVE FID........................................................................................................................16
DOCUMENT SAMPLES ..........................................................................................................................................17
2
Glossary
Articles of Amendment
Articles of Amendment are used to make important changes to a corporation by amending its
Articles of Incorporation. Anytime a change needs to be made to a corporation, the state requires
the filing of an Article of Amendment with the Secretary of the Commonwealth.
Company
A company is any formal business entity for profit, which may be a corporation, a partnership,
association or individual proprietorship. Often people think the term "company" means the
business is incorporated, but that is not true.
Corporation
A legal entity created by the registration of appropriate incorporating documents with the
supervising government office. May be private (ownership held by specific individuals and not
traded on a public stock exchange) or public (shares traded on stock exchange). Shareholders
are protected from liability for the actions of the corporation. Corporations may enter contracts
and own property.
Employer Identification Number (EIN)
This number is assigned by the IRS. It is an identifying number (essentially a social security
number for your business). It is obtained by filing an SS-4 application form with the IRS.
Federal Tax Identification Number (FID)
Also called a tax identification number, a federal tax identification number (FID) is the Social
Security number of an individual, or the Employer Identification Number of a business, fiduciary,
or other organization.
Foreign Corporation
A foreign corporation is a company that has incorporated in another state. If a foreign corporation
wants to do business in Massachusetts, it needs to register as a foreign corporation with the
Secretary of the Commonwealth of Massachusetts.
General Partnership
General partnerships are unincorporated businesses that are owned by two or more individuals.
All partners who are authorized to sign legal documents on behalf of the whole partnership are
referred to as General Partners. The business name of a general partnership is a DBA. As with
a sole proprietor, vehicles owned by a general partnership cannot be registered or titled under the
DBA name. Instead, all vehicles owned by the general partnership are registered and titled in the
name(s) of one or more of the general partners.
3
Incorporate
To obtain an official charter or articles of incorporation from the state for an organization, this may
be a profit-making business, a professional business, such as a law office or medical office; or a
non-profit entity that operates for charity.
Principal Partner
The principal partner is the general partner who signs all the legal documents for a general
partnership.
Sole Proprietor
A sole proprietor is an individual who owns an unincorporated business. A sole proprietor may or
may not have a Federal Identification Number (FID). The unincorporated business name used by
a sole proprietor is referred to as a Doing Business As (DBA) name. Since a DBA is not an
incorporated business entity, vehicles cannot be registered or titled under the business name.
Instead, vehicles must be owned and registered under the sole proprietor’s (i.e. the individual’s)
name. If a sole proprietor has an FID number, for tax or other reasons, he or she may choose to
register a vehicle under that FID, or he/she may decide to simply register the vehicle as any
ordinary individual would – under his/her name and license number.
Trust
A trust is a legal arrangement whereby money or property is managed by one person (or persons,
or organizations) for the benefit of another but is owned by the 'Trust'. The trust is governed by
the terms of the trust document, which is usually written and in deed form.
4
Sole Proprietor
What
A sole proprietor is an individual who owns an unincorporated business.
Characteristics
q
A sole proprietor may or may not have a Federal Identification Number (FID).
q
The unincorporated business name used by a sole proprietor is referred to as “Doing
Business As” (DBA), or trade name.
q
If a sole proprietor has an FID number, he or she may choose to register a vehicle under
that FID, or he/she may decide to simply register the vehicle as any ordinary individual
would – under his/her name and license number.
Note: Since a DBA is not an incorporated business entity, vehicles cannot be registered or titled
under the business name. Instead, vehicles must be owned and registered under the sole
proprietor’s (i.e. the individual’s) name.
Required Document ation For Registration and/or Titling a Sole Proprietor
q
If Customer does not have an FID Number they must register as an individual
o Title or MCO, and supporting documentation, must be signed over to an
individual
o RMV-1 must list the individual owner name on the Owner 1 name block and the
license number in the Owner 1 License field
q
If Customer has an FID Number
o Title or MCO, and supporting documentation, is signed over to an individual
o RMV- 1 that lists individual owner name on Corp/Co/Organization Name block (#29)
and FID number in the EIN/FID # block (#24)
o Proof of FID which agrees with the paperwork
5
Proof of FID for a Sole Proprietor
How Sole Proprietors Are Listed on Proof of FID
A Sole Proprietor will most often be listed on an IRS document in a fashion similar to…
Nancy Smith
Nancy’s Floral Shop
123 Main Street
Boston, MA 02115
DBA name is “Nancy’s Floral
Shop.” Since the business is
unincorporated, the FID is for
the individual’s name, not the
business name (DBA).
RNM Screen Processing for a Sole Proprietor With an FID
Once acceptable proof of FID has been presented, the sole proprietor’s individual
name and his/her FID number should be added in the correct fields on the Corporation
/ Company Maintenance Screen (RNM):
1.
In the example above, Nancy Smith’s FID number should be entered in the
FID NUMBER field.
2.
Nancy Smith’s name should be entered in the CORP / CO NAME field.
Note: A sole proprietor without an FID, is an individual, and should be registered as
such.
6
General Partnership
What
A general partnership is an unincorporated business that is owned by two or more individuals.
Characteristics
q
A general partnership will have an FID number.
q
The unincorporated business name used by a general partnership is referred to as
“Doing Business As” (DBA), or trade name.
q
The general partnership will have identified one individual as the principal partner
q
The principal partner is authorized to sign legal documents on behalf of the whole
partnership.
Note: Since a DBA is not an incorporated business entity, vehicles cannot be registered or titled
under the business name. Instead, all vehicles owned by the general partnership are registered
and titled in the name of the principal partner, under the partnership’s FID number.
Required Documentation for Registration and/or Titling
q
Title or MCO, and supporting documentation, is signed over to the name of the principal
partner
q
RMV-1 that lists the principal partner’s name on Corp/Co/Organization Name block and
the general partnership’s FID number in the EIN/FID # block
q
Proof of FID which agrees with the paperwork
Proof of FID for a General Partnership
How General Partnerships Are Listed on Proof of FID
A general partnership will most often be listed on an IRS document in a fashion similar to…
Smith Landscaping
Jack Smith Gen Ptr
123 Main Street
Boston, MA 02115
DBA name is “Smith
Landscaping”
7
RNM Processing for a General Partnership
When a general partnership has an FID that needs to be added to ALARS because it
is not yet in the system, once acceptable proof of FID has been presented, the name
of the principal partner should be added in the following manner on the Corporation /
Company Maintenance Screen (RNM):
1.
The general partnership’s FID number should be entered on the FID
NUMBER line.
2.
In the example above, Jack Smith’s name should be entered on the CORP
/ CO NAME line.
Note: The words “general partner” or the abbreviation “Gen Ptr” should not be
entered into ALARS.
8
Incorporated Company
What
An incorporated company is a business that has filed the appropriate paperwork and paid the
applicable fees to the Massachusetts Secretary of the Commonwealth or to another state’s
Secretary of State, in order to turn their business into a corporation.
Characteristics
q
The most common types of corporations include an S corporation, a C corporation, a
Close corporation, and a Limited Liability Corporation (LLC).
q
A corporation may or may not have an FID number. Corporations that do not have FID
numbers are not permitted to register or title vehicles in Massachusetts.
q
Incorporation in Massachusetts can be verified by searching on the Massachusetts
Secretary of the Commonwealth (SOC) website.
q
Corporations from other states must register with the MA SOC as “foreign corporations”
in order to do business here. All businesses registered as foreign corporations can be
verified by searching on the Massachusetts Secretary of the Commonwealth (SOC)
website.
Required Documentation for Registration and/or Titling
q
Title or MCO, and supporting documentation, is signed over to the name of the
corporation
q
RMV-1 that lists the corporation’s name on Corp/Co/Organization Name block and the
corporation’s FID number in the EIN/FID # block
q
Proof of FID which agrees with the paperwork
Proof of FID for a Corporation
How Corporations Are Listed on Proof of FID
A general partnership will most often be listed on an IRS document in a fashion similar to…
Smith Landscaping, Inc.
123 Main Street
Boston, MA 02115
9
Verifying Incorporation
When an incorporated business entity has an FID that needs to be added to ALARS because it is
not yet in the system, once acceptable proof of FID has been presented, you must also verify that
either the business has incorporated in Massachusetts, or it has incorporated in another state and
registered with Massachusetts as a foreign corporation doing business here. This can be done
by looking up the business name on the SOC website located at:
http://corp.sec.state.ma.us/corp/corpsearch/corpsearchinput.asp
Click here to view an online user guide on using the Secretary of the Commonwealth’s
website, or here to view a video tutorial.
Simply finding the company’s name on this website is proof enough that the company has been
either incorporated in Massachusetts, or registered with Massachusetts as a foreign corporation.
But it is not proof that that registration is current. You must review the record at the SOC website
and make that neither of the following has taken place:
q
Make sure the company has not been dissolved.
q
Make sure the company’s name has not been changed. If it has been changed, verify
that the name on the RMV-1 and supporting documents is the current name.
If you are able to verify the company successfully on the SOC website, and proof of FID has been
submitted, the company’s FID number may be added to ALARS.
Fee-Noting the RMV-1
You will need to fee note the RMV-1 form to indicate that you found the company’s name on
the SOC website. Do this in the Sales or Use Tax Schedule on the RMV-1 by writing,
anywhere in the schedule . . .
1.
2.
3.
“Corp. on Web Site”
Your name (first initial, last name)
The date
RNM Processing for a Corporation
When a corporation has an FID that needs to be added to ALARS because it is not
yet in the system, once acceptable proof of FID has been presented, the name of the
corporation should be added in the following manner on the Corporation / Company
Maintenance Screen (RNM):
1.
The corporation’s FID number should be entered on the FID NUMBER
line.
2.
In the example above, “Smith Landscaping, Inc.” should be entered on
the CORP / CO NAME line.
10
Trust
What
A trust is a legal arrangement whereby money or property is managed by one person (or persons,
or organizations) for the benefit of another but is owned by the 'Trust.'
Characteristics
q
There are different kinds of trusts. Some of the most common trusts include a simple
trust, a charity trust, a revocable trust, and a family trust.
q
A trust must be added to ALARS under the Trust name, with the FID Number field listing
either the FID number of the trust (if the trust has one), or else the Social Security
Number of the Trustee.
q
A trust may or may not have an FID number.
q
If the trust has an FID, then proof of FID must be submitted before the trust can be
added to ALARS.
q
A trust does not have to be registered with the Secretary of the Commonwealth.
Required Documentation for Registration and/or Titling
Documentation presented must show . . .
q
Proof the trust exists
o Name of trust
o Name of trustee
o Signature of trustee
q
If the trust has an FID Number, proof of FID is required
Proof of FID for a Trust
How Trusts Are Listed on Proof of FID
A Trust will most often be listed on an IRS document in a fashion similar to…
Nancy Smith Trust
Jane Doe, Trustee
123 Main Street
Boston, MA 02115
11
RNM Screen Processing for a Trust
When adding a trust on the Corporation / Company Maintenance Screen (RNM):
1.
If the trust has an FID, once acceptable proof of FID has been
presented, then that FID number should be entered in the FID NUMBER
field.
2.
If the trust does not have an FID, then the trustee’s (Nancy Smith’s) SSN
should be entered in the FID NUMBER field.
3.
The trust name should be entered in the CORP / CO NAME field.
12
Foreign Corporation
What
A foreign corporation is a company that has incorporated in another state.
Characteristics
q
A foreign corporation may or may not be registered with the Secretary of the
Commonwealth (SOC).
q
There are two kinds of foreign corporations;
1.
2.
Ones that do business in Massachusetts
•
FID can only be added to ALARS if the corporation has registered with the SOC.
This can be verified by looking to see if the company is listed on the SOC
website.
•
If the company has not registered with the SOC, then the business cannot
register or title any vehicles in Massachusetts.
Ones that do not do business in Massachusetts, but own one or more vehicles that
are in the custody of Massachusetts residents.
•
These corporations do not need to be registered with the SOC.
•
However, they do need to be incorporated
Required Documentation for Registration and/or Titling
q
Title or MCO, and supporting documentation, is signed over to the name of the
corporation
q
RMV-1 that lists the corporation’s name on Corp/Co/Organization Name block and the
corporation’s FID number in the EIN/FID # block
q
Proof of FID which agrees with the paperwork
q
For foreign corporations who do not do business in MA, proof of incorporation
q
For foreign corporations who do business in MA, a printout from the SOC website may be
submitted, but finding the company listed on the SOC website is all that is required.
13
Proof of FID for a Foreign Corporation
How Foreign Corporations Are Listed on Proof of FID
A foreign corporation will most often be listed on an IRS document in a fashion similar to…
Smith Landscaping, Inc.
123 Main Street
Huntington, NY 11743
Verifying Incorporation
For foreign corporations doing business in Massachusetts, incorporation can be verified
by looking up the business name on the SOC website. For these companies, the
process is identical to verifying incorporation for a business that has incorporated in
Massachusetts.
For foreign corporations that do not do business in Massachusetts, but who own one or
more vehicles in the custody of Massachusetts residents, their incorporation cannot be
verified on the SOC website. Since they do not do business in Massachusetts, they are
not required to register with the Massachusetts SOC.
This means that you will need to see adequate proof of the company’s incorporation.
The determination regarding what constitutes adequate proof is left to each branch
manager’s discretion. Suggested guidelines:
1.
The document presented should list the company name and appear to have
been created by the Secretary of State’s office for whichever state the
customer claims to have incorporated in.
2.
It should not be an application form that has not been validated by the
Secretary of State’s office or in some other fashion marked “Approved” or
“Received.”
14
RNM Screen Processing for a Foreign Corporation
When adding a foreign corporation on the Corporation / Company Maintenance Screen
(RNM):
1.
2.
If the foreign corporation was found on the SOC website, once
acceptable proof of FID has been presented, then . . .
a.
The FID number should be entered in the FID NUMBER field.
b.
The company name should be entered in the CORP / CO NAME
field.
If the foreign corporation was not found on the SOC website, then an
FID cannot be added for the company.
15
Documents That Prove FID
There are many documents that are often presented as proof of a company’s FID. Some of these
documents you should accept, others you should not. The table below distinguishes between the
two.
Proof of FID
(Must be less than 2 years old)
Acceptable
Unacceptable
Any pre-printed IRS correspondence that
includes company name, address, and
FID/EIN number
SS-4 Application Form
Federal Tax Deposit Coupon Form 8109
Employer’s Federal Quarterly Tax Return
Form 941
Form 147C
U.S. Corporation Income Tax Return Form
1120
Notice of New Employer Identification
Number Assigned Form 5372
U.S. Income Tax Return for an S
Corporation Form 1120S
CP 575 notice (issued by the IRS). This is
a letter sent to customers to confirm
issuance of an FID number.
Form 940
Certificate of Exemption Form ST-2
(issued by DOR)
U.S. Partnership Return of Income Form
1065
Remember that when you are adding a company to ALARS, verifying the company’s FID number
is just one of two required steps: The other step is to verify that the company is incorporated in
Massachusetts or registered with Massachusetts as a foreign corporation (see the Intranet job aid
called SOC Website Guide for more information).
16
Document Samples
This section contains samples of documents that often presented as proof of FID, as well as
samples of trust-related documents:
•
Form 8109
•
Form 147C
•
CP 575 Notice
•
CP 575 Notice #2 - Unacceptable
•
CP 575 Notice #3 – Unacceptable
•
SS-4 Application Form
•
Trust Sample #1
•
Trust Sample #2
17
Sample Form 8109
18
Sample Form 147C
19
Sample CP 575 Notice
IRS
Department of the Treasury
Internal Revenue Service
Philadelphi, PA 19255-0023
Date of this notice: 03-22-2008
Employer Identification Number:
75-3256360
AUTO-EXPORT
% MOHAMAD DAOUD
83 MAIN ST APT 2
BOSTON, MA 02110
Form:
SS-4
Number of this notice:
CP 575 A
For assistance you may call us at:
1-800-829-4933
IF YOU WRITE, ATTACH THE
STUB OF THIS NOTICE.
WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION NUMBER
Thank you for applying for an Employer Identification Number (EIN). We assigned you EIN 75-3256360.
This EIN will identify your business account, tax returns, and documents, even if you have no employees.
Please keep this notice in your permanent records.
When filing tax documents, please use the label we provided. If this isn’t possible, it is very important that
you use your EIN and complete name and address exactly as shown above on all federal tax forms,
payments and related correspondence. Any variation may cause a delay in processing, result in incorrect
information in your account, or even cause you to be assigned more than one EIN. If the information isn’t
correct as shown above, please correct it using tear off stub from this notice and return it to us so we can
corrrect your account.
Based on the information from your representative, you must file the following form(s) by the
date(s) shown.
Form 1120
03/15/2009
If you have questions about the form(s) or the due date(s) shown, you can call or write to us at the
phone number or address at the top of the first page of this letter. If you need help in determining what your
tax year is, see Publication 536, Accounting Periods and Methods, available at your local IRS office or you
can download this Publication from our Web site at www.irs.gov.
We assigned you a tax classification based on information obtained from you or your
representative. It is not a legal determination of your tax classification, and is not binding on the IRS. If you
want a legal determination on your tax classification, you may request a private letter ruling from the IRS
under the guidelines in Revenue Procedure 2004-1, 2004-1 I.R.B.I. (or superseding Revenue Procedure for
the year at issue.)
20
Sample 575 Notice #2 – Unacceptable
IRS
Department of the Treasury
Internal Revenue Service
Philadelphi, PA 19255-0023
Date of this notice: 03-22-2008
Employer Identification Number:
75-3256360
AUTO-EXPORT
% MOHAMAD DAOUD
83 MAIN ST APT 2
BOSTON, MA 02110
Form:
SS-4
Number of this notice:
CP 575 A
For assistance you may call us at:
1-800-829-4933
The EIN numbers do not
match. This CP 575
Notice is not valid proof of
FID.
IF YOU WRITE, ATTACH THE
STUB OF THIS NOTICE.
WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION NUMBER
Thank you for applying for an Employer Identification Number (EIN). We assigned you EIN 46-3256369.
This EIN will identify your business account, tax returns, and documents, even if you have no employees.
Please keep this notice in your permanent records.
When filing tax documents, please use the label we provided. If this isn’t possible, it is very important that
you use your EIN and complete name and address exactly as shown above on all federal tax forms,
payments and related correspondence. Any variation may cause a delay in processing, result in incorrect
information in your account, or even cause you to be assigned more than one EIN. If the information isn’t
correct as shown above, please correct it using tear off stub from this notice and return it to us so we can
corrrect your account.
Based on the information from your representative, you must file the following form(s) by the
date(s) shown.
Form 1120
03/15/2009
If you have questions about the form(s) or the due date(s) shown, you can call or write to us at the
phone number or address at the top of the first page of this letter. If you need help in determining what your
tax year is, see Publication 536, Accounting Periods and Methods, available at your local IRS office or you
can download this Publication from our Web site at www.irs.gov.
We assigned you a tax classification based on information obtained from you or your
representative. It is not a legal determination of your tax classification, and is not binding on the IRS. If you
want a legal determination on your tax classification, you may request a private letter ruling from the IRS
under the guidelines in Revenue Procedure 2004-1, 2004-1 I.R.B.I. (or superseding Revenue Procedure for
the year at issue.)
21
Sample CP 575 Notice #3 – Unacceptable
The document below is unacceptable due to the absence of the company’s name.
IRS
Department of the Treasury
Internal Revenue Service
Philadelphi, PA 19255-0023
Notice that the
company’s name and
address are missing.
This CP 575 Notice is
not valid proof of FID.
Date of this notice: 03-22-2008
Employer Identification Number:
46-3256369
Form:
SS-4
Number of this notice:
CP 575 A
For assistance you may call us at:
1-800-829-4933
IF YOU WRITE, ATTACH THE
STUB OF THIS NOTICE.
WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION NUMBER
Thank you for applying for an Employer Identification Number (EIN). We assigned you EIN 46-3256369.
This EIN will identify your business account, tax returns, and documents, even if you have no employees.
Please keep this notice in your permanent records.
When filing tax documents, please use the label we provided. If this isn’t possible, it is very important that
you use your EIN and complete name and address exactly as shown above on all federal tax forms,
payments and related correspondence. Any variation may cause a delay in processing, result in incorrect
information in your account, or even cause you to be assigned more than one EIN. If the information isn’t
correct as shown above, please correct it using tear off stub from this notice and return it to us so we can
corrrect your account.
Based on the information from your representative, you must file the following form(s) by the
date(s) shown.
Form 1120
03/15/2009
If you have questions about the form(s) or the due date(s) shown, you can call or write to us at the
phone number or address at the top of the first page of this letter. If you need help in determining what your
tax year is, see Publication 536, Accounting Periods and Methods, available at your local IRS office or you
can download this Publication from our Web site at www.irs.gov.
We assigned you a tax classification based on information obtained from you or your
representative. It is not a legal determination of your tax classification, and is not binding on the IRS. If you
want a legal determination on your tax classification, you may request a private letter ruling from the IRS
under the guidelines in Revenue Procedure 2004-1, 2004-1 I.R.B.I. (or superseding Revenue Procedure for
the year at issue.)
22
Sample SS-4 Application Form
SS-4 Application Forms are no longer accepted as proof of FID. No application form, of
any kind, is accepted as proof of FID
23
Trusts
There are many different kinds of trusts, and even within the same type, the formation
documents for a trust may vary greatly. For this reason, there are no firm guidelines
regarding what to look for on these documents, other than that they must include:
•
The name of the trust
•
The name(s) of the trustee(s)
•
Signature of the trustee (Always make sure this is present.)
The next few pages illustrate just some of the variations in trust documents. There are
others.
Trust Sample #1
CERTIFICATE OF TRUSTEE AND CERTIFICATION OF TRUST
NAME OF TRUST: David R. Greene Revocable Trust
NAME OF TRUSTEE(S): David R. Greene
DATE OF TRUST: August 18, 2004
TRUST IS REVOCABLE
The undersigned hereby certifies the following:
1. That the undersigned is/are the sole/all Trustee(s) of the above designated Trust.
2. That the Trust is valid under Massachusetts law and is in full force and effect.
3. The the undersigned has/have all those powers relative to the above designated Trust
which are generally granted Trustees under the laws of the Commonwealth of
Massachusetts.
4. That the undersigned specifically has full and absolute power under the Trust to open
depository accounts, to manage same, and to freely deposit and withdraw monies from
any such account and any individual or entity shall not be bound to inquire whether the
undersigned has such power or is properly exercising said power or to see to the
application of any funds paid out at the direction of the undersigned.
5. That the undersigned understands and agrees only the undersigned or a duly qualified
successor(s) will have access to any depository account established.
6. That any deposit, withdrawal, or other direction given by the undersigned relative to any
depository account shall be a recertification that all statements made herein remain true
as of the date of such deposit, withdrawal or other direction.
24
Trust Sample #2
DECLARATION OF TRUST
By the execution of this Declaration of Trust (“Instrument”), DEBORAH A. BURR
(“Settlor”), does hereby create the DEBORAH A. BURR LIVING TRUST (“Original
Trust”) and, without consideration, does transfer certain property (“property” or
“corpus”) to the trustees named hereafter, and does hereby direct that such property, plus
any additions thereto, shall be held in trust, administered and distributed as provided
hereafter in this Instrument.
ARTICLE I
REVOCATION AND AMENDMENT OF THE TRUST:
Section 1.01 Revocation of The Trust: Except as otherwise specifically provided
herein or by operation of law, the Trust may be revoked (either in whole or in part) by the
Settlor at any time prior to the full distribution of the corpus thereof.
Section 1.02 Amendment of The Trust: Except as otherwise specifically provided
herein or by operation of law, the Trust may be amended by the Settlor at any time prior
to the full distribution of the corpus thereof.
ARTICLE II
DISTRIBUTIONS DURING SETTLOR’S LIFETIMES:
Section 2.01
Mandatory Payments of the Income of the Original Trust: (a) At
all times while the Settlor is living, the trustees hereof shall either pay directly to, or
apply for the benefit of the Settlor, all the net income of the ORIGINAL TRUST.
(b) All payments required under the provisions of this section shall be made in quarterannual or more frequent installments.
Section 2.02
Mandatory Payments of the Principal of the Original Trust:
Notwithstanding any other provisions contained herein, the trustee hereof shall either pay
to, or apply for the benefit of, the Settlor such amounts of the principal of the ORIGINAL
TRUST as the trustees determine in the trustees’ sole discretion may be necessary for
such Settlor’s:
(1) Support in her accustomed manner of living;
(2) Education, including college and professional education;
(3) Health; or
(4) Medical, dental, hospital and nursing expenses and expenses of invalidism.
25