Upon the death of the Grantor, the Successor Trustee is responsible for a number of things, including but not limited to:

• identifying and collecting the Trust assets,

• paying the decedent’s last medical expenses, funeral expenses, and other debts,

• filing the decedent’s final individual tax returns and paying any taxes owed, and

• distributing the trust assets pursuant to the terms of the Trust.

A Successor Trustee may also serve in the capacity as Trustee of the Trust in the event the Trustee (initially the Grantor), resigns as Trustee or becomes incapacitated.  If the Successor Trustee serves as Trustee during the life of the Grantor, the Successor Trustee shall administer the Trust pursuant to its terms for the benefit of the Grantor.