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        <Explanation>THE CHAIRMAN AND SECRETARY OF THE BOARD OF TRUSTEES AND THE ATTORNEY FOR THE TRUST REVIEW FORM 990 PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE TRUSTEES ARE REMINDED OF THEIR DUTY TO DISCLOSE ANY CONFLICT THAT THEY ARE AWARE OF. AN ANNUAL QUESTIONNAIRE IS REQUIRED TO BE FILLED OUT BY TRUSTEES AND SERVICE PROVIDERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES DOCUMENTS AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>