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OF COUNSEL: DAVIS KEVIN LIVINGSTON GRAt1)E ST Al RILEY E. KEVIN 11520 10 Marin Street Honolulu, Hawaii 96817 Telephone: (808) 5247500 Facsimile: (808) 5457802 JOHN HARRIS PAPER 41B Cupola Place Honolulu,

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Davis Levin Livingston GRAT1E refers to a type of irrevocable trust commonly used for estate planning purposes.

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Individuals who have established a Davis Levin Livingston GRAT1E are required to file it.

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