Trust Fee Schedule

ALL ANNUAL FEE CALCULATIONS, DESCRIBED HEREIN, ARE BASED ON THE MARKET VALUE OF THE ACCOUNT'S ASSETS AT TIME OF CALCULATIONS. FEES ARE AUTOMATICALLY DEDUCTED QUARTERLY FROM THE ACCOUNT, UNLESS PREVIOUS BILLING ARRANGEMENTS HAVE BEEN MADE.

Schedule Effective April, 2008

TRUSTS, AGENCIES & GUARDIANSHIPS

1. Base Fee: $79.15 per quarter, plus
   
   1. $7.98 per $1,000 on the first $250,000 value;
   2. $6.98 per $1,000 on the next $500,000 value;
   3. $3.86 per $1,000 on the next $4,250,000 value;
   4. $2.74 per $1,000 on the next $5,000,000 value;
   5. $2.25 per $1,000 on the balance.
2. No fee is computed on the value of real estate.
3. Farms and other income producing property held in the account will be assessed a percentage of income earned from the property. The percentage charged depends on the amount of management required:
   1. Tenant management of the property - 10% fee.
   2. Cash Rent management of property - 7% fee.
   3. Outside Manager of property, if acceptable to the Trustee - 3% fee.
4. An acceptance fee will be charged on trust accounts where Central Bank is not the executor of the will or original trustee of $2.54 per $1,000 asset value. (negotiable)
5. The fee for revocation of a living trust is $4.09 per
   $1,000.00 of the closing balance. (negotiable)
6. Guardianships - Management fees plus extraordinary tims.

EMPLOYEE BENEFIT - RETIREMENT ACCOUNTS

1. Self-Directed Individual Retirement Accounts Base Fee: $15.30 per quarter, plus $3.32 per quarter per security or asset, excluding Trust Department sponsored mutual funds excluding loans, loans will be assessed at $35.24 per quarter per loan, plus $31.63 for each purchase or sale executed by the Trust Department excluding Trust Department sponsored mutual funds.
2. Trust Department-Managed IRA
   Base Fee: $23.29 per quarter, plus
   1. $7.65 per $1,000 on the first $100,000 value;
   2. $6.56 per $1,000 on the next $400,000 value;
   3. $5.46 per $1,000 on the balance.
3. 401K & Profit Sharing Plans
   1. Recordkeeping & Plan Documents
   2. Administrative Set-up Fee (one time): $1,000.00
   3. Per Participant Account establishment Fee (one time): $10.00
   4. Annual Recordkeeping & Administration Fees
      
      1. Base Fee: $1,500.00
      2. Per "Active" participant fee: $32.00
   5. Investment Management & Participation Education
      $500.00 minimum Less than $500,000
   6. If assets greater than $1 Million the base fee and per active participant fee is waived. The fee will be assessed as follows:
      
      1. .10%: $500,000 - $1 Million
      2. $6.08 per $1,000: $1 Million - $2 Million
      3. $4.06 per $1,000: $2 Million - $3 Million
      4. $3.05 per $1,000: More than $3 Million
   7. Simple Plan Fees:
      
      1. Annual Fee for Plan administrative & Documentation $100.00
         
         1. Per participant in the Plan $10.00
      2. Quarterly fee of $15.30 per account. If the account has securities or assets, other than Trust Department sponsored mutual funds the fee will be $3.32 per quarter for each security or asset.
4. Life Insurance Funded Plans
   Base Fee: $200.00 (where primary duty is to act as trustee for insurance policies).
5. $3.00 will be charged for each distribution check.
6. Reasonable fees will be charged for account administration work if needed.
7. A fee will be charged for plan document creation and administration of business pension plans.

EXECUTOR OR ADMINISTRATOR SERVICES

1. Minimum Fee: $1,000.00
2. 1.5% - 3% of estate assets based on complexity of estate
3. Hourly rate assessment for time spent beyond normal duties of $85 per hour for officer time and $45 per hour for staff time.
4. When the bank acts as co-executor or co-administrator, the bank's fee will be the same as when it acts alone.

HEALTH SAVINGS ACCOUNTS

1. Self-Directed
   
   Base Fee: $15.30 per quarter, plus $3.28 per security or asset, plus $31.63 for each purchase or sale executed by the Trust Department, excluding Trust Department sponsored mutual funds.
2. Managed
   Base Fee: $23.29 per quarter, plus
   1. $7.65 per $1,000 on the first $100,000 value;
   2. $6.56 per $1,000 on the next $400,000 value;
   3. $5.46 per $1,000 on the balance

CUSTODIAL ACCOUNTS

1. $3.32 per quarter for each security (asset) held in account.
2. $0.74 per $1,000 market value of assets in account.
3. $36.08 per quarter for real estate or other loans.
4. $31.63 for each security received or delivered from account
   (except upon opening account).
5. $31.63 for each sale or purchase executed by the Trust Department for the account owner, excluding Trust Department sponsored mutual funds.
6. Minimum Fee of $77.57 per quarter.
7. Under $100,000 Minimum Fee: $48.94 per quarter.

INVESTOR ACCOUNTS

1. Level One - Self Directed
   Base Fee: $15.30 per quarter
2. Level Two - Investment Managed
   Fee: $3.32 per $1000.00 value
   Minimum Fee: $28.25 per quarter

CASH MANAGEMENT ACCOUNT

1. $3.24 per $1,000.00 on the average daily balance
2. Minimum Fee: $15.30 per quarter

LAND TRUSTS

1. Acceptance Fee: $295.00
2. Base Fee: $180.00 annually, plus
   1. $50.00 per document requiring Bank officer's signature.

LIFE INSURANCE TRUSTS

1. Acceptance Fee: $375.00
   
   1. Active Fee: $345.00
   2. Non-Active Fee: $210.00
2. An insurance trust is considered active if the Trust Department is responsible for paying life insurance premiums, or needs to correspond with or between the grantors, beneficiaries, or the insurance companies.

CORPORATE TRUSTEE - BOND PAYING AGENT

1. Acceptance Fee: $325.00
2. $375.00 per payment
3. Pricing assumes registration through Depositors Trust Company

EXTRAORDINARY SERVICES

1. A reasonable fee will be charged for the following:
   1. Income tax return.
   2. Government forms completion.
   3. Extra copies of accounting reports.
   4. Excessive number of transactions in any account.
      (More than 75 trans/yr charged $0.68 each)
   5. Time spent on account beyond normal duties.