Estate of Marie A. Maniglia, Deceased, Joseph S., Maniglia, Executor - Page 4

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          Massachusetts law and naming the decedent as the settlor and sole           
          beneficiary and Joseph S. Maniglia as trustee.  The indenture of            
          trust was recorded in the registry on August 5, 1977, and has               
          never been amended.  Additionally, an unrecorded statement of               
          beneficial interest designated the decedent as the sole                     
          beneficiary of the Fam-Trust.                                               
               Also on August 1, 1977, the decedent conveyed the property             
          to “Frank S. Maniglia” as trustee of the Fam-Trust for a nominal            
          consideration and recorded the deed in the registry.  On                    
          September 14, 1977, the decedent recorded a confirmatory deed in            
          the registry which stated that, because of a typographical error,           
          the previously recorded deed had mistakenly referred to Frank S.            
          Maniglia as trustee when, in fact, Joseph S. Maniglia was the               
          trustee.                                                                    
               Joseph S. Maniglia managed the property, except for a period           
          in the early 1980s when he was unable to perform his management             
          responsibilities.  The bank account into which rents were                   
          deposited and from which expenses were paid was at all times in             
          the name of “Fam-Trust”.                                                    
               On June 8, 1978, Joseph S. Maniglia signed a building permit           
          with the City of Boston which named “FAM Trust” as the owner of             
          the property.  All documentation relating to the building permit            
          indicated that “FAM Trust”, or Joseph S. Maniglia, trustee of the           
          Fam-Trust, was the owner of the property.                                   






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