Hilda G Rosin Trust

Each year, in accordance with the trust agreement, the Hilda G. Rosin trust (the "trust") distributes 100% of its entire net income to three designated 501(c)(3) organizations as follows:(1) 25% of the net income to beron jewish older adult services of atlantic county; (2) 25% of the net income to the milton and betty katz jewish community center of atlantic county; and (3) 50% of net income to the jewish federation of atlantic and cape may counties (the "federation").the sole trustee of the trust is the foundation of jewish federation of atlantic and cape may counties (the "foundation"). The foundation is a disregarded entity of the federation. The trust agreement provides that the foundation manages the investments of the trust.