Important information: please note that donations to the Fund are not considered charitable for tax law purposes, and are therefore not tax-deductible. If you are a US taxpayer and contribute more than $13,000 per child you may be required to file a gift tax return. Non-US taxpayers may also be subject to gift tax or other restrictions. Please consult your tax adviser for further information. All donations will be split equally between Brian Stow's two children. As custodian, Fiduciary Trust International of California will invest the donations in college savings plans managed by an affiliate. Fiduciary Trust and its affiliate will waive fees, reimburse expenses, and/or make contributions to the Fund, to the full extent permitted under law, so that they do not benefit financially from the Fund. Fiduciary Trust will disburse monies for the children's education expenses until they reach age of 21, at which time, the children would have full control of the funds to use for educational or non-educational purposes.