Disclaimer: THE SERVICES PROVIDED BY ETP CANADA INC. DOES NOT CONSTITUTE, AND SHOULD NOT BE TAKEN AS A SUBSTITUTE FOR, APPROPRIATE LEGAL, TAX AND INVESTMENT ADVICE RELATING TO THE ADMINISTRATION OF THE ESTATE AND YOUR DUTIES AS ESTATE TRUSTEE(S). NOTHING PROVIDED FOR DURING THE COURSE OF THE SERVICES SHALL BE CONSTRUED AS LEGAL, TAX, OR INVESTMENT ADVICE. YOU ARE SOLELY RESPONSIBLE FOR OBTAINING APPROPRIATE LEGAL, TAX, AND INVESTMENT ADVICE CONCERNING STATUTORY (OR CONTRACTUAL) ESTATE AND ESTATE TRUSTEE(S) OBLIGATIONS.

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