THE __________ CHARITABLE TRUST

             Trust instrument executed on __________ [date], by __________, trustor, of __________ [address], City of __________, County of __________, State of __________, herein referred to as trustor, for the purpose of providing for __________ [name], __________ [indicate relationship, such as: trustor's son], for __________ [his] life, and, thereafter for the purpose of __________ [state ultimate charitable purpose].

                                                                  SECTION ONE

                                                                INTRODUCTION

             This instrument is intended to create a charitable remainder annuity trust conforming to the requirements of Section 664 of the Internal Revenue Code. To the extent permissible under the law, the terms and provisions of this instrument shall be construed accordingly.

                                                                  SECTION TWO

                                                TRANSFER OF TRUST PROPERTY

             For the purposes above stated, trustor creates a trust fund of the property described in Schedule __________ attached to and made a part of the declaration of trust, and transfers and delivers such property, in trust, to __________, of __________ [address], __________, of __________ [address], and __________ [corporate trustee], of __________ [address], trustees. No additional contribution shall be made to the trust after the initial contribution.

                                                                SECTION THREE

                                                 MANAGEMENT OF TRUST FUND

             A. The trustees shall manage, invest, and reinvest the trust fund, or parts of it, as provided in this declaration of trust, and as is permitted under the law of the State of __________, and shall receive and collect the income from the trust fund.

            B. Regardless of any other provisions of this instrument, the trustees shall not engage in any act of self‑dealing as defined in Section 4941(d) of the Internal Revenue Code, or corresponding provisions of any subsequent federal tax laws; nor retain any excess business holdings as defined in Section 4943(c) of the Internal Revenue Code, or corresponding provisions of any subsequent federal tax laws; nor make any investments in such manner as to incur tax liability under Section 4944 of the Internal Revenue Code, or corresponding provisions of any subsequent federal tax laws; nor make any taxable expenditures as defined in Section 4945(d) of the Internal Revenue Code, or corresponding provisions of any subsequent federal tax laws.

             C. No part of the trust fund shall be used to carry on propaganda or otherwise attempt to influence legislation, or to participate in any political campaign. The trustees shall make distributions at such times and in such manner as not to subject the trust to taxation under Section 4942 of the Internal Revenue Code, or corresponding provisions of any subsequent federal tax laws.

                                                                 SECTION FOUR

                                              DISTRIBUTION OF TRUST INCOME

             After deducting expenses necessarily incurred in administering the trust property and a reasonable amount for compensation of the corporate trustee, trustees shall make the following distributions:

             A. During life of non‑charitable beneficiary. The trustees shall pay to __________, the life beneficiary named in this instrument, now living, during __________ [his or her] life an annuity amount of __________ Dollars ($__________) in each taxable year of the trust. The annuity amount shall be paid in equal quarterly installments from income, if possible. Any income of the trust for a taxable year in excess of the annuity amount shall be added to principal.

             B. Charitable beneficiary. On the death of the life beneficiary, the trust shall terminate, and the trustees shall transfer and deliver the corpus of the trust to __________ [charitable beneficiary]. If, however, __________ [charitable beneficary] should fail to qualify as an organization within the provisions of Section 170(c) of the Internal Revenue Code or of a corresponding provision of any subsequent federal tax law, then the trustees shall transfer and deliver the corpus to any charitable corporation, trust, community chest, fund or foundation that, at the time of the contribution by the trustees, is an organization, contributions to which are deductible for income tax purposes as specified in the Internal Revenue Code of the United States.

             C. Disposition of income realized in taxable year of life beneficiary’s death. In the taxable year in which the life beneficiary dies, the trustee shall observe the following special requirement: The annuity trust payment for such taxable year shall be the amount established in subparagraph A of this section, multiplied by a fraction the numerator of which is the number of days between the beginning of such taxable year and the death of the life beneficiary, and the denominator of which is 365 (366 if February 29 is a day included in the numerator).

             D. Income realized in other short taxable years. If any taxable year other than the taxable year in which the life beneficiary dies is a period shorter than 12 months, the trustee shall observe the following special requirement: The annuity trust payment for such short taxable year shall be the amount established in subparagraph A of this section, multiplied by a fraction, the numerator of which is the number of days in such taxable year and the denominator of which is 365 (366 if February 29 is a day included in the numerator).

                                                                 SECTION FIVE

                                             GOOD FAITH DUTIES OF TRUSTEES

             The trustees shall serve without bond and shall be chargeable only with the exercise of good faith in carrying out the provisions of this declaration of trust, and shall not, in the absence of bad faith, be responsible or accountable for errors of judgment.

                                                                  SECTION SIX

                                                               COMPENSATION

             The trustees shall be entitled to reimbursement from trust income for expenses reasonably incurred in the administration of the trust. The corporate trustee shall also be entitled to reasonable compensation from trust income. The individual trustees shall serve without compensation.

                                                               SECTION SEVEN

                                                               MAJORITY RULE

             The act of the majority of the trustees shall be conclusive as to all matters pertaining to this trust, including the investment and distribution of the trust funds. Evidence of such majority action shall be in writing, and shall be filed with the corporate trustee.

                                                                SECTION EIGHT

                                                 CUSTODY OF TRUST PROPERTY

            The corporate trustee shall have exclusive custody of the securities, cash, and other property of the trust fund and shall have the right to register securities or other property held under and pursuant to this declaration of trust in the name of its nominee.

                                                               SECTION NINE

                                                          SUCCESSOR TRUSTEE

             On the death, removal, or resignation of any trustee, his or her or its successor may be appointed by the remaining trustees, and until such time as the successor trustee is appointed, the remaining trustees shall have full power to act under this declaration of trust.

                                                                  SECTION TEN

                                                         NUMBER OF TRUSTEES

             Except during periods following the death, removal, or resignation of a trustee, there shall always be one corporate trustee and __________ [two] individual trustees.

                                                              SECTION ELEVEN

                                                          TRUST IRREVOCABLE

             This trust is irrevocable unless and until the Commissioner of Internal Revenue or his or her delgate makes a final determination that the trust does not qualify as a charitable remainder annuity trust within the provisions of Section 664 of the Internal Revenue Code or corresponding provision of any subsequent federal tax law. In the event of such a determination, the trust instrument may be amended for the sole purpose of causing the trust to conform to such provision.

             Dated __________.

                                                                     ___________________________[Signature of trustor]

 [If applicable, add consent of trustor's spouse]_________________

             Agreed to and accepted __________ [date].

             [Signatures of trustees]           ________________________________

                                                                         ________________________________

For Immediate Release:

Nashville, TN, USA (Press Release) September 9, 2008 — Most of us weren’t surprised when we learned that Google was pursuing what is now known as the notorious Friend Ranking Patent.  Internet advertisers such as Google have long wanted to move beyond the traditional internet advertising pricing methodology, that of Quantity (priced on the number of impressions/insertions and/or click-throughs), and figure out a way to price advertising based upon the Quality (or value) of the person viewing the advertisement.

For this Google took a page from the fast growing social networking sites, most of which have been subtly (or not so subtly depending upon the site) “valuing” participants or profiles since they launched.  An example of the not so subtle is Naymz, a business networking site that makes no bones about “maximizing [ones] professional opportunities by promoting [ones] good name in [the Naymz] Reputation Community.” 

Unlike LinkedIn and other larger business oriented internet networking sites, Naymz goes the extra step of actually giving participants a Reputation Score or “RepScore” as it’s called.  This score is apparently determined by the reputations of those in one’s Reputation Network, and the number and quality of recommendations one receives.   

The largest internet business networking site is LinkedIn.  LinkedIn also incorporates a valuation system.  Each participant is impliedly valued based upon a profile owner’s number and quality of contacts, as well as the number and quality of recommendations received from others in one’s LinkedIn network.  The system infers that a person is more reputable, skilled and esteemed where they have recommendations from persons who are in turn highly recommended. 

Google has already been inserting advertisements on each person’s LinkedIn, Naymz, and other social networking profiles.  What the new patent pending technology does is evaluate one’s advertising value based upon one’s web influence, the quality of those persons linked to your profile.  The net result is that Google can now not only price advertisements based upon the number or quantity of impressions, but it can also price add impressions based upon the QUALITY of those persons that are more likely to view one’s profile (and therefore the advertisement).  

What all this means for you and I is that we now carry a price on our head – literally.  Our YouTube, Facebook, etc. profiles can now be priced based upon our carefully calculated value to Google and its advertisers.  This new pricing methodology would be more palatable if we actually got a cut of the advertising dollars generated off of our web power and influence – but we don’t.  If you’re really quiet, you can almost hear internet advertisers cheer every time we beef up our profiles, connect to more influential people, and invite a greater number of quality recommendations. Because, at the end of the day, it is Google and other internet advertisers that are benefiting from our good names.

For more information, visit www.cyberank.com, www.castleventure.com, or email info@castleventure.com.