Custody fee. This fee is paid for services performed by the custodian for holding the shares you acquired through the
plan, collecting and reinvesting cash dividends, maintaining individual records, and providing you with detailed
statements of your account. It is a fixed percentage of each deposit. You can deduct this fee.

Trustee's commissions for revocable trust. If you set up a revocable trust and have its income distributed to you, you
can deduct the commission you pay the trustee for managing the trust to the extent it is to produce or collect taxable
income or to manage property. However, you cannot deduct any part of the commission that is for producing or
collecting tax-exempt income or for managing property that produces tax-exempt income.

If you are a cash-basis taxpayer and pay the commissions for several years in advance, you must deduct a part of the
commission each year. You cannot deduct the entire amount in the year you pay it.