CUSTODIAN CHANGES - Transfers involving a change in custodian, usually a qualified plan custodian (ie: Merrill Lynch Custodian FBO Dean Cash IRA to Prudential Securities Custodian FBO Dean Cash IRA). Charge to transferring investor: $10.00.

RE-REGISTRATIONS - Transfers involving a re-registration of units from one type of account to another type utilizing the same tax ID number (ie: Individual to Joint account) and TOD. Excludes transfers to trust accounts. Charge to transferring investor: $50.00.

RESALES - Transfers involving a sale of units from one registration to a new registration (Includes price per unit paid to seller). Charge to transferring investor: $50.00.

TRANSFERS BY RULE OF LAW - Transfers involving legal documents such as death, divorce, dissolving pension plan or profit sharing plan and bankruptcy. Charge to transferring investor: $50.00.

OTHER TRANSFERS - Transfer involving name changes, transfer to trust, gifts, re-registrations to a new tax ID number. Charge to transferring investor: $50.00.

MEDALLION® Signature Guarantee
EACH signature must be guaranteed by a member of an approved MEDALLION® Signature Guarantee Program; required on all transferor and transferee applications.

Transfer requests should be mailed to:
ACS
C/O Marisha Morris
3988 N. Central Expressway
Building 5, 6th Floor
Dallas TX, 75204

Quick Reference

1. Death
2. Sale
3. Gift
4. Divorce
5. Trust
6. Custodial

DEATH

1. Death of a joint tenant and tenants in entirety (into an individual account):
   
   Transfer Form
   
   The below items may be required in order to process the transfer.
   
   
   1. Original certified death certificate
   2. W9 of new ID# (if it is changing)
   3. MEDALLION® Signature Guarantee required
2. Death of an individual, community property, and tenants in common:
   
   Transfer Form
   
   The below items may be required in order to process the transfer.
   
   
   1. Copy of death certificate
   2. Original certified Letters Testamentary
   3. MEDALLION® Signature Guarantee required
3. Death of a trustee:
   
   Transfer Form
   
   The below items may be required in order to process the transfer.
1. Original certified death certificate
2. Portion of the trust stating that upon the death of one co-trustee the other can act alone or becomes sole trustee (title and signature pages as well)
3. W9 if taxpayer identification number is changing (i.e. husband is deceased and identification number is to be changed to the wife's)
4. MEDALLION® Signature Guarantee required
   
   
4. When (1) a sole trustee dies, (2) remaining co-trustee wants to change the registration completely or (3) adding a substitute co-trustee:
   
   Transfer Form
   
   The below items may be required in order to process the transfer.
   
   
   1. Original certified death certificate
   2. Successor trustee provision (title and signature pages as well
   3. MEDALLION® Signature Guarantee required

1. Sale through a secondary market:
   
   Transfer Form
   
   The below items may be required in order to process the transfer.
   
   
   1. Power of Attorney documents (this form gives the secondary market the authority to sign our documentation on behalf of the investor). Investors signatures must be Medallion signature guaranteed.
   2. Corporate Resolution
   3. Department of Corporations (DOC) approval if necessary (see DOC instructions).
   4. MEDALLION® Signature Guarantee required
2. Sale directly between two parties:
   
   Transfer Form
   
   The below item may be required in order to process the transfer.
   
   
   1. Department of Corporations (DOC) approval if necessary
   2. MEDALLION® Signature Guarantee required

GIFT

1. When there is no money, or other consideration, exchanged between two parties:
   
   Transfer Form
   
   
   1. MEDALLION® Signature Guarantee required

DIVORCE

1. When a divorce decree is received and the account is being transferred from joint name to individual name:
   
   Transfer Form
   
   The below items may be required in order to process the transfer.
   
   
   1. Divorce decree - original certified court order that must clearly specify the ATEL units being transferred and the transferee name
   2. W9 if taxpayer identification number is changing
   3. MEDALLION® Signature Guarantee required
2. Request for a transfer due to divorce without a decree:
   
   Transfer Form
   
   The below item may be required in order to process the transfer.
   
   
   • MEDALLION® Signature Guarantee required

TRUST

1. Transfer from an individual (or various other registration types) into a trust:
   
   Transfer Form
   
   
   • MEDALLION® Signature Guarantee required

CUSTODIAL

1. Transfer between custodians keeping the registration type the same (i.e. IRA, pension or profit sharing plan:
   
   Transfer Form
   
   
   • MEDALLION® Signature Guarantee required
     
     
2. Change of ownership type within the same custodian just needs to be requested by the custodian by LETTER OF INSTRUCTION with the appropriate signatures.