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PARS BENEFIT TRUST <br />FBO <br />CITY OF SAN MARCOS <br />PARS SECTION 457(b) ALTERNATIVE RETIREMENT PLAN <br />Effective October 1, 2015 <br />ACCOUNT IS ENTERED INTO BY CLIENT <br />AND U.S BANK NATIONAL ASSOCIATION, AS TRUSTEE <br />This document is entered into by U.S. Bank National Association ( "U.S. Bank "), as trustee. All references in this <br />document and all account related documents to Union Bank of California, N.A. and /or Union Bank, N.A. ( "Union <br />Bank "), are replaced with U.S. Bank. <br />1 <br />