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          <StateAbbreviationCd>MO</StateAbbreviationCd>
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        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMERCE TRUST COMPANY MONITORS THE PAYOUTS OF THE NET INCOME SO THAT 25% OF THE INCOME IS SPENT FOR THE BENEFIT OF THE GRADE SCHOOL CHILDREN AND 75% IS SPENT FOR THE BENEFIT OF THE HIGH SCHOOL CHILDREN PER THE TERMS OF THE GOVERNING DOCUMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMERCE TRUST COMPANY TAX DEPARTMENT REVIEWS THE 990 BEFORE IT IS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMERCE TRUST COMPANY IS CO-TRUSTEE AND FOLLOWS COMMERCE BANK'S CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION FOR COMMERCE TRUST COMPANY IS BASED ON COMMERCE BANK'S PUBLISHED FEE SCHEDULE. THE TWO INDIVIDUAL TRUSTEES ARE NOT COMPENSATED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>SAME AS ABOVE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Book to Tax $377</ExplanationTxt>
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