Fredrick E. Clement

Trust #1 — Int/Div — Exempt

American Funds- Income Fund of America A

American Funds- Investment Company of America

Franklin Funds- Franklin Income Fund

Invesco VK Comstoc

Invesco VK Equity and Income

lnvesco VK Growth and Income

Morgan Stanley Money Market Fund

Real Property (Tri-Plex) - King City, Monterey County, CA

Wells Fargo Bank Account

Trust #2 — Int/Div

Anmnuity-MetLife — Redeemed

American Funds- Capital World Growth and Income

American Funds- Growth Fund of America A

American Funds- Income Fund of America A

American Funds- Investment Company of America A

Franklin Funds Income Fund

Invesco VK Comstoc A

Invesco Equity Income A

Invesco Growth and Income A

New York Life Retirement Annuity

Oil Painting

Wells Fargo Account #1

Wells Fargo Account #2

Gold Coins

Fredrick E. Clement Attorney at Law Furn & Equip. — None — Sold — H erpe

Fredrick E. Clement Attorney at Law Accounts Receivable — Int/Div

IRA #) — Int/Div

American Funds Capital World Growth and Income A — Sold

American Funds Capital World Growth and Income B — Sold

American Funds Capital World Growth and Income C — Sold

Invesco Constellation A — Sold

Invesco Constellation € — Sold

Morgan Stanley Small Company Growth — Sold

Morgan Stanley Money Market — Sold

IRA #2 — Int/Div

American Funds- Growth Fund of America

American Funds- Income Fund of America

First Eagle Global Fund

Franklin Funds Income Fund — Sold

Invesco VK Comstoc

Invesco Small Cap Value — Sold

Pimco Real Return

Morgan Stanley Money Market

SPDR S&P Intr, Dividend ETF — Sold

SPDR S&P Dividend ETF — Sold

Amex S&P S00 Index Fund — Sold

SPDR Dividend — Sold

shares Iboxx Invest GR COR FD — Sold

Bank Commerce Holdings CA — Sold

Amex S&P S00 Index Fund — Sold

Plumas Bank Corp — Sold

Energy Trasnfer Partners — Sold

Kinder Morgan Energy Ptrs LP — Sold

ARES Comp — Sold

Ishares Barclays — Sold

New York Life: Whole Life Policy — Int/Div

1/12 Real Prop. Int. (Vacant Land) Grays Harbor County, WA — None

Tr Counties Bank Account #1 — Interest

Tri Counties Bank Account #2 — Interest

Redding Bank of Commerce Account 2) — Interest

Accounts Receivable collected after sale of Law Practice — Int/Div

Lawyers Mutual Insurance Company Policy — Int/Div

Propnctor, Fredrick E. Clement, Attorney at Law

Memeber (Non-Voting), Federal Bar Assocation (San Joaquin Valley Chapter)

Gift — Sacramento Valley Bankruptcy Forum — Conference registration — $450.00

Agreement — 2012 — Thomas H erpe -- Sale of Law Practice. Filer to receive 60% of collected accounts receivable due on date of sale

Liability — Redding Bank of Commerce — Line of Credit

Income — 2012 — Fredrick E. Clement, Attorney at Law (gross amount) — S45.492.00

Income — 2012 — Accounts Receivable from Sale of Practice — S29.996.52

Spouse's income — 2012 — Fredrick E. Clement, Attorney at Law (wages)

1. Positions

Line 2: Filer will be the Successor Trustee for Trust #2 in the future. Filer is the beneficiary of Trusts #1 and 2, and the assets of those trusts are listed in Part VII

VIL Investments and Trusts

Line 2 (Trust #1): Value of Mutual Funds from Broker and real estate is Trustee's estimate,

Line 3 (Trust #2): Stock and Mutual Fund values are from Broker and all else is Trustee's estimate,

Line 20: Filer deems this to have no value. Filer has an Errors & Omissions policy with Lawyers Mutual Insurance Company, and, by definition, a residual

ownership interest. Based on conversations with Office of the General Counsel at Laywers Mutual, filer believes this to have no value.

Mutual Fund Conversion: The Initial Financial Disclosure Report contained 7 B” mutual funds that in 2012 automatically converted to A” mutual funds of the

same fund. Those are: (1) American Funds-Income Fund of America B; (2) American Funds-Growth Fund of America B; (3) American Funds-Income Fund of

America B; (4) American Funds-Investment Company of America B; (5) Invesco VK Comstoe B; (6) Invesco Equity Income B; and (7); Invesco Growth and

Income B.

SPDR S & P Inter. DVD ETF (Line 57 of Initial Report) was duplicate entry and has been deleted as erroneous.

Tips BD Fd. (Line 67 of Initial Report) was duplicate of Ishares Barclays and has been deleted as erroneous.

Amended Report: Amendments were made to Parts 1, TV and V only.