Scott W. Dales

Comcast Corp Class A Common — Int/Div

AT&T — Int/Div

Vodafone Group PLC — Int/Div

Verizon Communications Common Stock — Int/Div

CenturyLink, Inc. Common (fka Qwest Communications Int'l) — Int/Div

Frontier Communications Corp. — None

Trustco Bank Corp. NY Common (UTMA) — Int/Div

Met Life Policy Holders Trust — Int/Div

Principal Funds TOD — Int/Div — Open — Financal

SAM Flexible Income Portfolio (A)

Kalamazoo Community Foundation 401(k) and 403(b) JDD) — Int

TIAA-CREF 203(b) Retrrement Fund (JDD) — Int/Div

American Funds 529A Accounts (Thru Princor Financial)

American Funds College Enrollment Fund (CENAX) — Int/Div — Buy

American Funds College Enrollment Fund (CENAX) — Buy

American Funds College Enrollment Fund (CENAX) — Sold (part)

American Funds College Enrollment Fund (CENAX) — Sold (part)

Amercan Funds College 2015 Fund 529A — Int/Div — Buy

Amercan Funds College 2015 Fund 529A — Distnbuted

American Funds College 2018 Fund 529A (CENAX) — Int/Div — Buy

Principal Financial Group Vanable Universal Life (SWD) (H) — Int/Div

Bond & Mortgage Securities (Principal Funds)

Capital Appreciation (Principal Funds)

Diversified International (Principal Funds)

Dreyfus VIP Opportunistic Small Cap (Dreyfus)

Equity Income Account (Principal Funds)

Fidelity VIP Equity-Income (Fidelity Funds)

Invesco Core Equity {Invesco Investment Services, Inc.)

Largecap Blend 11 (Principal Funds)

Largecap Growth (Principal Funds)

Midcap (Principal Funds)

Principal Financial Group Variable Universal Life JUDD) (H) — Int/Div

Capital Appreciation (Principal Funds)

Bond & Mortgage Securities (Principal Funds)

Diversified International (Principal Funds)

Dreyfus VIP Opportunistic Small Cap {Drevius)

Equity Income Account (Principal Funds)

Fidelity VIP Equity-Income (Fidelity Funds)

Invesco Core Equity (Invesco Investment Services, Inc.)

Largecap Blend I1 {Principal Funds)

Largecap Growth (Principal Funds)

Midcap (Principal Funds)

Lake Michigan Federal Credit Union (Deposit Accounts) — Int/Div

PNC Bank (Deposit Accounts) — Interest

S10.

Secretary, Chief Lake Property Owners Assn

Reimbursement — American Bankruptcy Institute (ABI) — Nov. 10-11, 2015 — Troy, MI — Panelist at legal education seminar — Mileage and lodging for might

Reimbursement — Federal Bar Assn (Western Michigan Bankr. Section) — July 30 - Aug.1, 2015 — Mompsonville, MI — Panelist at Bar Assn Mtg, legal seminar — Mileage and lodging for 2 nights

Spouse's income — 2015 — Kalamazoo Community Foundation (Wages)

Part VII, limes 1-6: The stock interests in the "Buby Bells" and their successors are the product of a gift to my wife from her father years before our marriage.

These "Baby Bell™ assets on Lines 1-6 are disclosed though below the reporting threshhold.

Part VII, lines 9-10. This asset reflects the buckpay award from the U.S, Treasury (Hauser litigation).

Part VIL, line 11: the Kalamazoo Community Foundation retirement plan reported "gams® which | assume take the form of reimvested tax-deferred dividends or

other return on investment. This is my wife's retirement account.

Part VII, line 12: the TIAA-CREF reported “gains” which 1 assume take the form of reinvested tax-deferred dividends or other retum on investment. This is my

wife's retirement account.

Part VII, lines 13-20: The 529A accounts listed on these lines are perhaps better identified as part of the American Funds College Target Date Series 2018, a

college savings financial product tailored to the timing of anticipated tuition and other colleged related costs, given the ages of our children. We took two partial

distributions from the college savings accounts (College Enrollment Fund 529A (CENEX)) to fund tuition/room and boird for our oldest son's first year of

college. With respect to the reported gain, I estimated and split the amount reported on Form 1099-Q evenly between the two redemptions because 1 was unable

to allocate gains more precisely to each transaction. Also, in anticipation of having to take distributions in the next several years, we rebalanced our college

savings by shifting funds into the College Enrollment and College 2018 funds through Princor Financial Services on or about January 15, 2015. This explains

the elimination of the various college savings -related funds from this year's report that appeared on last year's report, We no longer hold these assets (reported in

2014) as & result of the January 15, 2015 rebalancing of our college savings portfolio.

Part VII, lines 15 & 19: We purchased the Amencan Funds College 2015 Fund Class 529-A in January, 2015 when we rebalanced our college savings in

anticipation of our sons’ college enrollment. The American Funds College 2015 Fund Class $29-A was closed on June 26th, 2015 and its assets were merged into

American Funds College Enrollment Fund Class 529-A. We had no role in effecting the closure of this fund which was evidently the result of decisions by the

fund managers.

Part VII, lines 21-42. The funds listed after line 21 and line 32, including the Capital Appreciation fund which | did not list on my 2014 financial disclosure, are

listed as supporting detail regarding the two Variable Universal Life ("VUL") policies that my wife and | own. The funds included under the VUL heading are

assets of the Principal Financial Group or its subsidiaries, and do not belong to us. Rather, my wife and | own the VUL insurance contracts, and we do not have

un ownership interest in the insurance company's assets used to fund the policy, nor does the insurance company provide us with transaction information telling us

when the insurance company acquired (or disposed of) underlying assets the company uses to meet its obligations under the life insurance contract. 1 included the

specific fund detail in the interest of full disclosure, although the specific assets are not reportable.