Federal Deposit
Insurance Corporation

Robert E. Feldman
Executive Secretary
Attn:  Comments/Legal ESS
Federal Deposit Insurance Corporation
550 17th Street, NW
Washington, DC  20429

Re:  FDIC Insurance on Living Trust Accounts

Dear Mr. Feldman:

This is in reply to your request for public comment on the proposal to clarify and simplify the FDIC's regulations on the insurance coverage of living trust accounts.

Of the two alternatives to consider, the second alternative appears to be the less confusing and simplest one to use.  This alternative would insure the living trust account up to $100,000.00 per owner of the account, and the beneficiaries and contingencies would be irrelevant.  It would mean less meticulous record keeping for the financial institution.

Sincerely,

Ann White
Vice President & Trust Officer
First National Bank & Trust Company
Main & Broadway
Georgetown, KY  40324