Balance Trust Company Ltd.

Balance Trust Company Ltd. is a special purpose trust company incorporated under the Loan and Trust Corporations Act (Alberta), R.S.A. 2000, c. L-20, with its registered office at 888 3rd St SW, Bankers Hall West Tower, 10th Floor (Attn: Balance), Calgary, Alberta, T2P 5C5, Canada.

Balance Trust Company Ltd. is a wholly-owned subsidiary of Paradiso Ventures Inc. and a qualified custodian of digital assets and fiat, the second-ever registered in Canada, serving regulated entities such as investment fund managers, investment advisers, broker-dealers, and other accredited investors in both Canada and the U.S.

Balance Trust Company Ltd. maintains regulatory capital in excess of CAD $10 million in accordance with applicable requirements, is a Canadian custodian as defined in National Instrument 31-103, and can act as a custodian of assets held in Canada for investment funds, as outlined in National Instrument 81-102. In the United States, Balance Trust Company Ltd. is a foreign financial institution and therefore a Qualified Custodian under 17 C.F.R. § 275.206(4)-2 (the “Custody Rule”), as well as an Eligible Foreign Custodian under Rule 17f-5 to the Investment Company Act of 1940 (the “ICA”).

Balance Trust Company Ltd. is a reporting financial entity with Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) and also registered with the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) as an MSB with registration number 31000295285424.