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1. Estate planning for the business owner Presentation by Tyron Foreman Financial Adviser 021 945 2258 / 082 937 9644 tyron.foreman@sanlam4u.co.za 12/2007

2. Agenda What is estate planning? How is estate planning done? When is estate planning done? Who must be involved in estate planning? Why estate planning?

3. What is estate planning? Estate planning is … The continual planning of the accumulation (building up) of or creation of your assets, the utilisation thereof during your lifetime and the eventual distribution thereof during your lifetime or after your death, to give you and your family the best possible advantage in the long term

4. Why estate planning? Protection of assets Minimisation of tax Income tax Estate duty Capital gains tax Value added tax Donations tax Transfer duty

5. Why estate planning? Equitable inheritance Care of dependants Succession

6. Who must be involved in estate planning? Business-owner Husband Children Heiress Capable advisers

7. When is estate planning done? Continually Factors that necessitate continual reviewal: Legislation Economical/Political conditions Births/deaths/marriages/divorces Occupations of children/heiress

8. How is estate planning done? Document all relevant information Assets Liabilities Income Expenditure Legal; structures Composition of family Wishes/Vision

9. How is estate planning done? Analyse information Make recommendations Implement recommendations Review continually