This is a great powerpoint for financial advisors and CPAs on advanced trust and estate planning techniques

1. Advanced Estate Planning for Advisors Presents:

2. Legend TRUST Passes Non-Taxable Passes Taxable Passes with a Discounted Value Creditor Protected Trust Creditor Protected LLC Charity

3. The Revocable Living Trust More Than a Piece of Paper!!!

10. RLT Pour Over Will SURVIVING SPOUSE KIDS Durable Power of Attorney Health Care Directive HIPPA

20. RLT Pour Over Will SURVIVING SPOUSE KIDS Durable Power of Attorney Health Care Directive BYPASS MARITAL (QTIP) HIPPA

32. RLT SURVIVING SPOUSE KIDS BYPASS QTIP RESIDUE CHILD #1 CHILD #2

36. RLT Survivor BYPASS QTIP RESIDUE Child Exempt Child Non-Exempt Dynasty Trust

37. LLCs In Estate Planning Protect Assets and Minimize Estate Taxes

39. Asset Protection LLC

42. Bullet Resistant, Not Bullet Proof

43. RLT Survivor BYPASS QTIP RESIDUE RLT Survivor Child Exempt Child Non-Exempt Dynasty Trust

44. THE SPOUSAL GIFTING TRUST Understanding the Ultimate Trust

48. Results (10% growth) $6,948,227.60 $17,370,569.00 $96,000.00 5 30 $2,419,296.00 $6,048,240.00 $96,000.00 5 20 $673,196.80 $1,682,992.00 $96,000.00 5 10 $257,879.50 $644,699.00 $96,000.00 5 5 $42,240.00 $105,600.00 $96,000.00 5 1 Estate Tax Savings Amount in SGTs Annual Gifts made to SGTs Number of Family Members Year of SGT

51. Results of Supercharged SGT $10,422,341 $26,055,853 $144,000 33% $96,000 5 30 $3,628,944 $9,072,360 $144,000 33% $96,000 5 20 $1,009,795.20 $2,524,488 $144,000 33% $96,000 5 10 $386,819 $967,048 $144,000 33% $96,000 5 5 $63,360 $158,400 $144,000 33% $96,000 5 1 Estate Tax Savings Total FMV of SGT Actual FMV of Gifts Discount Discounted Value of SGT Gifts # of Family Members Year Of SGT

52. RLT Survivor BYPASS QTIP RESIDUE RLT Survivor Child Exempt Child Non-Exempt Dynasty Trust Husband Wife

55. RLT BYPASS RESIDUE RLT Child Exempt Child Non-Exempt Dynasty Trust Wyoming Close LLC Husband Wife Spousal Gifting Trusts Survivor QTIP TCLAT

56. THE END QUESTIONS???