WPC M6!תMuR'Eg蕥'6밾asWtaR@Ä^zgܦ, iWAʇ. <-tPcMOle':zUn臥؃D;ڰ<\2oY䅰癮&S!p".*#LUaN  %[ 0:a 0 0 0t 0\ 0A 0# 0 0 0 0 0i 0B 0 0 0 0 0R 0 0 0 0 0e 07 0 0 0 0aU_>$U*bU0^ w4 mHP LaserJet 2100,,,,,,,,0(9 Z6Times New Roman RegularX($USUS.,2G+J 0_level1  X /%4 4 <DL/23  ..  2( 4 <DL2  2D+J 0_level2   ," <DL,23  ..  2( 4 <DL2  2A+J 0_level3   ) <DL)23  ..  2( 4 <DL2  2>+J 0_level4  ` &<<DL&23  ..  2( 4 <DL2  2;+J 0_level5   #DL#23  ..  2( 4 <DL2  28+J 0_level6    DL 23  ..  2( 4 <DL2  25+J 0_level7  h DDL23  ..  2( 4 <DL2  22+J 0_level8   L23  ..  2( 4 <DL2  2/+J 0_level9    L23  ..  2( 4 <DL2  2GJ 0_levsl1  X /%4 4 <DL/23  Ԁ  2( 4 <DL2  2DJ 0_levsl2   ," <DL,23  Ԁ  2( 4 <DL2  2AJ 0_levsl3   ) <DL)23  Ԁ  2( 4 <DL2  2>J 0_levsl4  ` &<<DL&23  Ԁ  2( 4 <DL2  2;J 0_levsl5   #DL#23  Ԁ  2( 4 <DL2  28J 0_levsl6    DL 23  Ԁ  2( 4 <DL2  25J 0_levsl7  h DDL23  Ԁ  2( 4 <DL2  22J 0_levsl8   L23  Ԁ  2( 4 <DL2  2/J 0_levsl9    L23  Ԁ  2( 4 <DL2  2GJ 0_levnl1  X /%4 4 <DL/23   2( 4 <DL2  2DJ 0_levnl2   ," <DL,23   2( 4 <DL2  2AJ 0_levnl3   ) <DL)23   2( 4 <DL2  2>J 0_levnl4  ` &<<DL&23   2( 4 <DL2  2;J 0_levnl5   #DL#23   2( 4 <DL2  28J 0_levnl6    DL 23   2( 4 <DL2  25J 0_levnl7  h DDL23   2( 4 <DL2  22J 0_levnl8   L23   2( 4 <DL2  2/J 0_levnl9    L23   2( 4 <DL2  \  `&Times New Roman%2A`ArialV{rA`WP MathA|, Y,:i+003|xU  !USUS.,  _&%XX &%%&{  EstatePlanning   Estateplanninginvolvesthepreparationoflegaldocumentstopreservethepropertyyouhaveaccumulated  andtoprovidefortheprivateandcostefficienttransferofyourwealthtothosewhomyoudesiretobenefit. k # XDX% &=##XDXX XD\# XDXXXD#XDXX XD #&%XXD &%%&Itcansaveyourfamilytheheartbreakofinternalfightsovermoneyandtheworkofwearingadministrative =  details.Itcanassistyouinpreparingforthenewextendedlongevitysoyoucankeepyourpropertyevenif & v youhavealong,expensiveillness.Youcanentrustyourmoneymanagementtoaprofessionalorother  _ competentpersonintheeventyoubecomeunabletotakecareofyourownaffairs.Youcanprotectyour  H spousefrompressurefromoverbearingfamilymembers,creditorsandanyotherpersonseekingtobenefit  1  fromyouraccumulatedwealth.Youcanbuildfairrelationshipsinfirstandsecondmarriagesandamong    siblingswithdifferentfinanciallifestyles.     # XDX% &O##XDXX XDn#&%XXD &%%&  # XDX% &##XDXX XD-#&%XXD &%%&Forthesereasonsandmore,estateplanningisanessentiallinkinprovidingfortheprosperityofyourfuture   andyourfamily'sfuture.AnestateplanquiteoftenconsistsofWills,Trusts,FamilyLimitedPartnerships, n  LivingWillDeclarations,AdvanceHealthCareDirectivesandDurablePowersofAttorney. W    # XDX% &##XDXX XD#&%XXD &%%&  # XDX% &##XDXX XD# &%XXD &%%&Wills )y   # XDX% &6 ##XDXX XDU #!X-XXXD  !&%X!X-#&%%!& # &%%&AwillisalegaldocumentwhichdirectsaCountyCircuit(formerly"Probate")Courtastothepaymentof  Z adeceasedperson'sbills,suchastaxes,accountingexpenses,legalexpensesandfuneralexpenses,and C directstheJudgeastotherecipientsofyourwealth.ItisapopularmisconceptionthatawillavoidsCircuit , Courtadministration.Inestateplanning,titletopropertydeterminesthemethodoftransfer.Propertytitled  inthenameofanindividualatdeathgenerallyrequiredcourtadministrationwiththewillasthegoverning  document.   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F # XDX% &##XDXX XD#&%XXD &%%&The# XDX% &##XDXX XD#&%XXD &%%&Corpus.This# XDX% &j##XDXX XD#&%XXD &%%&isLatinfor"body",buthereitmeansthemoneyitselforthebonds,stocks,diamondsor "! whateverelseyouwishtogivetothetrusteeforthebenefitofthebeneficiary.The# XDX% &##XDXX XD#&%XXD &%%&SettlororGrantoris# XDX% &E##XDXX XDd#&%XXD &%%&you, #" thepersonwhocreatedthetrust.ThereareseveraltypesofTrusts. $# # XDX% &##XDXX XD#&%XXD &%%&TheRevocableTrustisa# XDX% &##XDXX XD#&%XXD &%%&trustthesettlorcanrevokeandstop.# XDX% &t#  PX XD# P P#"   P l&!% #"XTR X " ##XDX X"XTR=#&%XXD &%%&TheIrrevocabletrustisatrustthesettlorcannotterminate;itgoesonwithoutcontrolbythe# XDX% &##XDXX XD#&%XXD &%%&Settloronceit (#' hasbeenmade.Theirrevocabletrustisgenerallyusedforlifeinsuranceand# XDX% &##XDXX XD#&%XXD &%%&cannotbechanged.Itis )$( completedforgifttaxpurposes.Itshiftstheeconomicappreciation# XDX% &##XDXX XD#&%XXD &%%&andtheincometaxconsequencestothe u*%) beneficiary. ^+&* # XDX% &##XDXX XD#&%XXD &%%&Intervivos# XDX% &l##XDXX XD#&%XXD &%%&Ԁtrusts,a# XDX% &##XDXX XD#&%XXD &%%&lsoknownas"living"trusts,aretruststhatyoucreateduringyourlifetime.# XDX% &##XDXX XD#&%XXD &%%&Youcaneven 0-(, bethetrustee.Thetrustcanterminateonyourdeathorduringyourownlifetime.# XDX% &]##XDXX XD|#&%XXD &%%&Onethatyoucreateduring  yourlifetimecanpouroverintoanothertrustinyourwillsothatit# XDX% &W ##XDXX XDv #&%XXD &%%&continuesevenafteryourdeath.# XDX% &Q!#  PX XD# P Pp!#"   P  #"XTR X " !##XDX X"XTR"#&%XXD &%%&Testamentarytrustsarethe# XDX% &"##XDXX XD"#&%XXD &%%&trustscreatedinyourwillorinan# XDX% &/###XDXX XDN##&%XXD &%%&intervivos# XDX% &###XDXX XD##&%XXD &%%&Ԁtrust,andcomeintoactiononly   uponyourdeath.# XDX% &g$##XDXX XD$#!X-XXXD    !&%X!X-#&%%!&1%# &%%&FamilyLimitedPartnerships # XDX% &i%##XDXX XD%#!X-XXXD   !&%X!X-#&%%!&.&# &%%&See"FamilyLimitedPartnerships"subsection.# XDX% &c&##XDXX XD&#!X-XXXD {      !&%X!X-#&%%!&7'# &%%&LivingWillDeclarations # XDX% &'##XDXX XD'#!X-XXXD \      !&%X!X-#&%%!&I(# &%%&TheLivingWilliscreatedinorderto......# XDX% &(##XDXX XD(#!X-XXXD =      !&%X!X-#&%%!&o)# &%%&AdvancedHealthCareDirectives # XDX% &)##XDXX XD*#!X-XXXD n      !&%X!X-#&%%!&*# &%%&TheAdvancedHealthCareDirective......# XDX% &*##XDXX XD+#!X-XXXD O     !&%X!X-#&%%!&+# &%%&DurablePowersofAttorney # XDX% &+##XDXX XD=,#!X-XXXD 0     !&%X!X-#&%%!&,# &%%&PowerofAttorneyEffectiveUponDisabilityorIncapacity.....# XDX% & -##XDXX XDN-#!X-XXXD      !&%X!X-#&%%!&-# &%%&PowerofAttorneyEffectiveUponExecution......# XDX% &C.##XDXX XD.#!X-XXXD  #XDXX!X- /#