Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Estate Planning Managing Your Assets The information contained in this presentation is being provided with the understanding that it is not intended to be interpreted as specific legal or tax advice. Individuals are encouraged to seek the guidance of their own personal legal or tax counsel. Estate planning is done in conjunction with your estate planning attorney, tax attorney, and/or CPA.

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # What is Estate Planning? Estate planning is a process of setting up legally effective arrangements that are designed to help you accumulate and conserve assets to enhance your financial position during your lifetime and will help provide your family financial security after your death.

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Why An Estate Plan Is Important When You Are Living It is a process that can help you accumulate and conserve assets It addresses your legal and financial concerns, taking into account your goals and tax considerations It takes advantage of existing laws and funding vehicles designed to reduce taxes and to help manage your property in an efficient and profitable way during your lifetime

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Why An Estate Plan Is Important After You Are Gone An estate plan can help make sure your family will get as much of your estate as is legally possible It can help your family avoid most, if not all, estate taxes It can provide your family with the liquid assets they need to pay taxes so they’re not forced to sell your business or other non- liquid assets It will make sure the distribution of your estate is done in the way you wish

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Who Should Consider Estate Planning and When Should You Start? Estate planning is especially important for individuals who are married, have children, are responsible for financially taking care of another individual, own a business interest, want to reduce taxes, or want to make charitable donations after they are gone. Estate planning is an ongoing, lifetime process that should begin once an individual begins accumulating assets, purchases a business interest, or becomes financially responsible for another individual.

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Estate Planning Techniques A variety of estate planning techniques exist, from basic wills, durable power of attorneys, and life insurance to the more advanced irrevocable life insurance trusts, charitable remainder trusts, grantor retained unitrusts, generation skipping transfers, and family limited partnerships. Your estate planning team can help you determine which methods will work best for you.

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Life Insurance Plays a Critical Role in Estate Planning It provides immediate cash to pay estate settlement expenses and taxes It provides the capital to meet the financial needs of your family It can be used to help accumulate savings to supplement your retirement income

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Life Insurance Coupled With an Irrevocable Life Insurance Trust Can Be Even More Advantageous The proceeds of the life insurance policy can be insulated from estate taxes Life insurance proceeds can pass income tax-free to your beneficiaries The premium may be gifted to the trust, and thereby reduce the remaining taxable estate

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Careful Estate Planning is Necessary in an Annually Changing Tax Environment The Economic Growth and Tax Relief Reconciliation Act of 2001 (2001 Tax Act) gradually eliminates estate taxes by increasing the amount that is exempt from these taxes, reducing the top rate over several years, and finally repealing estate taxes for persons dying in In 2011, the estate tax returns as if the provision and amendments of the 2001 Tax Act had never been enacted.

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # Important Professionals in Your Estate Planning Team Attorney – Responsible for making sure that your intentions are carried out in legally enforceable documents Accountant – Most familiar with the extent and value of your assets Financial Services Representative - Suggests ways to use life insurance to provide unique features and tax advantages to your estate plan Bank Trust Officer – If trusts are a part of your estate plan, the trust officer may be responsible for managing it and is often selected as executor or trustee of your estate

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # How Can You Get Started in the Estate Planning Process? 1.Form an estate planning team 2.Determine your personal objectives and financial wishes as they relate to your family, business interests, gifting, and managing your estate 3.Work with each professional in your team to meet your estate planning objectives 4.Review your estate plan often. Estate planning is a lifelong process!

Attract & Retain Your Employees Build & Preserve Your Business Protect Your Family Larry Ricke and Mike Ricke are registered representatives offering securities products through MML Investors Services, Inc Woodfield Crossing, Suite 220, Indianapolis, IN (317) Ricke & Associates is not a subsidiary or affiliate of MML Investor Services, Inc. Tracking # How We Can Help We can work with you and your advisors to help make sure your estate plan is properly structured and funded. For more information, or to schedule a review of your estate plan, please contact: Ricke & Associates 425 Bank Street, P.O. Box 906 New Albany, IN Phone: (812) , Fax: (812)