Asset Reposition C haritable A sset R epositioning E state Plan WEALTH REMAINDER TRUST (OPTIONAL) CHARITY CHARITABLE REMAINDER TRUST Income For Life Charity Receives Transfer Upon Death Excess Income From Tax Savings/RMD’s CHILDREN/HEIRS OF DONORS DONOR

Fully taxable IRA/401K Minimum distribution strategy No tactical estate plan or exit strategy Desire to shelter wealth from taxes and probate

Maximum current tax savings Higher current income Tax free wealth transfer And the best part of it all…

Leave money to charity Accommodate for future tax law changes Utilize the “ 2 -tier” trust strategy Enhance inheritance for children and beneficiaries

$ $ $ $ $ $ DONOR Immediate income comes back to the donor $ $ $ $ $ $ $ CHARITABLE REMAINDER TRUST

In addition to the income, an immediate tax deduction may be generated as high as 30%-50% of the deposit in the trust. Charitable Remainder Trust

CHILDREN/HEIRS OF DONORS WEALTH REMAINDER TRUST Wealth transfers directly to beneficiaries without taxation or probate

The estate plan is turn-key and fully automated and includes tax advisory at a small fraction of the normal cost. You maintain the relationship for life while adding significant value to your clientele. The C.A.R.E. Program does not act as a tax advisor. You are advised to seek out the assistance of a tax professional before implementing the C.A.R.E Program.