1. Copyright 2003

2. Go Navy!

3. Copyright 2003 ASSET ACCUMULATION, PROTECTION, PRESERVATION, and TRANSFER, LLC Registered Investment Advisory Firm John A. Cory, Member Securities offered through Resource Horizons Group, LLC, Member FINRA/SIPC

4. Copyright 2003 FEE versus COMMISSION Resource Horizons Group, LLC commission FINRA, SIPC APT fee SEC ADV COMPENSATION

5. Copyright 2003 RETIREMENT PLANNING DO YOU HAVE YOUR ACT TOGETHER?

6. Copyright 2003 RETIREMENT PLANNING DO YOU HAVE YOUR ACT TOGETHER? Financial Business Investments Estate

7. Copyright 2003 1. Have you identified your financial goals and ascertained your risk level with respect to your investments?

8. Copyright 2003 2. Are your investments realizing the return your risk level warrants? What is your effective overall annual cost? $

9. Copyright 2003 3. Have you utilized an Investment Policy Statement to translate you risk/return expectations to actual investments? INVESTMENT POLICY STATEMENT

10. Copyright 2003 4. Do you understand that asset allocation provides 91.5% of you return, security selection 4.6%, and market timing 1.7%? Source: Brinson

11. Copyright 2003 91.5% Asset Allocation 4.6% Security Selection 1.7% Market Timing

12. Copyright 2003 5. Should you utilize a money manager or mutual funds?

13. Copyright 2003 6. Should you diversify into international funds, and utilize index funds or Exchange Traded Funds?

14. Copyright 2003 7. Should you consider investing in an income tax deferred fixed or variable annuity and perhaps improve potential Medicaid eligibility? FA or VA?

15. Copyright 2003 8.Should you consider investing in an Equity Index Annuity with guarantees not to lose money? FA or EIA?

16. Copyright 2003 9. Should you consider the combined insurance and investment features of a variable life insurance policy, which if you meet the seven pay test, may result in income tax free loan distributions?

17. Copyright 2003 10. Should you combine the estate tax liquidity features of survivorship life with the investment performance of variable life with a joint second to die flexible premium life insurance policy?

18. Copyright 2003 11. Should you address remarriage issues and include qualified terminable interest provisions in your Will?

19. Copyright 2003 12. Have you arranged your estate so that you would be fully utilizing the $1,500,000 unified credit (in 2005) against estate taxes?

20. Copyright 2003 2009 $3.5M 2002 $1M 2004 $1.5M 2006 $2M Unified Credit

21. Copyright 2003 13. Does the ownership of your assets facilitate this?

22. Copyright 2003 14. Should you consider a revocable living trust and avoid probate? Will Being of sound mind … I give, devise and bequeath….

23. Copyright 2003 15. Whom should be your Executor and Trustee?

24. Copyright 2003 16. Whom should be the Guardian of your minor children?

25. Copyright 2003 17. Is a substantial portion of your estate in qualified retirement plan or IRA assets and, if so, should you pass those assets utilizing a trust to take advantage of the unified credit? IRA, 401(K), TSA, Pension, Profit Sharing

26. Copyright 2003 18. Have you considered naming your grandchildren as beneficiaries of your qualified plans and IRA's to "stretch-out" distributions and achieve considerable income tax deferral? ……………..IRA……….…….

27. Copyright 2003 19. Are you taking advantage of the $11,000 per done annual gift tax exclusion?

28. Copyright 2003 20. Should you consider gifting the $1,000,000 gift tax exclusion amount to your children? $1M

29. Copyright 2003 21. Are you taking advantage of the $1,000,000 grandchildren exemption to the generation skipping estate tax? $1M

30. Copyright 2003 22. Should your residence be part of your unified credit trust (or personal residence trust)?

31. Copyright 2003 23. Is your estate liquid enough to pay all estate tax in cash on the ninth month anniversary of your death?

32. Copyright 2003 24. Should the insurance on your life be placed in an irrevocable trust to avoid estate taxation of the proceeds?

33. Copyright 2003 25. Should you consider a special needs trust for your mentally incapacitated spouse or handicapped child?

34. Copyright 2003 26. Will your financial institutions honor your power of attorney for business affairs? AGENT?

35. Copyright 2003 27. Have you executed a “durable” power of attorney for health care and/or living will?

36. Copyright 2003 28. Should you put all of your stock certificates in street name for administrative simplicity?

37. Copyright 2003 29. Should assets be transferred to the older spouse’s name, to obtain a step up in income tax basis upon death?

38. Copyright 2003 30. Should you consider an Incentive Trust for your grandchildren?

39. Copyright 2003 31. Should you consider a Section 529 college savings plan or Coverdale educational IRA for your children or grandchildren?

40. Copyright 2003 32. If charitably inclined, should you consider naming a charity as the beneficiary of your qualified retirement plans and IRA's, or a charitable remainder trust?

41. Copyright 2003 33. Should you consider tax qualified Long Term Health Care insurance (in addition to your disability policy) for nursing home, assisted living, and home health care?

42. Copyright 2003 34. Do you have an executed buy-sell agreement for your business?

43. Copyright 2003 35. Have you evaluated whether your business should be restructured as a limited liability company or family limited partnership in the context of malpractice liability, creditor or asset protection and valuation discounts? Structure? benefits, taxes, cost…

44. Copyright 2003 36. Are you conducting at least annual shareholder and director meetings for your corporation and are there written minutes?

45. Copyright 2003 37. What are you doing with our life’s resources, gifts, talents, opportunities, and abilities?

46. Copyright 2003 Go Dawgs!!!