George Washington Martha Washington

George Washington Martha Washington PLANNING ANALYSIS 1/18/2013 James Hamers Hamers & Okawa

Disclaimer The purpose of American Dream ner is to assist in the preparation of a thoughtful, long-term plan that will best suit the needs of the client. There are multiple inter-dependent choices; the combinations of each may have a significant impact (positive or negative) on any projected scenario. No program can predict the future. Intervening events will inevitably change the results of any projection. For example, elements of a plan such as the growth rate of assets, annual expenses or the amount or timing of an inheritance may not occur in the manner projected. Investments returns reported by American Dream ner are hypothetical and do not represent the return of any particular investment; nor do they guarantee that actual investments will be similar. You are welcome to provide hypothetical rates of return for your assets or other attributes of wealth, income and expenses, including your investments. Your assets may grow or decline at higher or lower rates depending on actual market conditions. Financial projection results in American Dream ner will reflect the detail and accuracy of the underlying model approximating the client's financial circumstances and goals. The values reported in American Dream ner do not reflect state inheritance tax calculations. The American Dream ner, LLC, and Financial Software Solutions, LLC do not give financial, tax or legal advice. Individuals should always consult their financial, tax and legal advisors. Copyright laws protect American Dream ner. Unauthorized reproduction or distribution of this program, in part or in whole, violates those laws and will be prosecuted under the full extent of the law. Ó American Dream ner LLC All Rights Reserved

Assumptions Thank for using the offices of James Hamers for your planning needs. This report is a result of the information that you provided to us and various planning choices. Your current personal information consists of the following: Age Age to Retire Number of Years to Project Beginning Year of Projected Year of Your wealth consists of the following current values: George 65 65 30 2007 2037 Martha 64 65 Investments Real Property Business Interests Individual Securities Tax Deferred Accounts Total Value Income Expenses $2,097,398 $956,684 $779,160 $523,446 $4,356,688 $84,500 $94,815 Your wealth consists of the following future values under this scenario: Investments Real Property Business Interests Life Insurance Individual Securities Tax Deferred Accounts Total Value Income Expenses Administration Fees $2,915,138 $3,099,949 $2,429,929 $3,000,000 $544,707 $11,749,929 $732,559 $811,133 $174,999 Ó American Dream ner LLC All Rights Reserved

Life planning choices The following choices are made in this scenario. Investments Trusts No No Tax Deferred Accounts Yes No Yes Real Property No No No No No No Business Interests No No No No No Individual Securities No No No Life Insurance Yes Yes No No Yes Investments are gifted Investments are transferred to a charitable remainder uni-trust Tax deferred accounts are gifted to charity. Tax deferred accounts are withdrawn prior to age 70. Tax deferred accounts are withdrawn in a manner different from the federal minimum distribution rules Real Property is sold. Real Property is sold using a self canceling installment note. Real Property is transferred to a charitable remainder uni-trust. Real Property is transferred to a grantor retained annuity trust. Discounts are applied to Real Property. Real Property is held for business purposes and depreciated. Business is sold. Business is sold using a self canceling installment note. Business is transferred to a charitable remainder uni-trust. Business is transferred to a grantor retained annuity trust. Discounts are applied to a Business. Securities are sold. Securities are transferred to a charitable remainder uni-trust. Securities are transferred to a grantor retained annuity trust. Life insurance is held in a trust. A credit shelter (bypass) trust is used A charitable remainder uni-trust is used A grantor retained annuity trust is used. An irrevocable life insurance trust is used. Gift to charity Yes A gift to a charity is made in the year projected. Special expenses No Yes Yes You will provide for education expenses to your beneficiaries. You will incur long term care costs You have long term care insurance. Ó American Dream ner LLC All Rights Reserved

The next steps to take It will take the efforts of your team of professional planning advisors (financial, insurance, accounting and legal) to assist you in achieving the results that are indicated as possible in this scenario. Those efforts will take time and each advisor must do their part to help you achieve your goals. Thank you for allowing us to help guide you through this process. Remember that the materials provided in this report are illustrative only and that no one can guarantee that the results reflected in this scenario will be achieved. It is therefore important that you meet on a regular basis with your advisors to keep each advisor up-to-date with your activities so that each advisor can be alerted to issues that were not anticipated when this report was prepared for you. Sincerely, James Hamers Hamers & Okawa 1761 Liberty Street SE Salem, Oregon 97302 (503) 363-4459 Ó American Dream ner LLC All Rights Reserved

Net Inherited Estate These charts display the taxes, gifts to charity and inheritance that might occur in the current year and year projected. The ratio that each bears to the whole will depend on the choices you make during your lifetime. $3.5M Exempt 2036 Total Estate Value Taxes Inheritance Ratio of Taxes to Total Estate Lifetime Gifts Charitable Remainder Trust GRAT Cash Gift at Death $11,749,929 $10,874,936.% $874,993 7% Business Gift at Death Irrevocable Life Ins. Trust Estate Administration Fees $3,000,000 $174,999 93% Inheritance Taxes Cash Gifts Buisiness Gifts Notes: Ó American Dream ner LLC All Rights Reserved

Asset Allocation An estate is the sum of everything you own. These charts display the main categories of assets: Investments, Tax Deferred Investments, Individual Securities, Real Property and Business Interests in the current year and in the year projected. The ratio that each category bears to the whole will depend on the choices you make during your lifetime. 18% 2007 Investment Accounts Tax Deferred Accounts Real Property Business Assets Individual Securities 22% 48% 12% 27% 32% 2037 Investment Accounts Tax Deferred Accounts Real Property Business Assets Individual Securities 6% 34% Notes: Ó American Dream ner LLC All Rights Reserved

Income This chart displays income that you anticipate receiving during the current year and year projected. The ratio that each source of income bears to the whole will depend on the choices you make during your lifetime. These choices can include when you decide to retire as well as those relating to the ownership, purchase or sale of specific assets such as real property, business interests and individual securities or the transfer of those assets to a charitable trust or grantor retained annuity trust. 2007 Work Support Retirement Sale Trust Business & Property Gift Income Other 100% 2037 Work Support Retirement Sale Trust Business & Property Gift Income Other 10% 90% Notes: Ó American Dream ner LLC All Rights Reserved

Expenses These charts display expenses that you anticipate incurring in the current year and in the year projected. The ratio that each expense bears to the whole will depend on the choices you make during your lifetime. These choices can include expenses relating to maintain your lifestyle as well as those relating to the ownership, purchase or sale of specific assets such as real property, business interests and individual securities or the transfer of those assets to a charitable trust or grantor retained annuity trust 2007 19% Ordinary Expenses Discretionary Education Expenses Insurance Real Property Asset Purchase & Sale Gifts Estate Admin. Fees 18% 56% 7% 17% 16% 2037 Ordinary Expenses Discretionary Education Expenses Insurance Real Property Asset Purchase & Sale Gifts Estate Admin. Fees 3% 2% 61% Notes: Ó American Dream ner LLC All Rights Reserved

Investment Accounts These charts display the value of the main investment accounts you own (jointly or separately) in the current year and in the year projected. The ratio that each individual account bears to the whole will depend on the choices you make during your lifetime. All sources of income, sale proceeds and expenses are added to or subtracted from these account(s) during the years projected. 2007 Joint Inv. Account George Client Inv. Inv. Account Martha Spouse Inv. Account 100% 2037 Joint Inv. Account George Client Inv. Inv. Account Martha Spouse Inv. Account Notes: 100% Ó American Dream ner LLC All Rights Reserved

Investment Allocation These charts display the value of the individual components of your investment allocation model(s) in the current year and in the year projected. The ratio that each individual account bears to the whole will depend on the choices you make during your lifetime. 11% 5% 24% 2007 Cash Tax Free Asset Class 3 Asset Class 4 Asset Class 5 Asset Class 6 Asset Class 7 14% 10% 18% 18% 12% 6% 19% 2037 Cash Tax Free Asset Class 3 Asset Class 4 Asset Class 5 Asset Class 6 Asset Class 7 16% 19% 11% 19% Notes: Ó American Dream ner LLC All Rights Reserved

Asset Allocation An estate is the sum of everything you own. This chart displays the main categories of assets: Investments, Tax Deferred Investments, Individual Securities, Real Property and Business Interests during the years projected. The ratio that each category bears to the whole will depend on the choices you make during your lifetime. 10M 8M 6M 4M 2M 0M 2007 2012 2017 2022 2027 2032 Individual Securities Business Assets Real Property Tax Deferred Accounts Investment Accounts Notes: Ó American Dream ner LLC All Rights Reserved

Income This chart displays income that you anticipate receiving during the years projected. The ratio that each source of income bears to the whole will depend on the choices you make during your lifetime. These choices can include when you decide to retire as well as those relating to the ownership, purchase or sale of specific assets such as real property, business interests and individual securities or the transfer of those assets to a charitable trust or grantor retained annuity trust. 800K 700K 600K 500K 400K 300K 200K 100K 0K 2007 2012 2017 2022 2027 2032 Other Gift Income Business & Property Trust Sale Retirement Support Work Notes: Ó American Dream ner LLC All Rights Reserved

Expenses This chart displays expenses that you anticipate incurring during the years projected. The ratio that each expense bears to the whole will depend on the choices you make during your lifetime. These choices can include expenses relating to maintain your lifestyle as well as those relating to the ownership, purchase or sale of specific assets such as real property, business interests and individual securities or the transfer of those assets to a charitable trust or grantor retained annuity trust. 1200K 1000K 800K 600K 400K 200K 0K 2007 2012 2017 2022 2027 2032 Estate Admin. Fees Gifts Asset Purchase & Sale Real Property Insurance Education Expenses Discretionary Ordinary Expenses Notes: Ó American Dream ner LLC All Rights Reserved

Tax Deferred Accounts This chart displays the value of the tax deferred accounts you own during the years projected. The ratio that each account bears to the whole will depend on the choices you make during your lifetime. These choices can include how it is invested, how much is contributed, how much is withdrawn and when those withdrawals occur. 800K 700K 600K 500K 400K 300K 200K 100K 0K 2007 2012 2017 2022 2027 2032 Other d N/A d N/A d N/A d N/A d N/A d Martha d George d Notes: Ó American Dream ner LLC All Rights Reserved

Investment Allocation This chart displays the value of the individual components of your investment allocation model(s) during the years projected. The ratio that each individual account bears to the whole will depend on the choices you make during your lifetime. 3200K 2800K 2400K 2000K 1600K 1200K 800K 400K 0K 2007 2012 2017 2022 2027 2032 AssetClass 7 Asset Class 6 Asset Class 5 Asset Class 4 Asset Class 3 Tax Free Cash Notes: Ó American Dream ner LLC All Rights Reserved

Investment Liquidation This chart displays the value of the income and expenses that you anticipate incurring during the years projected. In those years that income (positive values) is not adequate to pay for expenses (negative values) an amount is withdrawn from your investments to pay for those additional expenses. 1000K 800K 600K 400K 200K 0K 2007 2012 2017 2022 2027 2032 Income After Expenses Sold To Pay Expenses Notes: Ó American Dream ner LLC All Rights Reserved

Real Property This chart displays the value of any real property you own during the years projected. The ratio that each property bears to the whole will depend on the choices you make during your lifetime. These choices can include the purchase, sale or transfer of a property to a charitable trust or a grantor retained annuity trust. 3200K 2800K 2400K 2000K 1600K 1200K 800K 400K 0K 2007 2012 2017 2022 2027 2032 Other d N/A N/A d N/A d d N/A d d Beach N/A Home d Whitehouse d Notes: Ó American Dream ner LLC All Rights Reserved

Business Assets This chart displays the value of any business interests you own during the years projected. The ratio that each business bears to the whole will depend on the choices you make during your lifetime. These choices can include the purchase, sale or transfer of a business to a charitable trust or a grantor retained annuity trust. 2800K 2400K 2000K 1600K 1200K 800K 400K 0K 2007 2012 2017 2022 2027 2032 Other d N/A d N/A d N/A d N/A d N/A d N/A d dcontinental documents Notes: Ó American Dream ner LLC All Rights Reserved

Individual Securities This chart displays the value of any individual securities you own during the years projected. The ratio that each individual security bears to the whole will depend on the choices you make during your lifetime. These choices can include the purchase, sale or transfer of an individual security to a charitable trust or a grantor retained annuity trust. 6 4 2 0-2 -4-6 Other d d d d d d d d Notes: Ó American Dream ner LLC All Rights Reserved

Asset Allocation An estate is the sum of everything you own. This chart displays the main categories of assets: Investments, Tax Deferred Investments, Individual Securities, Real Property and Business Interests during the years projected. The ratio that each category bears to the whole will depend on the choices you make during your lifetime. 3200K 2800K 2400K 2000K 1600K 1200K 800K 400K 0K 2007 2012 2017 2022 2027 2032 Investment Accounts Tax Deferred Accounts Real Property Business Assets Individual Securities Notes: Ó American Dream ner LLC All Rights Reserved

Income This chart displays income that you anticipate receiving during the years projected. The ratio that each source of income bears to the whole will depend on the choices you make during your lifetime. These choices can include when you decide to retire as well as those relating to the ownership, purchase or sale of specific assets such as real property, business interests and individual securities or the transfer of those assets to a charitable trust or grantor retained annuity trust. 700K 600K 500K 400K 300K 200K 100K 0K 2007 2012 2017 2022 2027 2032 Work Support Retirement Sale Trust Business & Property Gift Other Ó American Dream ner LLC All Rights Reserved

Expenses This chart displays expenses that you anticipate incurring during the years projected. The ratio that each expense bears to the whole will depend on the choices you make during your lifetime. These choices can include expenses relating to maintain your lifestyle as well as those relating to the ownership, purchase or sale of specific assets such as real property, business interests and individual securities or the transfer of those assets to a charitable trust or grantor retained annuity trust. 700K 600K 500K 400K 300K 200K 100K 0K 2007 2012 2017 2022 2027 2032 Ordinary Discretionary Education Insurance Real Property Asset Purchase & Sale Gifts Estate Admin. Fees Notes: Ó American Dream ner LLC All Rights Reserved

Tax Deferred Accounts This chart displays the value of the tax deferred accounts you own during the years projected. The ratio that each account bears to the whole will depend on the choices you make during your lifetime. These choices can include how it is invested, how much is contributed, how much is withdrawn and when those withdrawals occur. 450K 400K 350K 300K 250K 200K 150K 100K 50K 0K 2007 2012 2017 2022 2027 2032 George d Martha d N/A d N/A d N/A d N/A d N/A d Other d Notes: Ó American Dream ner LLC All Rights Reserved

Investment Allocation This chart displays the value of the individual components of your investment allocation model(s) during the years projected. The ratio that each individual account bears to the whole will depend on the choices you make during your lifetime. 600K 500K 400K 300K 200K 100K 0K 2007 2012 2017 2022 2027 2032 Cash Tax Free Asset Class 3 Asset Class 4 Asset Class 5 Asset Class 6 AssetClass 7 Notes: Ó American Dream ner LLC All Rights Reserved

Investment Liquidation This chart displays the value of the income and expenses that you anticipate incurring during the years projected. In those years that income (positive values) is not adequate to pay for expenses (negative values) an amount is withdrawn from your investments to pay for those additional expenses. 800K 700K 600K 500K 400K 300K 200K 100K 0K 2007 2012 2017 2022 2027 2032 Sold To Pay Expenses Income After Expenses Notes: Ó American Dream ner LLC All Rights Reserved

Real Property This chart displays the value of any real property you own during the years projected. The ratio that each property bears to the whole will depend on the choices you make during your lifetime. These choices can include the purchase, sale or transfer of a property to a charitable trust or a grantor retained annuity trust. 2400K 2000K 1600K 1200K 800K 400K 0K dwhitehouse dbeach Home dn/a dn/a dn/a dn/a dn/a dother 2007 2012 2017 2022 2027 2032 Notes: Ó American Dream ner LLC All Rights Reserved

Business Assets This chart displays the value of any business interests you own during the years projected. The ratio that each business bears to the whole will depend on the choices you make during your lifetime. These choices can include the purchase, sale or transfer of a business to a charitable trust or a grantor retained annuity trust. 2800K 2400K 2000K 1600K 1200K 800K 400K 0K 2007 2012 2017 2022 2027 2032 dcontinental documents dn/a dn/a dn/a dn/a dn/a d N/A dother Notes: Ó American Dream ner LLC All Rights Reserved

Individual Securities This chart displays the value of any individual securities you own during the years projected. The ratio that each individual security bears to the whole will depend on the choices you make during your lifetime. These choices can include the purchase, sale or transfer of an individual security to a charitable trust or a grantor retained annuity trust. 6 4 2 0-2 -4-6 d d d d d d d d Other Notes: Ó American Dream ner LLC All Rights Reserved

Financial Statement Year Estate Value Investments Tax Deferred Accounts Individual Securities Real Property Less Debt 2007 $4,356,688 $2,097,398 $523,446 $956,684 2008 $4,537,049 $2,179,145 $548,016 $999,561 2009 $4,726,000 $2,265,469 $573,768 $1,044,023 2010 $4,923,947 $2,356,612 $600,757 $1,090,128 2011 $5,031,072 $2,352,579 $629,046 $1,137,940 2012 $5,139,642 $2,345,455 $658,698 $1,187,521 2013 $5,255,061 $2,340,456 $689,780 $1,238,939 2014 $5,387,353 $2,347,407 $722,363 $1,292,262 2015 $5,539,310 $2,368,894 $756,520 $1,347,562 2016 $5,684,969 $2,404,138 $766,930 $1,404,913 2017 $5,810,944 $2,438,290 $754,914 $1,464,392 2018 $5,939,903 $2,471,220 $743,122 $1,526,080 2019 $6,071,853 $2,502,786 $731,548 $1,590,059 2020 $6,206,800 $2,532,837 $720,187 $1,656,416 2021 $6,344,741 $2,561,210 $709,037 $1,725,241 2022 $6,485,671 $2,587,729 $698,092 $1,796,626 2023 $6,629,577 $2,612,207 $687,348 $1,870,669 2024 $6,776,440 $2,634,444 $676,801 $1,947,469 2025 $6,926,235 $2,654,223 $666,447 $2,027,130 2026 $7,078,930 $2,671,314 $656,282 $2,109,760 2027 $7,234,482 $2,685,471 $646,303 $2,195,472 2028 $7,392,842 $2,696,429 $636,504 $2,284,383 2029 $7,553,950 $2,703,908 $626,883 $2,376,612 2030 $7,717,737 $2,707,606 $617,437 $2,472,286 2031 $7,884,442 $2,707,523 $608,161 $2,571,534 2032 $8,054,133 $2,703,968 $598,558 $2,674,493 2033 $8,272,911 $2,743,784 $587,626 $2,781,303 2034 $8,504,929 $2,799,680 $575,000 $2,883,643 2035 $8,743,793 $2,856,797 $560,715 $2,989,810 2036 $11,749,929 $2,915,138 $544,707 $3,099,949 Ó American Dream ner LLC All Rights Reserved

Financial Statement Year Business Interests Contract Receivables Income After Tax Expenses Gifts 2007 $779,160 $84,500 $94,815 $20,000 2008 $810,327 $87,035 $97,312 $20,000 2009 $842,740 $89,646 $99,896 $20,000 2010 $876,449 $92,335 $102,572 $20,000 2011 $911,507 $105,343 $20,000 2012 $947,968 $108,211 $20,000 2013 $985,886 $5,200 $111,181 $20,000 2014 $1,025,322 $19,708 $114,255 $20,000 2015 $1,066,335 $36,159 $117,439 $20,000 2016 $1,108,988 $51,226 $120,734 $20,000 2017 $1,153,347 $51,610 $124,146 $20,000 2018 $1,199,481 $52,037 $127,679 $20,000 2019 $1,247,461 $52,508 $131,336 $20,000 2020 $1,297,359 $53,024 $135,123 $20,000 2021 $1,349,253 $53,587 $139,043 $20,000 2022 $1,403,223 $54,197 $143,102 $20,000 2023 $1,459,352 $54,857 $147,304 $20,000 2024 $1,517,727 $55,568 $151,656 $20,000 2025 $1,578,436 $56,331 $156,160 $20,000 2026 $1,641,573 $57,148 $160,825 $20,000 2027 $1,707,236 $58,021 $165,654 $20,000 2028 $1,775,525 $58,952 $170,654 $20,000 2029 $1,846,546 $59,941 $175,831 $20,000 2030 $1,920,408 $60,993 $181,191 $20,000 2031 $1,997,225 $62,412 $186,740 $20,000 2032 $2,077,114 $64,499 $192,486 $20,000 2033 $2,160,198 $369,067 $456,111 $20,000 2034 $2,246,606 $666,514 $740,749 $20,000 2035 $2,336,470 $698,763 $775,128 $20,000 2036 $2,429,929 $732,559 $986,132 $894,993 Ó American Dream ner LLC All Rights Reserved

Income Year Total Earned Rental Social Security Real Property Sale Proceeds 2007 $84,500 $84,500 2008 $87,035 $87,035 2009 $89,646 $89,646 2010 $92,335 $92,335 2011 2012 2013 $5,200 $5,200 2014 $19,708 $19,708 2015 $36,159 $20,496 2016 $51,226 $21,316 2017 $51,610 $22,169 2018 $52,037 $23,056 2019 $52,508 $23,978 2020 $53,024 $24,937 2021 $53,587 $25,934 2022 $54,197 $26,972 2023 $54,857 $28,051 2024 $55,568 $29,173 2025 $56,331 $30,340 2026 $57,148 $31,553 2027 $58,021 $32,815 2028 $58,952 $34,128 2029 $59,941 $35,493 2030 $60,993 $36,913 2031 $62,412 $38,389 2032 $64,499 $39,925 2033 $369,067 $41,522 2034 $666,514 $43,183 2035 $698,763 $44,910 2036 $732,559 $46,706 Ó American Dream ner LLC All Rights Reserved

Income Year Business Sale Proceeds Securities Sale Proceeds Defined Benefit Spousal Support Child Support 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Income Year Buy Out Annuity Royalty Tax Deferred Account Withdrawals CRT And GRAT 2007 2008 2009 2010 2011 2012 2013 2014 2015 $15,662 2016 $29,910 2017 $29,442 2018 $28,982 2019 $28,530 2020 $28,087 2021 $27,652 2022 $27,226 2023 $26,807 2024 $26,395 2025 $25,991 2026 $25,595 2027 $25,206 2028 $24,824 2029 $24,448 2030 $24,080 2031 $24,022 2032 $24,575 2033 $25,313 2034 $25,978 2035 $26,632 2036 $27,271 Ó American Dream ner LLC All Rights Reserved

Income Year Trust Fund Gift Income Installment Note Business Income Dividend Income 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Income Year Other Income Long Term Care Insurance Benefit Additions To Investments 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 $302,232 2034 $597,353 2035 $627,221 2036 $658,582 Ó American Dream ner LLC All Rights Reserved

Expenses Total Cash Outflow Ordinary Expenses Discretionary Expenses Life Insurance Premiums Life Insurance Premiums Gifts Year 2007 $87,115 $60,000 $20,000 2008 $89,612 $62,100 $20,000 2009 $92,196 $64,274 $20,000 2010 $94,872 $66,523 $20,000 2011 $97,643 $68,851 $20,000 2012 $100,511 $71,261 $20,000 2013 $103,481 $73,755 $20,000 2014 $106,555 $76,337 $20,000 2015 $109,739 $79,009 $20,000 2016 $113,034 $81,774 $20,000 2017 $116,446 $84,636 $20,000 2018 $119,979 $87,598 $20,000 2019 $123,636 $90,664 $20,000 2020 $127,423 $93,837 $20,000 2021 $131,343 $97,122 $20,000 2022 $135,402 $100,521 $20,000 2023 $139,604 $104,039 $20,000 2024 $143,956 $107,681 $20,000 2025 $148,460 $111,449 $20,000 2026 $153,125 $115,350 $20,000 2027 $157,954 $119,387 $20,000 2028 $162,954 $123,566 $20,000 2029 $168,131 $127,891 $20,000 2030 $173,491 $132,367 $20,000 2031 $179,040 $137,000 $20,000 2032 $184,786 $141,795 $20,000 2033 $452,911 $146,758 $20,000 2034 $740,749 $151,894 $20,000 2035 $775,128 $157,210 $20,000 2036 $986,131 $162,713 $20,000 Ó American Dream ner LLC All Rights Reserved

Expenses Year Education Expenses Long Term Care Expenses Installment Debt Real Property Debt Payments Real Property Down Payments 2007 $7,700 $8,465 2008 $7,700 $8,465 2009 $7,700 $8,465 2010 $7,700 $8,465 2011 $7,700 $8,465 2012 $7,700 $8,465 2013 $7,700 $8,465 2014 $7,700 $8,465 2015 $7,700 $8,465 2016 $7,700 $8,465 2017 $7,700 $8,465 2018 $7,700 $8,465 2019 $7,700 $8,465 2020 $7,700 $8,465 2021 $7,700 $8,465 2022 $7,700 $8,465 2023 $7,700 $8,465 2024 $7,700 $8,465 2025 $7,700 $8,465 2026 $7,700 $8,465 2027 $7,700 $8,465 2028 $7,700 $8,465 2029 $7,700 $8,465 2030 $7,700 $8,465 2031 $7,700 $8,465 2032 $7,700 $8,465 2033 $269,875 $8,465 2034 $560,018 2035 $588,019 2036 $617,420 Ó American Dream ner LLC All Rights Reserved

Expenses Year Real Property Maintenance Real Property Taxes Security Purchase Business Purchase Cost Of Asset Sales 2007 $10,950 2008 $11,346 2009 $11,758 2010 $12,184 2011 $12,626 2012 $13,085 2013 $13,560 2014 $14,054 2015 $14,565 2016 $15,095 2017 $15,645 2018 $16,215 2019 $16,807 2020 $17,420 2021 $18,056 2022 $18,716 2023 $19,400 2024 $20,110 2025 $20,846 2026 $21,609 2027 $22,401 2028 $23,223 2029 $24,075 2030 $24,959 2031 $25,875 2032 $26,826 2033 $27,813 2034 $28,836 2035 $29,898 2036 $30,999 Ó American Dream ner LLC All Rights Reserved

Expenses Year Cash Gifts Gift Taxes Estate Administration Fees 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 $174,999 Ó American Dream ner LLC All Rights Reserved

Gift Accounts Year Total Gifts Remaining Lifetime Exemption Client Remaining Lifetime Exemption Spouse Joint Investments George Investments 2007 $20,000 $5,000,000 $5,000,000 $2,101,638 $(4,240) 2008 $20,000 $5,000,000 $5,000,000 $2,187,862 $(8,717) 2009 $20,000 $5,000,000 $5,000,000 $2,278,910 $(13,441) 2010 $20,000 $5,000,000 $5,000,000 $2,375,036 $(18,423) 2011 $20,000 $5,000,000 $5,000,000 $2,376,253 $(23,674) 2012 $20,000 $5,000,000 $5,000,000 $2,374,659 $(29,204) 2013 $20,000 $5,000,000 $5,000,000 $2,375,482 $(35,026) 2014 $20,000 $5,000,000 $5,000,000 $2,388,557 $(41,150) 2015 $20,000 $5,000,000 $5,000,000 $2,416,485 $(47,591) 2016 $20,000 $5,000,000 $5,000,000 $2,458,497 $(54,360) 2017 $20,000 $5,000,000 $5,000,000 $2,499,761 $(61,471) 2018 $20,000 $5,000,000 $5,000,000 $2,540,157 $(68,938) 2019 $20,000 $5,000,000 $5,000,000 $2,579,561 $(76,775) 2020 $20,000 $5,000,000 $5,000,000 $2,617,834 $(84,997) 2021 $20,000 $5,000,000 $5,000,000 $2,654,829 $(93,619) 2022 $20,000 $5,000,000 $5,000,000 $2,690,387 $(102,658) 2023 $20,000 $5,000,000 $5,000,000 $2,724,338 $(112,131) 2024 $20,000 $5,000,000 $5,000,000 $2,756,497 $(122,053) 2025 $20,000 $5,000,000 $5,000,000 $2,786,667 $(132,444) 2026 $20,000 $5,000,000 $5,000,000 $2,814,636 $(143,322) 2027 $20,000 $5,000,000 $5,000,000 $2,840,176 $(154,706) 2028 $20,000 $5,000,000 $5,000,000 $2,863,044 $(166,615) 2029 $20,000 $5,000,000 $5,000,000 $2,882,978 $(179,070) 2030 $20,000 $5,000,000 $5,000,000 $2,899,699 $(192,093) 2031 $20,000 $5,000,000 $5,000,000 $2,913,228 $(205,706) 2032 $20,000 $5,000,000 $5,000,000 $2,923,898 $(219,931) 2033 $20,000 $5,000,000 $5,000,000 $2,978,576 $(234,792) 2034 $20,000 $5,000,000 $5,000,000 $3,049,993 $(250,314) 2035 $20,000 $5,000,000 $5,000,000 $3,123,319 $(266,522) 2036 $20,000 $5,000,000 $5,000,000 $3,198,580 $(283,442) Ó American Dream ner LLC All Rights Reserved

Gift Accounts Year Martha Investments Joint Intended Cash Gifts George Intended Cash Gifts Martha Intended Cash Gifts Joint Lifetime Business Gifts 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Gift Accounts George Martha Lifetime Lifetime Business Joint ILIT George Martha Year Business Gifts Gifts Premium ILIT Premium ILIT Premium 2007 $20,000 2008 $20,000 2009 $20,000 2010 $20,000 2011 $20,000 2012 $20,000 2013 $20,000 2014 $20,000 2015 $20,000 2016 $20,000 2017 $20,000 2018 $20,000 2019 $20,000 2020 $20,000 2021 $20,000 2022 $20,000 2023 $20,000 2024 $20,000 2025 $20,000 2026 $20,000 2027 $20,000 2028 $20,000 2029 $20,000 2030 $20,000 2031 $20,000 2032 $20,000 2033 $20,000 2034 $20,000 2035 $20,000 2036 $20,000 Ó American Dream ner LLC All Rights Reserved

Gift Accounts Year Taxable Gifts Gift Taxes 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Gift Beneficiaries Year Total Gifts Total Investment Gifts Total Business Gifts Total ILIT Premium Gifts 2007 $10,000 $10,000 2008 $10,000 $10,000 2009 $10,000 $10,000 2010 $10,000 $10,000 2011 $10,000 $10,000 2012 $10,000 $10,000 2013 $10,000 $10,000 2014 $10,000 $10,000 2015 $10,000 $10,000 2016 $10,000 $10,000 2017 $10,000 $10,000 2018 $10,000 $10,000 2019 $10,000 $10,000 2020 $10,000 $10,000 2021 $10,000 $10,000 2022 $10,000 $10,000 2023 $10,000 $10,000 2024 $10,000 $10,000 2025 $10,000 $10,000 2026 $10,000 $10,000 2027 $10,000 $10,000 2028 $10,000 $10,000 2029 $10,000 $10,000 2030 $10,000 $10,000 2031 $10,000 $10,000 2032 $10,000 $10,000 2033 $10,000 $10,000 2034 $10,000 $10,000 2035 $10,000 $10,000 2036 $10,000 $10,000 Ó American Dream ner LLC All Rights Reserved

Investment Account Values Year Total Investment Accounts Value Total Income Total Expenses Joint Investments Account Income To Joint Investments 2007 $2,097,398 $84,500 $94,815 $2,101,638 $84,500 2008 $2,179,145 $87,035 $117,312 $2,187,862 $87,035 2009 $2,265,469 $89,646 $119,896 $2,278,910 $89,646 2010 $2,356,612 $92,335 $122,572 $2,375,036 $92,335 2011 $2,352,579 $125,343 $2,376,253 2012 $2,345,455 $128,211 $2,374,659 2013 $2,340,456 $5,200 $131,181 $2,375,482 $5,200 2014 $2,347,407 $19,708 $134,255 $2,388,557 $19,708 2015 $2,368,894 $36,159 $137,439 $2,416,485 $36,159 2016 $2,404,138 $51,226 $140,734 $2,458,497 $51,226 2017 $2,438,290 $51,610 $144,146 $2,499,761 $51,610 2018 $2,471,220 $52,037 $147,679 $2,540,157 $52,037 2019 $2,502,786 $52,508 $151,336 $2,579,561 $52,508 2020 $2,532,837 $53,024 $155,123 $2,617,834 $53,024 2021 $2,561,210 $53,587 $159,043 $2,654,829 $53,587 2022 $2,587,729 $54,197 $163,102 $2,690,387 $54,197 2023 $2,612,207 $54,857 $167,304 $2,724,338 $54,857 2024 $2,634,444 $55,568 $171,656 $2,756,497 $55,568 2025 $2,654,223 $56,331 $176,160 $2,786,667 $56,331 2026 $2,671,314 $57,148 $180,825 $2,814,636 $57,148 2027 $2,685,471 $58,021 $185,654 $2,840,176 $58,021 2028 $2,696,429 $58,952 $190,654 $2,863,044 $58,952 2029 $2,703,908 $59,941 $195,831 $2,882,978 $59,941 2030 $2,707,606 $60,993 $201,191 $2,899,699 $60,993 2031 $2,707,523 $62,412 $206,740 $2,913,228 $62,412 2032 $2,703,968 $64,499 $212,486 $2,923,898 $64,499 2033 $2,743,784 $369,067 $476,111 $2,978,576 $369,067 2034 $2,799,680 $666,514 $760,749 $3,049,993 $666,514 2035 $2,856,797 $698,763 $795,128 $3,123,319 $698,763 2036 $2,915,138 $732,559 $831,133 $3,198,580 $732,559 Ó American Dream ner LLC All Rights Reserved

Investment Account Values Year Expenses From Joint Investments George Investments Account Income To George Investments Expenses From George Investments Martha Investments Account 2007 $90,683 $-4,240 $4,132 2008 $113,055 $-8,717 $4,256 2009 $115,513 $-13,441 $4,384 2010 $118,057 $-18,423 $4,515 2011 $120,692 $-23,674 $4,651 2012 $123,421 $-29,204 $4,790 2013 $126,247 $-35,026 $4,934 2014 $129,173 $-41,150 $5,082 2015 $132,204 $-47,591 $5,234 2016 $135,343 $-54,360 $5,391 2017 $138,593 $-61,471 $5,553 2018 $141,959 $-68,938 $5,720 2019 $145,445 $-76,775 $5,891 2020 $149,054 $-84,997 $6,068 2021 $152,793 $-93,619 $6,250 2022 $156,664 $-102,658 $6,438 2023 $160,674 $-112,131 $6,631 2024 $164,826 $-122,053 $6,830 2025 $169,126 $-132,444 $7,035 2026 $173,579 $-143,322 $7,246 2027 $178,191 $-154,706 $7,463 2028 $182,967 $-166,615 $7,687 2029 $187,913 $-179,070 $7,918 2030 $193,036 $-192,093 $8,155 2031 $198,341 $-205,706 $8,400 2032 $203,835 $-219,931 $8,652 2033 $467,200 $-234,792 $8,911 2034 $751,570 $-250,314 $9,179 2035 $785,674 $-266,522 $9,454 2036 $821,395 $-283,442 $9,738 Ó American Dream ner LLC All Rights Reserved

Investment Account Values Income To Expenses From Martha Martha Year Investments Investments 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Tax Deferred Accounts Year Total George Total George Contribution George Withdrawal After Tax Martha Total 2007 $523,446 $263,519 $259,926 2008 $548,016 $277,770 $270,247 2009 $573,768 $292,791 $280,977 2010 $600,757 $308,624 $292,133 2011 $629,046 $325,314 $303,732 2012 $658,698 $342,906 $315,792 2013 $689,780 $361,450 $328,330 2014 $722,363 $380,996 $341,367 2015 $756,520 $401,599 $15,662 $354,921 2016 $766,930 $397,918 $15,519 $369,013 2017 $754,914 $394,270 $15,377 $360,645 2018 $743,122 $390,656 $15,236 $352,466 2019 $731,548 $387,074 $15,096 $344,473 2020 $720,187 $383,526 $14,958 $336,661 2021 $709,037 $380,010 $14,820 $329,027 2022 $698,092 $376,527 $14,685 $321,565 2023 $687,348 $373,075 $14,550 $314,273 2024 $676,801 $369,655 $14,417 $307,146 2025 $666,447 $366,266 $14,284 $300,181 2026 $656,282 $362,909 $14,153 $293,374 2027 $646,303 $359,582 $14,024 $286,721 2028 $636,504 $356,285 $13,895 $280,219 2029 $626,883 $353,019 $13,768 $273,864 2030 $617,437 $349,783 $13,642 $267,654 2031 $608,161 $346,577 $13,821 $261,584 2032 $598,558 $342,906 $14,380 $255,652 2033 $587,626 $338,131 $14,850 $249,496 2034 $575,000 $332,334 $15,320 $242,666 2035 $560,715 $325,461 $15,787 $235,254 2036 $544,707 $317,460 $16,248 $227,248 Ó American Dream ner LLC All Rights Reserved

Tax Deferred Accounts Martha Martha Year Contribution Withdrawal After Tax 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 $14,391 2017 $14,065 2018 $13,746 2019 $13,434 2020 $13,130 2021 $12,832 2022 $12,541 2023 $12,257 2024 $11,979 2025 $11,707 2026 $11,442 2027 $11,182 2028 $10,929 2029 $10,681 2030 $10,438 2031 $10,202 2032 $10,195 2033 $10,463 2034 $10,658 2035 $10,845 2036 $11,023 Ó American Dream ner LLC All Rights Reserved

Investment Allocation Year Total Cash Tax Free Asset Class 3 Asset Class 4 2007 $2,097,398 $501,911 $372,813 $374,330 $211,983 2008 $2,179,145 $519,081 $387,672 $389,243 $220,680 2009 $2,265,469 $537,214 $403,363 $404,991 $229,863 2010 $2,356,612 $556,362 $419,929 $421,617 $239,559 2011 $2,352,579 $552,479 $419,613 $421,292 $239,682 2012 $2,345,455 $547,697 $418,770 $420,436 $239,521 2013 $2,340,456 $543,265 $418,326 $419,982 $239,604 2014 $2,347,407 $541,537 $420,027 $421,680 $240,923 2015 $2,368,894 $543,130 $424,334 $425,995 $243,740 2016 $2,404,138 $547,847 $431,109 $432,788 $247,977 2017 $2,438,290 $552,112 $437,717 $439,411 $252,139 2018 $2,471,220 $555,886 $444,134 $445,843 $256,214 2019 $2,502,786 $559,127 $450,338 $452,060 $260,189 2020 $2,532,837 $561,789 $456,301 $458,035 $264,049 2021 $2,561,210 $563,826 $461,997 $463,742 $267,780 2022 $2,587,729 $565,186 $467,396 $469,149 $271,367 2023 $2,612,207 $565,815 $472,466 $474,224 $274,792 2024 $2,634,444 $565,655 $477,171 $478,934 $278,035 2025 $2,654,223 $564,644 $481,476 $483,240 $281,078 2026 $2,671,314 $562,717 $485,340 $487,104 $283,900 2027 $2,685,471 $559,804 $488,722 $490,482 $286,476 2028 $2,696,429 $555,831 $491,577 $493,330 $288,782 2029 $2,703,908 $550,717 $493,854 $495,597 $290,793 2030 $2,707,606 $544,380 $495,504 $497,234 $292,479 2031 $2,707,523 $536,806 $496,527 $498,240 $293,844 2032 $2,703,968 $528,058 $496,980 $498,673 $294,920 2033 $2,743,784 $529,385 $505,184 $506,888 $300,435 2034 $2,799,680 $534,210 $516,294 $518,019 $307,639 2035 $2,856,797 $538,949 $527,673 $529,420 $315,035 2036 $2,915,138 $543,586 $539,324 $541,093 $322,626 Ó American Dream ner LLC All Rights Reserved

Investment Allocation Year Asset Class 5 Asset Class 6 Asset Class 7 2007 $302,651 $220,795 $112,915 2008 $315,068 $229,854 $117,547 2009 $328,180 $239,419 $122,439 2010 $342,023 $249,518 $127,604 2011 $342,198 $249,646 $127,669 2012 $341,969 $249,479 $127,583 2013 $342,087 $249,565 $127,628 2014 $343,970 $250,939 $128,330 2015 $347,992 $253,873 $129,831 2016 $354,042 $258,287 $132,088 2017 $359,984 $262,622 $134,305 2018 $365,802 $266,866 $136,475 2019 $371,476 $271,005 $138,592 2020 $376,988 $275,026 $140,649 2021 $382,315 $278,913 $142,636 2022 $387,436 $282,649 $144,547 2023 $392,325 $286,215 $146,371 2024 $396,956 $289,594 $148,099 2025 $401,301 $292,764 $149,719 2026 $405,329 $295,702 $151,222 2027 $409,007 $298,385 $152,594 2028 $412,300 $300,788 $153,823 2029 $415,170 $302,882 $154,894 2030 $417,578 $304,639 $155,792 2031 $419,527 $306,060 $156,519 2032 $421,063 $307,181 $157,092 2033 $428,937 $312,925 $160,030 2034 $439,222 $320,428 $163,867 2035 $449,781 $328,132 $167,807 2036 $460,619 $336,039 $171,850 Ó American Dream ner LLC All Rights Reserved

Investment Liquidation Year Income After Tax Expenses Investments Sold To Pay Expenses Investments Tax Deferred Accounts 2007 $84,500 $94,815 $10,315 $2,097,398 $523,446 2008 $87,035 $97,312 $10,277 $2,179,145 $548,016 2009 $89,646 $99,896 $10,250 $2,265,469 $573,768 2010 $92,335 $102,572 $10,237 $2,356,612 $600,757 2011 $105,343 $105,343 $2,352,579 $629,046 2012 $108,211 $108,211 $2,345,455 $658,698 2013 $5,200 $111,181 $105,981 $2,340,456 $689,780 2014 $19,708 $114,255 $94,547 $2,347,407 $722,363 2015 $36,159 $117,439 $81,280 $2,368,894 $756,520 2016 $51,226 $120,734 $69,508 $2,404,138 $766,930 2017 $51,610 $124,146 $72,536 $2,438,290 $754,914 2018 $52,037 $127,679 $75,642 $2,471,220 $743,122 2019 $52,508 $131,336 $78,828 $2,502,786 $731,548 2020 $53,024 $135,123 $82,099 $2,532,837 $720,187 2021 $53,587 $139,043 $85,456 $2,561,210 $709,037 2022 $54,197 $143,102 $88,905 $2,587,729 $698,092 2023 $54,857 $147,304 $92,447 $2,612,207 $687,348 2024 $55,568 $151,656 $96,088 $2,634,444 $676,801 2025 $56,331 $156,160 $99,829 $2,654,223 $666,447 2026 $57,148 $160,825 $103,677 $2,671,314 $656,282 2027 $58,021 $165,654 $107,633 $2,685,471 $646,303 2028 $58,952 $170,654 $111,702 $2,696,429 $636,504 2029 $59,941 $175,831 $115,890 $2,703,908 $626,883 2030 $60,993 $181,191 $120,198 $2,707,606 $617,437 2031 $62,412 $186,740 $124,328 $2,707,523 $608,161 2032 $64,499 $192,486 $127,987 $2,703,968 $598,558 2033 $369,067 $456,111 $87,044 $2,743,784 $587,626 2034 $666,514 $740,749 $74,235 $2,799,680 $575,000 2035 $698,763 $775,128 $76,365 $2,856,797 $560,715 2036 $732,559 $811,133 $78,574 $2,915,138 $544,707 Ó American Dream ner LLC All Rights Reserved

Life Insurance Year Total Of All Premium Total Premiums As Gifts Joint Account Premiums George Premiums Martha Premiums Total Death Benefit 2007 $20,000 $20,000 $3,000,000 2008 $20,000 $20,000 2009 $20,000 $20,000 2010 $20,000 $20,000 2011 $20,000 $20,000 2012 $20,000 $20,000 2013 $20,000 $20,000 2014 $20,000 $20,000 2015 $20,000 $20,000 2016 $20,000 $20,000 2017 $20,000 $20,000 2018 $20,000 $20,000 2019 $20,000 $20,000 2020 $20,000 $20,000 2021 $20,000 $20,000 2022 $20,000 $20,000 2023 $20,000 $20,000 2024 $20,000 $20,000 2025 $20,000 $20,000 2026 $20,000 $20,000 2027 $20,000 $20,000 2028 $20,000 $20,000 2029 $20,000 $20,000 2030 $20,000 $20,000 2031 $20,000 $20,000 2032 $20,000 $20,000 2033 $20,000 $20,000 2034 $20,000 $20,000 2035 $20,000 $20,000 2036 $20,000 $20,000 Ó American Dream ner LLC All Rights Reserved

Trust Fund Year Total Trust Fund Value Total Disbursements 2007 $99,522 2008 $99,046 2009 $98,573 2010 $98,102 2011 $97,633 2012 $97,166 2013 $96,702 2014 $96,239 2015 $95,779 2016 $95,322 2017 $94,866 2018 $94,412 2019 $93,961 2020 $93,512 2021 $93,065 2022 $92,620 2023 $92,177 2024 $91,737 2025 $91,298 2026 $90,862 2027 $90,428 2028 $89,995 2029 $89,565 2030 $89,137 2031 $88,711 2032 $88,287 2033 $87,865 2034 $87,445 2035 $87,027 2036 $86,611 Ó American Dream ner LLC All Rights Reserved

Real Property Year Fair Market Value Fair Market Value Less Debt Net Cash Flow Rental Income After Tax Real Estate Taxes 2007 $1,094,977 $956,684 $-19,415 $10,950 2008 $1,134,644 $999,561 $-19,812 $11,346 2009 $1,175,774 $1,044,023 $-20,223 $11,758 2010 $1,218,421 $1,090,128 $-20,649 $12,184 2011 $1,262,642 $1,137,940 $-21,092 $12,626 2012 $1,308,497 $1,187,521 $-21,550 $13,085 2013 $1,356,047 $1,238,939 $-22,026 $13,560 2014 $1,405,355 $1,292,262 $-22,519 $14,054 2015 $1,456,487 $1,347,562 $-23,030 $14,565 2016 $1,509,512 $1,404,913 $-23,560 $15,095 2017 $1,564,501 $1,464,392 $-24,110 $15,645 2018 $1,621,528 $1,526,080 $-24,680 $16,215 2019 $1,680,669 $1,590,059 $-25,272 $16,807 2020 $1,742,005 $1,656,416 $-25,885 $17,420 2021 $1,805,617 $1,725,241 $-26,521 $18,056 2022 $1,871,591 $1,796,626 $-27,181 $18,716 2023 $1,940,017 $1,870,669 $-27,865 $19,400 2024 $2,010,987 $1,947,469 $-28,575 $20,110 2025 $2,084,597 $2,027,130 $-29,311 $20,846 2026 $2,160,946 $2,109,760 $-30,075 $21,609 2027 $2,240,138 $2,195,472 $-30,866 $22,401 2028 $2,322,281 $2,284,383 $-31,688 $23,223 2029 $2,407,485 $2,376,612 $-32,540 $24,075 2030 $2,495,867 $2,472,286 $-33,424 $24,959 2031 $2,587,546 $2,571,534 $-34,341 $25,875 2032 $2,682,648 $2,674,493 $-35,292 $26,826 2033 $2,781,303 $2,781,303 $-36,278 $27,813 2034 $2,883,643 $2,883,643 $-28,836 $28,836 2035 $2,989,810 $2,989,810 $-29,898 $29,898 2036 $3,099,949 $3,099,949 $-30,999 $30,999 Ó American Dream ner LLC All Rights Reserved

Real Property Year Maintenance Expenses Management Fees Debt Balance Debt Payment Amount Principal Payments 2007 $138,293 $8,465 $3,210 2008 $135,083 $8,465 $3,332 2009 $131,751 $8,465 $3,459 2010 $128,293 $8,465 $3,590 2011 $124,703 $8,465 $3,726 2012 $120,976 $8,465 $3,868 2013 $117,108 $8,465 $4,015 2014 $113,093 $8,465 $4,168 2015 $108,926 $8,465 $4,326 2016 $104,600 $8,465 $4,490 2017 $100,109 $8,465 $4,661 2018 $95,448 $8,465 $4,838 2019 $90,610 $8,465 $5,022 2020 $85,588 $8,465 $5,213 2021 $80,376 $8,465 $5,411 2022 $74,965 $8,465 $5,616 2023 $69,348 $8,465 $5,830 2024 $63,518 $8,465 $6,051 2025 $57,467 $8,465 $6,281 2026 $51,186 $8,465 $6,520 2027 $44,666 $8,465 $6,768 2028 $37,898 $8,465 $7,025 2029 $30,873 $8,465 $7,292 2030 $23,581 $8,465 $7,569 2031 $16,012 $8,465 $7,857 2032 $8,155 $8,465 $8,155 2033 $8,465 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Real Property Year Interest Payments Contract Receivable Principal And Interest Total Net Sale Proceeds Net Sale Principal Proceeds 2007 $5,255 2008 $5,133 2009 $5,007 2010 $4,875 2011 $4,739 2012 $4,597 2013 $4,450 2014 $4,298 2015 $4,139 2016 $3,975 2017 $3,804 2018 $3,627 2019 $3,443 2020 $3,252 2021 $3,054 2022 $2,849 2023 $2,635 2024 $2,414 2025 $2,184 2026 $1,945 2027 $1,697 2028 $1,440 2029 $1,173 2030 $896 2031 $608 2032 $310 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Real Property Year Net Sale Interest Proceeds Taxes On Sale Proceeds Cost Of Sale Tax Basis Of Property Capital Gains 2007 $600,000 2008 $600,000 2009 $600,000 2010 $600,000 2011 $600,000 2012 $600,000 2013 $600,000 2014 $600,000 2015 $600,000 2016 $600,000 2017 $600,000 2018 $600,000 2019 $600,000 2020 $600,000 2021 $600,000 2022 $600,000 2023 $600,000 2024 $600,000 2025 $600,000 2026 $600,000 2027 $600,000 2028 $600,000 2029 $600,000 2030 $600,000 2031 $600,000 2032 $600,000 2033 $600,000 2034 $600,000 2035 $600,000 2036 $600,000 Ó American Dream ner LLC All Rights Reserved

Real Property Year Capital Gains Exemption Realized Taxable Capital Gains Cumulative Depreciation 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Business Assets Year Total Total Discounted Business Gifts Principal And Interest Contract Recievables 2007 $779,160 2008 $810,327 2009 $842,740 2010 $876,449 2011 $911,507 2012 $947,968 2013 $985,886 2014 $1,025,322 2015 $1,066,335 2016 $1,108,988 2017 $1,153,347 2018 $1,199,481 2019 $1,247,461 2020 $1,297,359 2021 $1,349,253 2022 $1,403,223 2023 $1,459,352 2024 $1,517,727 2025 $1,578,436 2026 $1,641,573 2027 $1,707,236 2028 $1,775,525 2029 $1,846,546 2030 $1,920,408 2031 $1,997,225 2032 $2,077,114 2033 $2,160,198 2034 $2,246,606 2035 $2,336,470 2036 $2,429,929 Ó American Dream ner LLC All Rights Reserved

Business Assets Year Net Proceeds On Sale Sale Principle Payments Sale Interest Payments Sale Proceed Taxes Cost Of Sale 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 Ó American Dream ner LLC All Rights Reserved

Estate and financial planning concepts An estate is the sum of everything you own. For most people, estate planning is viewed as passing the accumulation of a lifetime to their heirs at death. In reality, estate planning involves much more. It includes: - A way for a trusted person to make medical care decisions for you when a serious disability due to an illness or injury without having to go to court (Guardianship) to obtain the needed authority to act. - A way for a trusted person to pay bills for you during a time of disability due to an illness or injury without having to go to court (Conservatorship) to obtain the needed authority to act. - A way for a trusted person to pay your last bills and transfer assets to those you designate without having to go to court (Probate) to obtain the needed authority to act. - A way to minimize income, gift and estate taxes which could be assessed during the transfer of wealth from you to someone else. - A way to transfer ownership of an ongoing business to one member of a family in a manner in which the other members of the family are treated fairly yet gives the business its best chance of success to those who receive it. Techniques that are used in the development of an estate plan include the following : - Power of Attorney - Advance Directive for Health Care - Will - Revocable Living Trust - Bypass or Credit Shelter Trust - Marital Trusts (QTIP Trusts) - Irrevocable Life Insurance Trusts (ILIT) - Generation Skipping Transfers - Qualified Personal Residence Trusts (QPRT) - Grantor Retained Trusts - Charitable Trusts - Use of business entities (LLC, FLP, Corporations) - Annual Gifting Your estate plan will involve various combinations of these legal techniques plus choices you make as to the financial attributes of your estate. Those choices include: - When you retire. - What you earn before and after retirement. - What you spend before and after retirement. - How much you save and the manner in which you save it. - What type of assets you purchase over your lifetime such as investments, tax deferred investments, individual securities, real property and business interests. Ó American Dream ner LLC All Rights Reserved

Investments Investments can take many forms, including (but not limited to) the following: - Stocks - Bonds (corporate and government) - Mutual Funds - Certificates of Deposit. - Checking and Money Market accounts - Savings accounts - Treasury Notes - Annuities Investments are subject to a variety or market forces that must be considered in light of the owner s tolerance to those market forces, including but not limited to the following: - The expected total return from income and the appreciation of capital. - Preservation of principal. - The effects of inflation and deflation. - General economic conditions. - The expected tax consequences of investment decisions or strategies; - The role that each investment or course of action plays within an overall portfolio, which may include financial assets, interests in closely held enterprises, tangible and intangible personal property, and real property. - Needs for liquidity, regularity of income and preservation or appreciation of capital. - An asset s special relationship or special value to the owner or the owner s beneficiaries Investments can be held in a manner which is exposed to income taxes, including the following: - Income taxes are assessed annually. This is commonly seen in Mutual Funds or when the bank issues a 1099 at the end of each year to report the amount of growth that occurred in the account during the year. - Income taxes are assessed when an asset is sold. This commonly occurs when individual securities are held for a period of time and then sold. - Income taxes are assessed when the owner makes a withdrawal from the account that holds the investments. This occurs with retirement funds or other tax qualified assets such as IRAs, 401k or 403b plans, SEP, SERP, annuities or similar programs. - There are exceptions to these general guidelines, such as Roth IRAs or certain bonds that are exempted from income taxes. Tax deferred accounts have a special status when it comes to the ownership of investments that set them apart from other types of investments. Unique rules apply to these investments which must be considered when deciding how much to place into these types of accounts, including: - Withdrawals must occur after the owner attains the age of 70 ½ years. - Withdrawals prior to when the owner is 55 years old must be structured in a manner that does not expose them to certain penalties imposed by the IRS and other tax authorities. - Were the investments in the account purchased with after-tax or before-tax dollars? - Withdrawals after age 70 ½ are a calculated amount based on the lifespan of the owner or can include others using formulas accepted by the IRS and other tax authorities. Ó American Dream ner LLC All Rights Reserved