• NEW TRUST CODE WENT INTO EFFECT APRIL 1, 2010

• CURRENTLY THERE ARE NO FEDERAL ESTATE TAXES FOR DEATHS IN 2010

• FOR DEATHS OCCCURING AFTER 2010 FEDERAL ESTATE DEATH TAXES MAY IMPACT YOUR ESTATE PLAN

• WITHOUT PROPER ESTATE PLANNING STATE LAW WILL DICTATE WHAT HAPPENS TO YOUR ASSETS

• PROBATE COURT INVOLVMENT CAN BE COSTLY AND TIME CONSUMING

• IS YOUR BUSINESS SET-UP TO AVOID PERSONAL FINANCIAL LIABILITY?

• IS YOUR BUSINESS NAME PROTECTED?