Planning for the UHNW Client Part III: The Key to Working with High Powered Advisors Presented by: Steve Oshins, Esq., AEP (Distinquished) Robert Bruderman, Co-Founder, Premier Trust

Advisor-Friendly Trust Company in NV Trust Administration ONLY Largest Advisor-Friendly Trust Company in NV Trust Administration ONLY No Investment Management Founded in 2001 No Insurance Sales Client Retains Team of Professionals No Account Minimum Access to NV Trust Friendly Laws

Premier Trust - Why? Accept Standalone ILITs Advisor Friendly Trustee Does NOT manage investments. Advisors retain AUM Eliminates poaching Accept Standalone ILITs Ensures death benefit passes outside of estate tax system Potential new life insurance sales Owner/Trustee required to manage trust in best interest of the beneficiaries Requires a review of assets held by trust including life insurance May include replacing old, under performing life insurance Continuity of your business Preserves or further enhances an advisors AUM Increases Value of your business

Premier Trust - Services Trustee / Successor Trustee / Agent Irrevocable Life Insurance Trust Self-Directed IRA’s Dynasty Trusts Nevada Asset Protection Trusts Charitable Trusts Special Needs Trusts

Premier Trust Facts 73% of our beneficiaries reside outside the state of Nevada Only 6% of our business comes from Ladenburg FA’s Most come from outside advisors (independent and wirehouses) Average Trust Size = $750,000 - $1 million 38 Employees Administers over 3,000 Trusts 1+ Billion in assets under administration. (conservatively)

How Easy is It Premier functions as advisor’s back office Each client is assigned own Trust Administrator NO 1-800 NUMBER Call Center Referrals through Highland receive 10% discount from annual administration fee Premier works seamlessly with Highland for Insurance

Decanting State Rankings Chart

View from an Estate Planning Attorney Working with Premier Trust My numbers How having Premier Trust available helps me get new clients The simple process Working with the Financial Advisor

Advanced Estate Planning using Nevada Laws Trust Decanting – Distribute assets from current trust into new trust to makes changes or enhance the trust provisions Dynasty Trust – 365 years: No estate tax; protected from creditors and divorcing spouses; income shifting opportunities Nevada Asset Protection Trust – Set up asset protection trust for yourself Hybrid DAPT – For non-Nevada residents NING Trust – Saving state income taxes

Shifting Gears: Proposed 2704 Regs IRS issued Proposed Regs that would affect valuation discounts IRC §2704(a) – Lapsed Voting or Liquidation Rights Three-year rule IRC §2704(b) – Restrictions on Liquidation No more state default rules for liquidation rights Nonfamily member – Disregarded restrictions 10% test 20% test Six-month put right Should we be hurrying our large cases?

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