Family Bank© Manager (C-Corp.) 1% voting share Members John Manager (C-Corp.) 1% voting share John’s interests in these enterprises Delaware Series LLC C-Corp LLC Investments John’s Irrev. Trust Members 99% non-voting Abigail’s Irrev. Trust Abigail John non-reciprocal Children And Grandchildren Grantor may fire Trustee who may distribute or loan some, all, or none of the principal and/or income to or for the benefit of issue $10,000 tuition requires $16,667 pre-tax in a 40% bracket, but only $12,500 in a 20% bracket ©2001 by Herbert K. Daroff, J.D., CFP®, all rights reserved