1 Instructions for use This slide deck gives an overview of the disaster recovery program and the key players involved. Use this slide deck when talking to reporters face-to-face and when presenting to community organizations or civic leaders about the disaster planning and recovery program DO NOT USE THIS WITH PEOPLE AFFECTED BY DISASTER OR WHEN COUNSELING MEMBERS OF THE PUBLIC – they are not the intended audience. Leave a copy behind with reporters and community organizations after you meet with them. If you talk to them over the telephone instead of having a face-to-face meeting, ask if you can send them copies of the slides either by or by fax (print out copies in “pure black and white” if faxing the slides). Please customize the slide deck as necessary – add your firm’s logo, your name and date. Modify the design template if necessary to conform with your firm’s presentation requirements. 11Apr03

A collaboration between the American Red Cross, National Endowment for Financial Education, AICPA Foundation and the CPA profession (YOUR NAME) (YOUR FIRM’S NAME) (CITY) (FIRM LOGO HERE) DRAFT

3 Disaster Strikes. And Life Suddenly Changes. Routines may be shattered… Jobs disrupted… Property destroyed. Loved ones may be lost… WHAT DO YOU DO NEXT? Disaster Recovery: A Guide to Financial Issues

4  Overview  Purpose  Users  Contents  Role of the CPA  Contributors Disaster Recovery: A Guide to Financial Issues

5  Three-part, comprehensive, 32-page color booklet  Helps to minimize financial impact of disaster Part 1: Steps to take immediately after disaster Part 2: Steps to take in weeks & months after Part 3: Steps to take in planning for the future  Speaks to a consumer audience  Content written by NEFE; technical reviews and input from the AICPA  The guide is offered as a public service of the AICPA, AICPA Foundation, American Red Cross and NEFE  Distributed by local American Red Cross Chapters free of charge; available for download at:  Used by local CPAs with disaster victims to help them rebuild their lives and plan for the future OVERVIEW

6 To protect the public interest by helping people recover from disaster, minimize the financial impact of disaster and develop a contingency plan for the future.  There is no other comprehensive, authoritative, easy-to-use disaster recovery resource available today  The guide helps people focus on rebuilding their lives  CPAs are adept at analyzing the options, recommending solutions and implementing a financial recovery plan PURPOSE OF THE GUIDE

7  Individuals and families affected by disaster  CPA financial planners or other types of financial planners  Local American Red Cross chapters and volunteers USERS OF THE GUIDE

8  Three part-guide: Part I Defines steps to take immediately following a disaster, such as restoring household stability, managing an injury or disability and financial decisions after death. Part II Identifies steps to take in the weeks and months after disaster has occurred to help people affected try to settle into normal routine by establishing a steady flow of income, handling expenses and debt, and working through potential law suits or other settlements. Part III Illustrates steps to take in planning for the future and moving on with life in areas such as assessing financial needs, getting retrained for a job, and estate planning. Also contains brief, easy-to-follow checklist for proactive steps to prepare for possible disaster in the future CONTENTS OF THE GUIDE

9  Overall mission: protect the public interest by helping to minimize the financial impact of disasters on the public  Help local American Red Cross chapters and community leaders understand the importance of the guide to their community members  Use the guide to counsel people affected by disasters Work with local American Red Cross chapters to obtain referrals to people affected by disaster Help disaster victims navigate the process of recovery through expert financial planning advice ROLE OF THE CPA

10  National Endowment for Financial Education Non-profit foundation dedicated to helping Americans acquire their information and gain the skills necessary to take control of the personal finances.  American Institute of Certified Public Accountants National professional organizations of CPAs with more than 330,000 members in business and industry, public practice, government, and education.  American Red Cross Led by 1.2 million volunteers and 36,000 employees, annually mobilizes relief to families affected by more than 67,000 disasters. This year alone, the Red Cross assisted more than 550,000 families affected by disaster. CONTRIBUTORS TO THE GUIDE