1. 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