1. HIGH NET WORTH CLIENT TOOLS

2. Charitable Gift Planning  Family Foundation  Community Foundations  Charitable Annuity Trusts  Charitable Remainder Trusts-CRATs and CRUTs  Charitable Lead Trusts CLUTs and CLATs  Leaving IRD property from estate to charities such as IRAs, 401(k)s, savings bonds etc.  Gifting up to $100,000 of your minimum required distribution from retirement account to charity

3. Insurance Planning  Irrevocable Life Insurance Trust  Estate Tax Liquidity  Estate Equalization  Estate Tax Default Plan  Fund Buy/Sell Agreements  Key Man Insurance  Company Buy Out Plans  Split Dollar Plans  Insurance Coupled with GRATS and CLATs  Premium Financed Plans

4. Gifting  Qualified Personal Residence Trust QPRT  Minor Trust  Annual Exclusion gifts  Estate Tax Exclusion gifts  Gifts using Health and Education Exclusion Outright or through trust provisions  Use of Crummey Powers

5. Post-Mortem Planning  Disclaimers  Reverse QTIP  IRA and Retirement Plan Distribution planning  Fiscal Year Elections  Deduction on final year of estate income tax return  Administrative expenses and best return to be claimed

6. Estate Tax Planning  Marital planning to make use of applicable credit  Qualified Terminable Interest Property Trust (QTIP)  Reduction in value with discount through minority interests and liquidity issues  Titling of assets  Liquidity

7. Vehicles for College  529 Plans  Coverdell Educational Savings Account  Trust for college  Withdrawal from Roth IRA  $10,000 withdrawal from other retirement plans  Zero Coupon Municipal Bonds  UGMA/UTMA Custodial Accounts  College Saving Bonds

8. Asset Protection  Delaware Asset Protection Trust  Spendthrift Trusts and Discretionary Trusts  Delaware LLC or LPs  Insurance  Limiting Account Balances  Domiciles

9. Retirement Planning  Profit Sharing-Defined Contribution  Profit Sharing-Defined Benefit  IRAs  Roth IRAs  Roth Conversions  SEP  401 (k)  403 (b)  SIMPLE  Annuities

10. Generation Skipping Tax Planning  Delaware Dynasty Trusts  Mathematics of gifting and intervivos sales  Leverage the use of discounted values  Self Cancelling Installment Notes SCIN  Intentionally Defective Grantor Trusts IDGT

11. Income Tax Planning  Delaware Tax Advantage Trust DING  Charitable Remainder Trusts  Capital Loss Harvesting  Passive Income Generators  Health Savings Plans  Alternative Minimum Tax Avoidance AMT  Retirement Plan Contribution and Withdrawal planning  Donating Appreciated Assets rather that selling and donating  Identifying high basis stock  1031 exhanges  1035 exchanges