1. MACQUARIE ADVISER SERVICES Estate Planning – What’s your legacy? PRESENTED BY JOHN CITIZEN AUGUST 2008

2. MACQUARIE ADVISER SERVICES Agenda Make a will, now Who gets your Super? Life insurance Structure Power of Attorney What to consider PRESENTATION FOOTER – AUGUST 20082

3. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20083 Make a will, now $46m has been transferred to the NSW Treasury over the past five years due to unclaimed estates or individuals who died intestate. Public Trustee, NSW

4. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20084 Why don’t you have one Many overlook the need for a will altogether. Others have wills that have become inappropriate. If you have an asset you need a will. Your money – where you want it. And not just money

5. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20085 Who gets your Super? Your Superannuation is likely to be one of your largest assets. Getting the structure right – how effective is your bequest? Does the legislation accommodate your intention?

6. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20086 Life insurance Insurance should meet the needs of those who are dependent on you. Similar considerations to superannuation apply. New legislation also makes insurance through super attractive.

7. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20087 The right structure Investment structure forms a key part of the estate planning process. What provides tax effective wealth distribution to your loved ones?

8. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20088 Family trusts

9. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 20089 Power of Attorney – do you need one? An effective tool in wealth protection. Broadly, there are two types: –General Power of Attorney –Enduring Power of Attorney Choose wisely and be specific.

10. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 200810 Things to consider Estate planning is complex and legalistic. Uninformed choices could have the opposite effect of what you intended. Don’t leave the responsibility to someone else Do seek help

11. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 200811 What to talk about Do you have a will? (Is it current?) Do you have an executor? Have you arranged a Power of Attorney? Is your Estate Plan easy to administer? Is a Self Managed Super Fund right for you? Should you set up a Family Trust?

12. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 200812 What to talk about What are the cost, tax and estate planning implications of running your life insurance through your superannuation? How can you best minimise the tax implications for your beneficiaries? Are there family issues that may effect your financial decisions. (Divorce, children from a previous marriage, dependent parents, etc).

13. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 200813 Many people haven’t even got a valid will, let alone a comprehensive, tax-effective Estate Plan which will protect and provide for their loved ones. By seeking professional advice now, you can make life easier for those you care about.

14. MACQUARIE ADVISER SERVICES PRESENTATION FOOTER – AUGUST 200814 Any questions?