1. RETIREMENT ESTATE PLANNING PREVIEW TAMARA L. HARPER, ESQUIRE 4333 PARK TERRACE DRIVE, SUITE 120 WESTLAKE VILLAGE WWW.TAMARAHARPER.COMWWW.TAMARAHARPER.COM TAMARA@TAMARAHARPER.COM TAMARA@TAMARAHARPER.COM WWW.TAMARAHARPER.COMTAMARA@TAMARAHARPER.COM805-409-0530

2. ESTATE PLANNING INVOLVES Deciding how you want your assets distributed after you die or become unable to make your own decisions Deciding how you want your assets distributed after you die or become unable to make your own decisions Name the people to whom you wish to give your assets Name the people to whom you wish to give your assets Taxes siphon as little as possible from your estate Taxes siphon as little as possible from your estate Knowing your financial affairs are in order Knowing your financial affairs are in order Will not bequeath a costly administrative nightmare to your loved ones Will not bequeath a costly administrative nightmare to your loved ones

3. STARTING TO PLAN Do not procrastinate Do not procrastinate Take stock of all your assets Take stock of all your assets Review Will, Trust and other estate planning documents every year Review Will, Trust and other estate planning documents every year Major life changes trigger an update Major life changes trigger an update Review beneficiary designations Review beneficiary designations Complete initial worksheet Complete initial worksheet

4. CAREFUL RETIREMENT AND ESTATE PLANNING Provide for loved ones after death Provide for loved ones after death Properly prepared estate plan includes: Properly prepared estate plan includes: HIPAA-CMIA Declaration HIPAA-CMIA Declaration Advance Health Care Directive Advance Health Care Directive Durable Power of Attorney Durable Power of Attorney Pour Over Will Pour Over Will Trust(s) – Family, Irrevocable Life Insurance Trusts, QTIP trusts, Charitable trusts, Qualified Personal Residence trust Trust(s) – Family, Irrevocable Life Insurance Trusts, QTIP trusts, Charitable trusts, Qualified Personal Residence trust Life Insurance Life Insurance

5. DO YOU HAVE ESTATE PLANNING? Do you have a trust? Do you have a trust? Is your trust funded? Is your trust funded? Refinanced a trust asset? Refinanced a trust asset? Reviewed deed and title lately? Reviewed deed and title lately? Death, divorce, inheritance, birth triggers a change Death, divorce, inheritance, birth triggers a change

6. CHANGES IN THE LAW FEDERAL EXEMPTION LIMITS FEDERAL EXEMPTION LIMITS NO CONTEST CLAUSES IN CALIFORNIA POST DONKIN V. DONKIN (12/27/2013) NO CONTEST CLAUSES IN CALIFORNIA POST DONKIN V. DONKIN (12/27/2013) AMERICAN TAXPAYER RELIEF ACT OF 2012 AMERICAN TAXPAYER RELIEF ACT OF 2012 2010 TAX ACT 2010 TAX ACT ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001

7. CONTEMPLATIVE ?’S DO YOU HAVE ENOUGH ASSETS, DISABILITY INSURANCE AND LONG TERM CARE INSURANCE? DO YOU HAVE ENOUGH ASSETS, DISABILITY INSURANCE AND LONG TERM CARE INSURANCE? ARE YOU AWARE OF MediCAL LOOK BACK PERIOD? ARE YOU AWARE OF MediCAL LOOK BACK PERIOD? RESIDENCE VS. LONG TERM CARE? RESIDENCE VS. LONG TERM CARE? IRREVOCABLE GRANTOR TRUSTS AND OCCUPANCY AGREEMENT AS AN ALTERNATIVE TO REVERSE MORTGAGE IRREVOCABLE GRANTOR TRUSTS AND OCCUPANCY AGREEMENT AS AN ALTERNATIVE TO REVERSE MORTGAGE

8. ASSET PROTECTION WHAT ARE YOUR LAYERS? WHAT ARE YOUR LAYERS? IS YOUR ESTATE ABOVE THE EXEMPTION RATES OR COULD IT BE IN THE FUTURE? IS YOUR ESTATE ABOVE THE EXEMPTION RATES OR COULD IT BE IN THE FUTURE? DO YOU KNOW HOW TO VALUE YOUR ESTATE? DO YOU KNOW HOW TO VALUE YOUR ESTATE? HAVE YOU CONSIDERED IRREVOCABLE TRUSTS? HAVE YOU CONSIDERED IRREVOCABLE TRUSTS?

9. THE ART OF TRUST DRAFTING COMPLICATED REQUIRING STATE OF THE ART DRAFTING EXPERTISE COMPLICATED REQUIRING STATE OF THE ART DRAFTING EXPERTISE PLEASE NO BOILERPLATE! PLEASE NO BOILERPLATE! EVOLVING STATUTORY AND LEGISLATIVE CHANGES EVOLVING STATUTORY AND LEGISLATIVE CHANGES YOU AND YOUR ESTATE ARE UNIQUE YOU AND YOUR ESTATE ARE UNIQUE

10. TAMARA L. HARPER ESQUIRE helps YOU… Negotiate the maze of trust administration Negotiate the maze of trust administration Hold property in trust Hold property in trust Never experience the painful process of probate Never experience the painful process of probate Protect assets, preserve wealth Protect assets, preserve wealth Limit liability exposure Limit liability exposure Conduct a collaborative team meeting Conduct a collaborative team meeting Navigate you to safe harbors Navigate you to safe harbors 4333 PARK TERRACE DRIVE, SUITE 120 WESTLAKE VILLAGE WWW.TAMARAHARPER.COMWWW.TAMARAHARPER.COM TAMARA@TAMARAHARPER.COMTAMARA@TAMARAHARPER.COM 805-409-0530