1. CASE STUDY Jack & Emily McCaw “Keep it Simple…” © 2000 Financial Independence Group

2. Personal Capital & Social Capital Old Plan WITS

3. OLD WEALTH DISTRIBUTION PLAN FLOWCHART for Mr. & Mrs. McCaw OLD WEALTH DISTRIBUTION PLAN FLOWCHART for Mr. & Mrs. McCaw

4. What Would Have Happened At The Death Of Mrs. McCaw What Would Have Happened At The Death Of Mrs. McCaw

5. CURRENT ILIT Irrevocable Life Insurance Trust $1,000,000 GENERATION SKIPPING TRUST $185,500 9. Asset Transfers Emily’s Death FAMILY TRUST $625,000 MARITAL TRUST $484,756 EMILY Personal Total $2,314,877 2,148,207 $4,463,083 From Spouse SETTLEMENT COSTS Expenses Taxes Total $88,957 2,679,096 $2,768,053 13. Taxes & Expenses 13. Taxes & Expenses 14. Net Estate 14. Net Estate 10. Asset Transfers HEIRS Family Trust 2nd Estate Insurance Total McCaw GST $625,000 1,000,000 $3,990,287 484,756 11. Asset Transfers 12. Death Benefit 185,500 2,179,787

6. WEALTH INTEGRATION & TRANSFER SYSTEM™ FLOWCHART for Mr. & Mrs. McCaw WEALTH INTEGRATION & TRANSFER SYSTEM™ FLOWCHART for Mr. & Mrs. McCaw

7. What Will Happen At The Death Of Mrs. McCaw What Will Happen At The Death Of Mrs. McCaw

8. McCAW FOUNDATION CRUT Bequest Total Tst. CLAT HEIRS 2nd Estate Total LLC Units ILITs GST Family Trust - Emily's Death Tstmnt CLAT $- 2,713,886 $4,219,717 1 475,258 625,000 $5,466,573 $175,000 SETTLEMENT COSTS Exp. $77,241 - Taxes Total GST $175,000 MARITAL TRUST $95,658 CRUT $1,505,830 EMILY Spouse $1,118,178 2,148,207 $3,362,042 Personal Total FAMILY TRUST $625,000 ILIT Old 3,000,000 $1,000,000 New Total $4,000,000 $1,505,830 15. Asset Transfer 17. Asset Transfer 23. Excess Estate 25. Asset Transfer 22. New B Shares 21. Expenses 19. Unified Credit 4,000,000 20. Asset Transfer 18. Death Benefit 570,915 24. Income 16. Asset Transfer

9. Old Plan WITS Personal Benefits$ 2,800,000 $ 3,700,000 Family Benefits$ 4,000,000 $ 5,400,000 Voluntary Social$ -0- $ 4,200,000 CASE STUDY Mr. & Mrs. Jack McCaw CASE STUDY Mr. & Mrs. Jack McCaw Benefits Controlled CONTROLLED $ 6,800,000 $13,300,000 TOTAL BENEFITS

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