,,E/ATE ,,PLANN+ ,,= ,,P ,,) ,A ,,*RONIC ,,3DI;N ,,OR ,,4ABIL;Y ,,M>T9 ,M4 ,,%5KMAN1 ,,CPA1 ,,MBA1 ,,JD ,PUBLI%$ 0,DEMOS ,M$ICAL ,PUBLI%+1 ,,LLC1 ,NEW ,YORK ,COPY"R #BJJI 0,DEMOS ,M$ICAL ,PUBLI%+ ,FUR!R REPRODUC;N OR 4TRIBU;N 9 O!R ?AN A SPECIALIZ$ =MAT IS PROHIBIT$4 ,TRANSCRIP;N ( ,,ISBN-#AC3 #IGH-A-ICBFJC-FF-H ,,ISBN-#AJ3 #A-ICBFJC-FF-B ,TRANSCRIB$1 #BJJI1 0,C>OL ,/UD] ,"EGRE5 ,BRL ,S]VICE ,WA%+TON ,TALK+ ,BOOK @& ,BRL ,LIBR>Y ,S1TTLE1 ,WA%+TON ,9 #E VOLUMES ,VOLUME #D ,BRL PAGES P#A-P#F & #BIE-CIH ,PR9T PAGES #ABE-B#AGC P#A P#B ,SPECIAL ,SYMBOLS ,US$ ,9 ,? ,VOLUME @& AMP]S& 99 7#CE1 #CE7 A/]ISK @4 DOLL> SIGN _/ SLA% ,' 7#F1 #C7 TRANSCRIB]'S NOTE SYMBOL ,' 7#F1 #C7 T]M9,N SIGN ,-PUT] ,BRL ,CODE _+ ,2G9 CODE 9DICATOR _: ,5D CODE 9DICATOR . 7#DF7 DOT1 DECIMAL PO9T P#C ,TRANSCRIB]'S ,NOTES ,9CONSI/5CIES ( =MAT O3UR 9 PR9T 9 ! LEGAL DOCU;TS1 ESPECI,Y ": 9=M,N IS 6BE 9S]T$ 7Z 9DICAT$ 0AN A/]ISK74 ,! 9CON- SI/5CIES >E REPRODUC$ 9 BRL ": !Y O3UR4 ,=MAT =! 8,SAMPLE ,REVOCA# ,LIV+ ,TRU/ ,PROVI.NS = ,^? ( ,*RONIC ,ILL;S0 7PAGE #AEB7 FOLL[S PR9T4 ,]RORS 9 SPELL+1 PUNCTU,N1 GRAMM> & SYNTAX H1 =! MO/ "P1 BE5 TRANSCRIB$ Z !Y APPE> 9 PR9T4 P#D ,,3T5TS ,*APT] ,PAGE #H ,EM]G5CY ,* ,M$ICAL ,=M """""""" #ABE #I ,YR ,W3 ,4TRIBUT+ ,ASSETS & ,C>+ = ,YR ,LOV$ ,"OS """"""""""" #ACC #AJ ,REVOCA# ,LIV+ ,TRU/3 ,MA9TA9+ ,3TROL & ,PROTECT+ ,Y ,"? ,4ABIL;Y """""""""""""""""""""""" #ACG #AA ,*>ITA# ,GIV+ """"""""""""""""" #AEG #AB ,O!R ,3SID],NS """""""""""""""" #AFG P#E P#F ,,*APT] #H #ABE ,EM]G5CY ,* ,M$ICAL ,=M ,:AT ,IS AN ,EM]G5CY ,* ,M$ICAL ,=M8 ,"! IS A GAP 9 MO/ E/ATE PLANS 3C]N+ MI- NOR *N4 ,GU>DIAN APPO9T;TS "U A W TAKE E6ECT ONLY AF ! D1? (! P>5TS4 ,S IF YR * IS 9 ! H&S (A C>EGIV]1 & Y'RE M.TA9 CLIMB+ OR ON SAF>I & _C 2 R1*$1 IMPOR- TANT P]SONAL OR M$ICAL 9=M,N AB ! * MAY N 2 "KN 9 CASE ( AN EM]G5CY4 ,? APPLIES 6ALL P>5TS1 B X MAY APPLY EV5 M 6^? :O >E LIV+ )A *RONIC ILL;S4 ,YR LIV+ W A4RESSES YR H1L? C>E MAT- T]S4 ,B IF Y >E UNA# 6MAKE M$ICAL DECI- .NS = YR * 2C (! IMPACT ( YR *RONIC ILL- ;S OR IF Y >E HOSPITALIZ$1 :O W MAKE DE- CI.NS 3C]N+ YR *'S M$ICAL TR1T;T8 ,HOPE- ;LLY1 A RELATIVE OR TRU/$ FAMILY FR W /EP 9 & TAKE ! * 6A DOCTOR OR EM]G5CY ROOM4 ,B ? P]SON MAY "K NO?+ AT ALL AB ! *'S M$ICAL HI/ORY OR O!R #BIE IMPORTANT FACTS4 ,X IS = ? R1SON A#ABE T CR1T+ & SIGN+ AN EM]G5CY * M$ICAL =M IS S CRITICAL4 ,X IS AN 9/RU;T T C PRO- TECT YR * 9 _M WAYS4 ,0FILL+ \ ? =M1 Y C MAKE PROVI.NS 65SURE T YR * W 2 C>$ = CORRECTLY & APPROPRIATELY4 ,! =M 9 ! AP- P5DIX FOLL[+ ? *APT] DOES N H ANY GU>AN- TE$ LEGAL VALID;Y1 B X C PROVE Q HELP;L 9 AN EM]G5CY 7& X SURE B1TS ! H&WRITT5 NOTE _M P WRITE 2F L1V+ 6CAT* AN AIR- PLANE74 ------------------------------------#ABF ,H["E1 ! =M'S USE;L;S W DEP5D ON ! ?OR- \<;S ) : Y FILL X \1 YR -MUNIC,N ) YR *'S 7OR O!R M9OR W>D'S7 P$IATRICIAN1 YR 9/RUC;NS 6! C>EGIV]1 & S ON4 ,:O ,%D ,H ,"O8 ,ANY P>5T ) M9OR *N %D FILL \ AN EM]G5CY * M$ICAL =M4 ,Y MAY AL WANT 6FILL X \ IF Y >E ! PRIM>Y C>EGIV] = /EP*N1 OR EV5 FO/] *N1 OR IF Y >E GU>DIAN (A NIECE OR NEPHEW4 ,9 FACT1 ANY * :OM Y TAKE C>E ( %D 2 PROTECT$4 ,! EM]G5CY * M$ICAL =M IS A V GD WAY 6A4RESS ? ISSUE1 #BIF ESPECI,Y IF NO "O ELSE IS FAMIL- A#ABF I> )A *'S M$ICAL 9=M,N4 ,X IS N AL"R TO ASSUME T YR SP\SE OR SIBL+ OR "S"O ELSE 9 ! FAMILY W "K :AT 6D OR 2 >.D 6D X4 ,:ILE ? IS N 9T5D$ 6F"R5 R1D]S1 A3ID5TS D HAPP5 & IF ! P]SON Y ?"\ WD TAKE C>E ( ?+S SU45LY DIES OR IS 9CAPACITAT$1 ! * MAY H NO "O LEFT :O C ATT5D 6?4 ,3SID] ! =M Z AN 9DISP5SA#1 WOR/-CASE SC5>IO BACKUP PLAN4 ,"! IS A V GD LIKELIHOOD T ! WOR/-CASE SC5>IO W N"E O3UR1 B Y'VE LO/ NO?+ 0TAK+ PRECAU;NS4 ,:AT ,9=M,N ,%D ,2 ,9CLUD$8 ,! M 9=M,N Y 9CLUDE ON ? =M1 ! EASI] Y W MAKE X = YR *N 6BE PROTECT$ &= _! C>E- GIV]S 6ACT4 ,Y M/ 9CLUDE ! "N (! AG5T Y H *OS5 6TAKE C>E ( YR * 7OR *N7 9 YR PLACE1 ) ALL 3TACT 9=M,N AVAILA#4 ,Y %D AL LI/ S"EAL SU3ESSOR AG5TS1 AL;G ) _! 3TACT 9=M,N4 ,SUPPLY ALL APPROPRIATE M$- ICAL 9SUR.E 9=M,N = YR *N1 & NOTE EA* *'S BLOOD TYPE1 ALL]GIES1 EXI/+ M$ICAL 3DI;NS1 & ANY CURR5T M$IC,NS4 ,! =M %D AL 9CLUDE A DETAIL$ M$ICAL #BIG HI/ORY1 ANY POSSI# RELIGI\S RE- B#ABF /RIC;NS1 & ANY A4I;NAL 9=M,N Y FEEL YR *'S C>EGIV] %D H4 ,IF YR * HAS A UNIQUE M$ICAL SITU,N1 X IS CRUCIAL T ? 2 NOT$ S T M$ICAL C>E C 2 A4RESS$ APPROPRIATELY4 ------------------------------------#ABG ,:AT ,HAPP5S ,AF ,Y ,SIGN ,! ,=M8 ,ONCE Y SIGN ? =M1 "O ORIG9AL %D 2 GIV5 6! PRIM>Y C>EGIV] = YR * IF Y >E ABS5T4 ,ANO!R ORIG9AL %D 2 GIV5 6YR *N'S P$IA- TRICIAN4 ,"O ORIG9AL REMA9S 9 YR HOME4 ,*APT] ,SUMM>Y 7777777777777777777777777777777777777777 ,IF Y >E LIV+ )A *RONIC ILL;S & H A M9OR *1 Y NE$ 6TAKE EXTRA PRECAU;NS 6PROTECT YR * IF AN EM]G5CY >ISES4 ,Y MAY H 6MAKE C]TA9 T YR C>EGIV]S1 FAMILY MEMB]S1 OR FRS >E 9=M$ ( KEY 9=M,N T C 2 USE;L IF ! * 2COMES SICK OR IS 9JUR$ AT A "T :5 Y >E 9CAPA# ( D1L+ )! CRISIS4 ,PREP>E & SIGN AN EM]G5CY * M$ICAL =M & GIVE COP- IES 6! *'S P$IATRICIAN & 6O!R P :O MI+ =! * IF Y _C4 ,? %D 2 D"O WELL 9 ADV.E ( ANY EM]G5CY >IS+4 #BIH ,! APP5DIX T A3OMPANIES ? *APT] A#ABG PROVIDES Y )A SAMPLE =M 6USE4 ,IF YR SITU,N DET]IORATES 6! PO9T ": Y _C C>E = YR *1 A GU>DIAN MAY H 6BE APPO9T$4 GGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG #BII ,AU?ORIZ,N ,= ,EM]G5CY ,C>E #ABH ,( ,M9OR ,* ,9/RUC;NS ..,M$ICAL ,AU?ORIZ,N ,=M .,9/RUC;NS3 ,"! IS A GAP 9 MO/ E/ATE PLANS 3C]N+ M9OR *N4 ,GU>DIAN APPO9T;TS "U A W ONLY TAKE E6ECT ON ! D1? (! P>5TS4 ,! P>5TS' LIV+ WILLS ONLY A4RESS ! P>5TS' H1L? C>E MAT- T]S4 ,IF ! P>5TS >E ON VAC,N1 N R1*A# OR 4A#D1 :O C MAKE A DECI.N 3C]N+ A *'S M$- ICAL & RELAT$ TR1T;T8 ,AL1 :5 ! * IS 9 ! H&S (A C>EGIV] &! P>5TS _C 2 R1*$1 IM- PORTANT P]SONAL OR M$ICAL 9=M,N MAY N 2 "KN4 ,? =M ATTEMPTS 6A4RESS ? GAP4 ,P>5TS & O!RS RESPONSI# = M9ORS %D 2 AW>E T ? 8=M0 DOES N H ANY GU>ANTE$ LE- GAL VALID;Y2 X IS N SANC;N$ 0ANY /ATUTE OR O!R LEGAL AU?OR;Y4 ,X MAY PROVE HELP- ;L4 ,H["E1 XS USE;L;S W DEP5D ON ! ?OR- \<;S ) : Y FILL X \1 YR -MUNIC,N ) YR *'S 7OR O!R M9OR W>D'S7 P$IATRICIAN1 YR 9/RUC;NS 6! C>EGIV]1 & S ON4 ,! =M IS A />T1 B J T4 ,IF ! P>5T HAS A *RONIC ILL;S #CJJ OR H1L? ISSUE T MAY A6ECT 8 OR A#ABH H] ABIL;Y 6R5D] C>E 6A M9OR *1 ? =M CD 2 ( GRT IMPORT.E4 ,9 S* SITU,NS1 NOTE ? FACT 9 ! DOCU;T4 ,P]H Y MAY 2 R1*$ 0PH"O B _C A3OMPANY ! * 6AN EM]G5CY ROOM OR O!R M$ICAL APPO9T;T 2C ( 9CAPAC;Y4 ,IF ! * HAS A "KN H1L? ISSUE1 X %D 2 A4RESS$ 9 ! DOCU;T4 ,A4 ..,AU?ORIZ,N 0,P>5T7S7 6,C>E ,= .,*N4 ,I 99 .,CLI5T .,"N & 99 .,SP\SE"N 7COLLECTIVELY & 9DIVIDU,Y 8,P>5T071 RE- SID+ AT 99 .,CLI5T .,A4RESS1 MAKE1 & DCL ? MY M$ICAL AU?ORIZ,N1 DIRECTIVE & IN- /RUC;N 7MY 8,AU?ORIZ,N07 3C]N+ ! C>E ( 99 .,*N'S .,"NS 79DIVIDU,Y & COLLECTIVE- LY 8,*074 ,B4 ..,AG5T ,% 2 ,DEEM$ ,9 ,LOCO ,P>5TIS 6.,*4 ,X IS MY EXPRESS 9T5T1 & ,I "HBY AU?ORIZE1 ! ,AG5T "ND "H91 6ACT Z1 & 2 TR1T$ 0ALL M$ICAL PROVID]S Z ACT+1 9 LO- CO P>5TIS = MY ,*4 ,C4 ..,AG5T 6,AU?ORIZE ,M$ICAL #CJA ,C>E = .,*4 ,9 ! EV5T T ,I AM N B#ABH ,AVAILA# 9 ! EV5T (A M$ICAL NE$1 ,I AU- ?ORIZE & DIRECT T ANY DOCTOR1 HOSPITAL1 EM]G5CY ROOM FACIL;Y1 AMBUL.E1 OR O!R M$ICAL C>E PROVID] 78,M$ICAL ,C>E ,PRO- VID]071 RELY ON ! 9/RUC;NS (! F/ P]SON 9 ! FOLL[+ LI/ :O IS A# & WILL+ & ,AVAILA# 6ACT 78,AG5T071 9 C>+ = ANY (! ,* 9 A M$ICAL EM]G5CY1 OR UNTIL ,I C R1SONABLY 2 3TACT$4 99 ..,EXPLA9 ,P>5T ,H1L? ,3DI- ;N ,T ,MAY ,MAKE ,P>5T'S ,PRES;E ,UN- LIKELY ,9 ,_M .,EV5TS 99 ,IF ANY P]SON ON ! LI/ 2L IS N ,AVAILA#1 ! M$ICAL C>E PROVID] %D 3TACT ! NEXT P]SON4 ,! T]M 8,AVAILA#0 % 2 DET]M9$ 9 ! R1SONA# 4CRE- ;N (! ,M$ICAL ,C>E ,PROVID]4 ,',BLANK TA# PROVID+ SPACES = ?REE P]SONS %[S COLUMN H1D+S3 ,"N2 ,RELA- ;N%IP2 ,HOME ,A4RESS2 & ,TELEPH"O ,NUMB]S 7,"W1 ,HOME1 ,VAC,N & ,CELL74,' ------------------------------------#ABI ,D4 ,9SUR.E ,COV]AGE4 ,',BLANK TA# PROVIDES R[S ) ,9SUR- .E ,C>RI] ,"N2 ,"N ( ,9SUR$2 #CJB ,POLICY NUMB]4,' A#ABI ,E4 .,GU>DIAN .& .,3S]VATOR4 ,6! EXT5T T ,I AM P]MITT$ 0LAW 6D S1 & SUBJECT 6! T]MS ( MY W1 ,I "HBY NOM9ATE 99 .,TEMPO- R>Y .,GU>DIAN .,"N 99 6S]VE Z MY *'S TEMPOR>Y GU>DIAN1 TEMPOR>Y M$ICAL GU>DI- AN1 3S]VATOR1 OR 9 ANY SIMIL> REPRES5TA- TIVE CAPAC;Y4 ,S* REQUE/ GOV]NS GU>DIAN- %IP OV] ! P]SON7S7 N PROP]TY4 ,IF ,I AM N P]MITT$ 0LAW 6S NOM9ATE1 !N ,I REQUE/ T ANY C\RT T MAY 2 9VOLV$ 9 ! APPO9T;T ( A GU>DIAN1 SPECIAL M$ICAL GU>DIAN1 3S]- VATOR1 OR SIMIL> REPRES5TATIVE = ME1 GIVE ! GRTE/ WEI+ ^U MY ,*'S H1L? & RELE- VANT 6ANY DET]M9,NS 6BE MADE RESPECT+ ANY H1L? C>E DECI.N 79CLUD+1 B N LIMIT$ TO1 ALL M$ICAL TR1T;TS & PROC$URES71 TO SIGN :AT"E AU?ORIZ,NS = REL1SE ( 9=M,N : MAY 2 REQUIR$ 0PROVID]S OR O!RS1 & TO WAIVE ANY "RS ,I MAY H = BR1* ( 3FID5- TIAL;Y =! REL1SE ( S* 9=M,N 6MY ,AG5T4 ,I 9T5D = MY ,AG5T 6BE TR1T$ Z ,I WD ) REG>D 6! USE & 4SEM9,N ( MY ,*'S 9DIVID- U,Y ID5TIFIA# H1L? 9=M,N & M$ICAL REC- ORDS4 ,? AU?OR;Y APPLIES 6ANY 9=M,N GOV- ]N$ 0! ,H1L? ,9SUR.E ,PORTABIL;Y & ,AC- C.TABIL;Y ,ACT ( #AIIF 78,,HIPAA071 #DB ,,USC #ACB;D & #DE ,,CFR #AFJ-AFD4 ,I SPECIFIC,Y AU?ORIZE1 ON 2HALF ( MY ,*1 ANY PHYSICIAN1 D5TI/1 H1L? C>E PROFES.N- AL1 M$ICAL PROVID]1 H1L? PLAN1 HOSPITAL1 CL9IC1 LABORATORY1 PH>MACY1 OR O!R COV]$ H1L? C>E PROVID]1 ANY 9SUR.E -PANY &! ,M$ICAL ,9=M,N ,BUR1U ,9C41 OR ANY O!R H1L? C>E ORGANIZ,N T HAS PROVID$ TR1T;T OR S]VICES 6ME OR T HAS PD = OR IS SEEK+ PAY;T F ME = S* S]VICES 6GIVE1 #CJD 4CLOSE1 & REL1SE 6MY ,AG5T ALL ( C#ABI MY 9DIVIDU,Y ID5TIFIA# H1L? 9=M,N & M$I- CAL RECORDS REG>D+ ANY PA/1 PRES5T1 OR FUTURE M$ICAL OR M5TAL H1L? 3DI;N4 ,G4 ..,P[]S & ,"RS ( .,AG5TS4 #A4 ,6MAKE ALL NEC >RANGE;TS = MY ,* AT ANY HOSPITAL1 EM]G5CY ROOM1 OR O!R H1L? C>E FACIL;Y1 OR SIMIL> E/ABLI%;T1 9CLUD+ ! TRANSF] & REMOVAL ( MY ,* F "O S* FACIL;Y 6ANO!R1 & ANY DECI.N R1SONA- BLY NEC 6ASSURE T ALL MY ,*'S ESS5TIAL NE$S >E PROVID$ = AT S* A FACIL;Y4 #B4 ,6GIVE OR )HOLD 3S5T OR 9=M$ 3S5T 6ANY M$ICAL PROC$URES1 TE/1 OR TR1T;T1 9CLUD+ SURG]Y1 HOSPITALIZ,N1 3VALESC5T C>E1 HOME C>E1 OR O!R TR1T;T : ,I1 MY ,*1 OR ANO!R P]SON MAY H >RANG$ = MY ,*4 ,6SUMMON P>AM$ICS OR O!R EM]G5CY M$ICAL P]SONNEL & SEEK EM]G5CY TR1T;T = MY ,*4 ,S* MAY 9CLUDE 0WAY ( EXAMPLE & N LIMI- T,N R\T9E H1L? C>E1 ADM9I/R,N ( PRE- SCRIB$ M$IC,N1 ORD]+ ( R\T9E TE/S 7IN- CLUD+ B N LIMIT$ 6;X-RAYS71 >RANG+ TRANSPORT,N 6& F S* M$ICAL C>E #CJE PROVID]S1 & MATT]S 9CID5T & RE- D#ABI LAT$ "!TO4 #C4 ,! ,AG5T % 2 5TITL$ 6SIGN1 EXE- CUTE1 DELIV]1 & AC"KL$GE ANY 3TRACT OR O!R DOCU;T T MAY 2 NEC1 DESIRA#1 3V5I5T OR PROP] 9 ORD] 6EX]CISE ANY (! P[]S DE- SCRIB$ 9 ? ,AU?ORIZ,N & 69CUR R1SONA# CO/S 9 ! C>RY+ \ ( ? ,AU?ORIZ,N4 ------------------------------------#ACJ #D4 ,! ,AG5T1 H["E1 % N 2 P]MITT$ TO TAKE ! FOLL[+ AC;NS OR MAKE ! FOLL[+ DECI.NS 78,EXCLU.NS07 ,7,IF N"O LI/$ NO EXCLU.NS % APPLY7'3 ---- ,H4 .,NO .,"T .,LIMIT4 ,I H 3SID]$ ! POSSIBIL;Y ( LIMIT+ ! E6ECTIVE;S ( ? IN- /RU;T 6A FIX$ P]IOD ( "T F ! DATE "H( & H DECID$ T X % REMA9 9 FULL =CE & E6ECT UNTIL REVOK$4 ,I4 ..,AU?ORIZ,N & ,DIREC;N .,B9D+4 ,I EXPECT MY FAMILY1 PHYSICIANS1 & ALL ^? 3C]N$ )! C>E ( MY ,* 6REG>D !MVS Z LEG,Y 7:E!R OR N REQUIR$ 0! LAW AT ! "T (! EX- ECU;N1 OR ! PLACE ( IMPLE;T,N1 ( #CJF ? ,AU?ORIZ,N7 & MOR,Y B.D 6ACT 9 A#ACJ A3ORD.E ) ^! DIREC;NS1 & 9 S DO+ 6BE FREE F ANY LIABIL;Y & RESPONSIBIL;Y = HAV+ FOLL[$ MY WI%ES /AT$ "H94 ,J4 .,?IRD .,"PIES4 ,?IRD "PIES1 9CLUD+ B N LIMIT$ 6M$ICAL PROFES.NALS1 9SUR.E -PANIES1 HOSPITALS1 3VALESC5T FACILI- TIES1 OR ! L1 MAY RELY ^U ! REPRES5T,NS ( AN ,AG5T Z 6ALL MATT]S RELAT+ 6ANY P[] GRANT$ 6AN ,AG5T ACT+ 9 ! CAPAC;Y Z ! ,AG5T = MY ,*4 ,K4 .,3/RUC;N4 ,? ,AGREE;T % 2 GOV]N$ "U ! LAWS (! ,/ATE ( 99 .,/ATE .,"N4 ,? ,AGREE;T MAY 2 EXECUT$ 9 "O OR M C.T]- "PS4 ,%D ANY PROVI.N 3TA9$ 9 ? ,AU?ORI- Z,N 2 UN5=CEA#1 S* UN5=CEABIL;Y % N AF- FECT ! 5=CEABIL;Y (! REMA9D] ( ? ,AU?OR- IZ,N4 ,! USE ( MALE1 FEMALE1 S+UL>1 OR PLURAL1 % 2 9T]PRET$ Z ! USAGE REQUIRES4 ..,AC"KL$GE;T ( ,P>5T799 S7 & ,A6IDAVITS ( .,WIT;SES3 ,I1 99 .,CLI5T .,"N & 99 .,SP\SE #CJG .,"N1 2+ F/ DULY SWORN1 D "HBY B#ACJ DCL T1 ,I AM ! P>5T & LEGAL GU>DIAN (! ,* "ND 9 ? ,AU?ORIZ,N1 T ,I H EXECUT$ ? ,AU?ORIZ,N 9/RU;T WILL+LY1 Z MY FREE & VOLUNT>Y ACT =! PURPOSES "H9 EXPRESS$1 T AT ! "T ( SD EXECU;N ,I AM ,EIS ( AGE OR OLD]1 ( S.D M9D & "U NO 3/RA9T OR UNDUE 9FLU;E4 ---- 99 .,CLI5T .,"N ---- 99 .,SP\SE .,"N ,/ATE ( 99 .,/ATE-,EXECU;N ,C.TY ( 99 .,C.TY .,"N ,ON ? 99 .,MON? 99 .,"D 99 .,YE> 2F ME P]SON,Y CAME1 99 .,CLI5T .,"N & 99 .,SP\SE .,"N1 ! ,P>5T1 "KN 6ME 6BE ! 9DIVIDUAL DESCRIB$ 9 & :O EXECUT$ ! =E- GO+ ,AU?ORIZ,N 9 MY PRES;E4 ,! ,P>5T DU- LY AC"KL$G$1 SUBSCRIB$ & SWORE 2F ME T HE OR %E "U/OOD ! M1N+ (! ,AU?ORIZ,N & EXECUT$ ! SAME 2F ME4 ---- .,NOT>Y .,PUBLIC #CJH ,M$ICAL ,HI/ORY ,& #ACA ,RELAT$ ,9=M,N ,',BLANK TA# %[S FIVE COLUMNS = FIVE *N'S "NS2 R[ H1D+S Z FOLL[S3 ,BLOOD ,TYPE2 ,ALL]GIES2 ,EXI/+ ,M$- ICAL ,3DI;NS2 ,M$IC,NS ,TAK52 ,*'S ,PA/ ,M$ICAL ,HI/ORY2 ,SMOKE_/- ,DR9K_/,DRUG ,USE2 ,FAMILY ,M$ICAL ,HI/ORY2 ,RELIGI\S ,RE/RIC;NS ON ,C>E2 ,*'S ,SOCIAL ,HI/ORY2 ,O!R ,-;TS2 ,TIPS ON ,H[ 6,-=T ,* 7FAVOR- ITE TOYS1 ETC474,' #CJI A#ACA #CAJ ,,*APT] #I #ACB-ACC ,YR ,W ,4TRIBUT+ ,ASSETS & ,C>+ = ,YR ,LOV$ ,"OS ,:Y ,YR ,W ,IS ,N ! ,FOCUS ( ,? ,BOOK ,ASK ALM ANY"O AB E/ATE PLANN+ &! F/1 & (T5 ONLY1 /EP M5;N$ IS PREP>+ A W4 ,S :Y IS YR W1 IF X IS S IMPORTANT1 N ! FOCUS ( ? BOOK8 ,! ANSW] IS SIMPLE4 ,! FOCUS ( ? BOOK IS ON PLANN+ = ^? ) *RONIC ILL;S & IS FOCUS$ ON PROVID+ GUID.E = ^? LIV+ ) *RONIC ILL;S & _! LOV$ "OS 6A4RESS & CU/OM TAILOR E/ATE PLANN+ 9 A S5SITIVE & R,NAL MANN]4 ,:ILE YR W IS AN ESS5TIAL "P ( YR E/ATE PLAN1 & POSSIBLY ! KEY DOCU;T GOV]N+ ! 4TRIBU;N ( YR ASSETS ON D1? &! 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Y &A *>;Y T C HELP YR GOALS4 #CFE ,EXAMPLE B#AEH ,JANICE ,GORDON HAS TWO DAURIES & HAS *N1 ON ,PHILLIP'S D1?1 ! FUNDS 9 ! TRU/ W 2 4TRIBUT$ 6HIS *N4 ,JANICE FEELS ? IS IMPORTANT 2C #CFF ,PHILLIP DOES N H ! CAPAC;Y 6E>N A#AEI 5 6SUPPORT 8 *N & _C EASILY OBTA9 LIFE 9SUR.E 2C ( 8 MULTIPLE SCL]OSIS4 ,IF ,PHILLIP DIES )\T *N1 ! ,N,NAL ,MULTIPLE ,SCL]OSIS ,SOCIETY IS "ND Z ! B5EFICI>Y (! REMA9+ 9SUR.E PROCE$S4 ,JANICE IS GRATE;L = ALL ! ASSI/.E T ! ,N,NAL ,MUL- TIPLE ,SCL]OSIS ,SOCIETY HAS PROVID$ 6H] SON & 2LIEVES T WD 2 A GD WAY 6AC"KL$GE ! ORGANIZ,N & AL HELP O!RS )! SAME /RUG- GLE Z ,PHILLIP4 ,IMPLE;T A ,REVOCA# ,LIV+ ,TRU/ )A ,*>ITA# ,REMA9D] ,= ANY"O SU6]+ )A *RONIC ILL;S S* Z ,ALZHEIM]'S1 ,,ALS1 OR ,HUNT+TON'S 41SE1 E/ABLI%+ A REVOCA# LIV+ TRU/ 6MANAGE AS- SETS Z ! 41SE L1DS 6SIGNIFICANT 4ABIL;Y IS AN IMPORTANT E/ATE1 F9ANCIAL1 & P]- SONAL PLANN+ /EP4 ,IF Y E/ABLI% A REVO- CA# TRU/ 6PROVIDE =! MANAGE;T ( YR AS- SETS1 3SID] P]MITT+ "S AM.T ( *>ITA# DO- N,NS 0! TRU/EES1 9CLUD+ ! POSSI# PUR*ASE ( GIFT ANNUITIES F DESIGNAT$ *>ITIES DE- VOT$ 6HELP+ ^? ) YR *RONIC ILL;S4 #CFG ,? IS IMPORTANT 2C IF 3TRIBU;NS B#AEI & EV5 GIFT ANNUITIES >5'T A4RESS$ SPE- CIFIC,Y1 ! TRU/EE MAY 2 PRECLUD$ F TAK+ ^! /EPS1 OR MAY 2 S 3C]N$ AB VIOLAT+ 8 FIDUCI>Y DUTIES Z TRU/EE T HE MIITA# REMA9D] TRU/ 7,,CRT71 : CD !N SELL ! BUSI;S )\T YR 9CURR+ A CAPITAL GA9S TAX4 ,! PROCE$S C 2 RE9VE/$ &! ,,CRT WD PAY Y A P]IODIC ANNU;Y = LIFE4 ,? ANNU;Y CD COV] A ------------------------------------#AFJ SIGNIFICANT POR;N ( YR M$ICAL & LIV+ EX- P5SES4 ,ON YR D1?1 ! M"OY REMA9+ 9 ! ,,CRT W 2 GIV5 6! *>;Y Y'VE SELECT$1 OR 6A SURVIV+ SP\SE IF Y WI%1 & "!AF 6! *>- ;Y4 ,? IS A TRADI;NAL APPLIC,N (A ,,CRT TE*NIQUE 6A3OMPLI% A NUMB] ( YR #CFH E/ATE & F9ANCIAL PLANN+ GOALS4 A#AFJ ,! TIM+ (! SALE CD 2 BAS$ ON ! PROGRES.N ( YR *RONIC ILL;S1 N M>KET =CES = MAXI- MIZ+ RETURN4 ,! *>;Y Y SELECT CD 2 "O ^: MIS.N IS 6FUR!R RESE>* OR PROVIDE ASSIS- T.E = ^? )! *RONIC ILL;S Y >E LIV+ )4 ,! B5EFITS ( ? APPLIC,N (A ,,CRT W 2 SUB- /ANTIAL4 ,EXAMPLE ,ADAM WANTS 6PROVIDE =! PROTEC;N ( 8 WIFE ,DANA :O SU6]S F ,P>K9SON'S4 ,ADAM 3TEMPLATES DONAT+ 4#A MILLION ( /OCK T HE HAS HELD = _M YE>S & : HAS APPRECIAT$ SUB/ANTI,Y OV] XS 4#AEJ1JJJ PUR*ASE PRICE4 ,ADAM HAS ALR 5GAG$ 9 3SID]A# ES- TATE PLANN+ 6B5EFIT 8 & ,DANA'S *N & FEELS T IS IMPORTANT 6SUPPORT ! ,N,NAL ,P>K9SON ,F.D,N FOLL[+ 8 & ,DANA'S D1?S4 ,ADAM IS HOPE;L T SETT+ UP A ,,CRT =! ,N,NAL ,P>K9SON ,F.D,N W 5C\RAGE O!RS TO MAKE MAJOR CURR5T & DEF]R$ GIFTS1 "!BY HA/5+ ! RESE>* T W HOPE;LLY HELP 8 WIFE4 ,ADAM DECIDES 6E/ABLI% AN 9T] VIVOS 7:ILE HE IS ALIVE7 *>ITA# REMA9D] #CFI TRU/ 7,,CRT7 = BO? HMF & ,DANA4 B#AFJ ,BO? ,ADAM & ,DANA W H CURR5T 9T]E/S 9 ! ,,CRT4 ,A CURR5T 9COME TAX DEDUC;N W 2 P]MITT$1 BAS$ ON ! PRES5T VALUE (! FU- TURE 9T]E/ ! ,N,NAL ,P>K9SON ,F.D,N W RCV4 ,A DEDUC;N IS P]MITT$ 2C ! "RS (! ,N,NAL ,P>K9SON ,F.D,N >E FIX$ 9 A MANN] T 3=MS 6! TAX LAW REQUIRE;TS =A CURR5T DEDUC;N4 ,A SPECIFI$ PAY\T M/ O3UR 9 EA* YE> 7OR M FREQU5T P]IOD IF REQUIR$ 9 ! TRU/74 ,NO A4I;NAL PAY;TS MAY 2 MADE TO ,ADAM OR ,DANA1 O!R ?AN ^? FIX$ 9 ! ,,CRT DOCU;T :5 X IS E/ABLI%$4 ,PROP]LY /RUCTUR$1 ? W AL QUALIFY =A GIFT TAX M>- ITAL DEDUC;N 72C ,ADAM IS MAK+ A GIFT TO ,DANA "? ! ANNU;Y PAY;TS %E W RCV DUR+ H] LIFE"T74 ,H["E1 %D ,DANA FACE AN EM]- G5CY1 ! TRU/EES _C 4TRIBUTE PR9CIPAL (! TRU/ 6H]1 S ,ADAM HAS MADE SURE "! >E O!R RES\RCES = H] 9 ! EV5T ( AN EM]G5CY4 ,AF ! D1? ( BO? ,ADAM & ,DANA1 ! PR9CI- PAL REMA9+ 9 ! TRU/ IS 6BE 4TRIBUT$ 6! ,N,NAL ,P>K9SON ,F.D,N 6E/ABLI% A RESE>* GRANT 9 _! MEMORY4 ,! ,N,NAL ,P>K9SON ,F.D,N IS ! REMA9D] B5EFICI>Y (! #CGJ ,,CRT4 C#AFJ ------------------------------------#AFA ,M>ITAL ,GIFT ,FOLL[$ 0,SP\SAL ,,CRT ,IF YR SP\SE IS LIV+ )A *RONIC ILL;S1 Y C GIFT APPRECIAT$ ASSETS1 S* Z GR[? /OCK MUTUAL FUNDS1 6YR SP\SE4 ,YR SP\SE C !N E/ABLI% A ,,CRT = 8 OR H] B5EFIT1 & CON- TRIBUTE ! APPRECIAT$ MUTUAL FUNDS 6! ,,CRT4 ,! ,,CRT C 3T9UE ! CURR5T 9VE/;TS Z L;G Z NEC4 ,AT ! APPROPRIATE "T1 ! MU- TUAL FUNDS C 2 SOLD &! PROCE$S RE9VE/$ 7FREE ( ANY CAPITAL GA9S TAX7 9 9COME ORI5T$ FUNDS4 ,! 9COME F ! ,,CRT,''S RE- VIS$ ASSET ALLOC,N /RATEGY C 2 US$ 6PAY YR SP\SE AN ANNU;Y = LIFE4 ,YR SP\SE WON'T H 6A4RESS MANAGE;T (! ASSETS1 PRO- VID$ HE OR %E USES ! S]VICES (A TRU/EE4 ,AN 9COME TAX *>ITA# 3TRIBU;N DEDUC;N CD 2 R1LIZ$ ON YR JO9T 9COME TAX RETURN :5 ! ,,CRT IS 9ITI,Y =M$ &! MUTUAL FUNDS 3TRIBUT$4 ,YR SP\SE C H AN ANNU;Y PAY;T MADE MON?LY OR QU>T]LY =! RE/ ( 8 OR H] LIFE4 ,AF YR SP\SE DIES1 ! DESIGNAT$ *>- ;Y W RCV ! REMA9+ ASSETS HELD 9 ! ,,CRT4 ,B ! *>;Y W R1LIZE 9TANGI# #CGA B5EFITS F ! DATE ! ,,CRT IS 9I- A#AFA TI,Y =M$ 9 T X W 2 A# 6REFLECT ! -MIT;T 9 XS EF=TS 6SOLICIT O!R DONORS4 ,? C BOO/ FUND-RAIS+ EF=TS =! *>;Y1 "S?+ LIKELY 6BE ( SIGNIFICANT IMPORT.E 6Y4 ,? APPROA* MAY AL 2 US$ 6MAXIMIZE ! 4TRIBU- ;NS 6YR SP\SE4 ,IF ! *RONIC,Y ILL SP\SE HAS MULTIPLE SCL]OSIS1 = EXAMPLE1 H] LIFESPAN MAY N 2 ADV]SELY A6ECT$ S T ! SUPPORT (! ,,CRT W 2 NE$$ =A SUB/ANTIAL "T P]IOD4 ,9 S* 9/.ES1 A UNITRU/ T C PROVIDE M 9FL,N PROTEC;N MAY 2 W>RANT$4 ,9 A UNITRU/1 A P]C5TAGE (! FAIR VALUE ( ! TRU/ ASSETS EA* YE> IS US$ 6DET]M9E ! ANNU;Y PAY;T 79/1D (A FIX$ P]C5TAGE (! 9ITIAL TRU/ ASSETS DET]M9+ ! ANNU;Y74 ,IF ! VALUE (! ASSETS 9CR1SES OV] "T1 ! VALUE (! ANNU;Y W Z WELL4 ,! !ORY IS T ? 9CR1SE W HELP ! ANNU;Y MA9TA9 XS PUR*AS+ P[] EV5 9 ! FACE ( 9FL,N4 ,IF YR SP\SE HAS A *RONIC ILL;S1 E/AB- LI%+ A TRU/ = 8 OR H] B5EFIT C 2 AN IM- PORTANT PLANN+ /EP 2C "! IS NO GU>ANTEE T Y C C>E = ? P]SON 9DEF9ITELY4 ,:ILE X IS (T5 ASSUM$ T ! SP\SE )! *RONIC #CGB ILL;S W DIE F/1 ! C>EGIV] (T5 B#AFA SU3UMBS F/ 2C (! /RESS ( C>EGIV+4 ,C>E- GIV+ =A SP\SE ) ,,ALS1 ,P>K9SON'S1 OR ANO!R *RONIC ILL;S :O HAS DI6ICULTY GET- T+ \ ( B$1 GETT+ D[N ! /AIRS1 ETC41 C 2 V DI6ICULT4 ,(T51 X 9VOLVES PHYSIC,Y MOV+ ! 4A#D SP\SE1 : C 2 V /RESS;L 6! ------------------------------------#AFB C>EGIV]1 ESPECI,Y IF HE OR %E IS ELD]LY4 ,:5 S* PHYSICAL SUPPORT IS PROL;G$1 ! PHYSICAL 3SEQU;ES =! C>EGIV] C 2 DEBILI- TAT+ & EV5 D1DLY4 ,EXAMPLE ,C9DY'S HUSB& ,SAM HAS ,,ALS4 ,C9DY WANTS 6PROVIDE F9ANCIAL PROTEC;N & MAN- AGE;T 7IN ! EV5T "S?+ HAPP5S 6H]7 = ,SAM = 8 LIFE1 B ON 8 DEMISE1 ,C9DY WANTS TO B5EFIT ! ,,ALS ,ASSOCI,N4 ,C9DY E/ABLI%- ES AN 9T] VIVOS 7:ILE %E IS ALIVE7 M>I- TAL TRU/ 7,,QTIP7 = HM1 ,SAM4 ,SAM HAS A CURR5T 9T]E/ 9 ! TRU/4 ,NO CURR5T 9COME TAX DEDUC;N IS P]MITT$ =! FUTURE 9T]E/ ! *>;Y W RCV AF ,SAM'S D1?4 ,NO DEDUC;N IS P]MITT$ 2C ! "RS (! ,,ALS #CGC ,ASSOCI,N Z ! *>;Y >E N FIX$ 9 A A#AFB MANN] T 3=MS 6! TAX LAW REQUIRE;TS =A CURR5T DEDUC;N4 ,6PROTECT ,SAM1 ! TRU/ MAY PAY ANY NEC AM.TS (! TRU/ PR9CIPAL 7ASSETS7 6,SAM1 OR = 8 B5EFIT1 DUR+ ,SAM'S LIFE"T4 ,A TRU/ -PANY IS "ND Z SOLE TRU/EE4 ,? ASSURES T S9CE ,SAM C NO L;G] FULLY "PICIPATE 9 ! MANAGE;T (! TRU/1 A BANK W PROVIDE = :AT"E F9ANCIAL & O!R S]VICES HE NE$S4 ,PROP]LY /RUC- TUR$1 ? TRU/ W QUALIFY =A GIFT TAX M>I- TAL DEDUC;N :5 ,C9DY E/ABLI%ES X4 ,DUR+ ,SAM'S LIFE"T1 ALL 9COME M/ 2 4TRIBUT$ AT L1/ ANNU,Y 6HM OR = 8 B5EFIT4 ,9 A4I- ;N1 %D ,SAM FACE AN EM]G5CY1 ! TRU/EES CD 4TRIBUTE PR9CIPAL =! B5EFIT ( ,SAM Z !Y SEE FIT4 ,ON ,SAM'S DEMISE1 ! PR9CI- PAL REMA9+ 9 ! TRU/ IS 6BE 4TRIBUT$ 6! ,,ALS ,SOCIETY1 ! REMA9D] B5EFICI>Y4 ,"! W N 2 ANY CURR5T *>ITA# 3TRIBU;N DEDUC- ;N4 ,H["E1 ON ,SAM'S D1?1 AL? ! VALUE (! 5TIRE TRU/ W 2 9CLUD$ 9 8 TAXA# E/ATE1 "! W 2 AN EQUAL & (FSETT+ *>ITA# 3TRIBU- ;N DEDUC;N4 ,? APPROA* 5SURES FLEXIBIL;Y 9 CASE ,SAM LIVES = L;G] ?AN ! #CGD TYPICAL P]SON ) ,,ALS4 B#AFB ,,CLT 6,B5EFIT ,T>GET ,*>;Y & ,* ) ,*RONIC ,ILL;S ,A *>ITA# L1D TRU/ 7,,CLT7 IS A TRU/ DE- SIGN$ 6B5EFIT A *>;Y & AT ! SAME "T PRO- VIDE A FUTURE GIFT 79H]IT.E7 6YR * 7OR O!R HEIR7 AT A SUB/ANTI,Y REDUC$ GIFT TAX CO/4 ,:5 Y E/ABLI% A ,,CLT1 ! DESIG- NAT$ *>;Y RCVS AN ANNU;Y PAY;T 7! GRT] ! P]C5TAGE PAY;T1 ! M SUB/ANTIAL ! TAX B5- EFIT71 =! NUMB] ( YE>S ------------------------------------#AFC Y SPECIFY 7! GRT] ! NUMB] ( YE>S1 ! GRT] ! TAX B5EFIT74 ,"!AF1 ! ASSETS 9 ! TRU/ W 2 4TRIBUT$ 6! * 7OR O!R HEIR Y "ND74 ,? APPROA* C 2 A TREM5D\S WAY 6HELP FUND RESE>* 6F9D A CURE =! ILL;S YR * OR O!R HEIR IS LIV+ ) :ILE 5SUR+ A SAFETY NET = ! *'S F9ANCIAL FUTURE4 ,X'S AL A GRT WAY = Y 6FEEL T Y >E FIK9SON'S OR ,ALZHEIM]'S 41SE4 ,^! LATT] 41SES1 )! EXCEP;N ( _! "Y-ONSET V].NS1 >E TYPIC,Y F.D 9 OLD] P4 ,HUNT+TON'S 41SE IS A DEG5]ATIVE BRA9 4ORD] T "UM9ES AN 9DIVIDUAL'S ABIL;Y TO ?9K1 WALK1 & SP1K4 ,EV5TU,Y1 A P]SON ) ,HUNT+TON'S 41SE 2COMES TOT,Y DEP5D5T ^U O!RS = C>E4 ,! "T SPAN 2T 9ITIAL DIAGNO- SIS 6! DEVELOP;T ( SIGNIFICANT 4ABIL;Y MAY 2 Z %ORT Z FIVE 6T5 YE>S4 ,IF A ,,CLT 7 US$ =A * ) ,HUNT+TON'S 41SE1 ! REMA9D] 9T]E/ %D 2 PD 6A TRU/ =! *'S B5- EFIT Z 9DEP5D5T MANAGE;T MAY 2 #CGF ESS5TIAL4 B#AFC ,*>ITA# ,BAIL\T (A ,CLOSELY ,HELD ,BUSI;S 6,B5EFIT ,HEIRS ,DON,NS 6! ,MI*AEL ,J4 ,FOX ,F.D,N1 ,9C4 7,,MJFF71 OR A *>ITA# REMA9D] TRU/ 6B5E- FIT ,,MJFF1 C H SPECIAL USE :5 A KEY AS- SET IS /OCK 9 A CLOSELY HELD BUSI;S4 ,A *>ITA# BAIL\T (A CLOSELY HELD BUSI;S' /OCK C A4RESS IMPORTANT PLANN+ PRO#MS =A CLOSELY HELD BUSI;S [N]4 ,/OCK 9 A CLOSELY HELD CORPOR,N C 2 DI6ICULT1 OR IMPOSSI#1 6SELL4 ,? IS 2C ANY \TSID] W G5],Y 2 V RELUCTANT 6[N A M9OR;Y 9T]E/ 9 A CLOSE CORPOR,N4 ,ANO!R POT5TIAL PRO#M RELATES 6! TYPE ( CORPOR,N 9VOLV$4 ,AS- SUME T ! CORPOR,N IS A ;,C CORPOR,N 7I4E41 N AN ;,S CORPOR,N7 & HAS ------------------------------------#AFD AVAILA# CA% T Y WD L 6DONATE 6! ,,MJFF4 ,H["E1 X MAY N 2 PRACTICAL 6MAKE A DIVI- D5D 4TRIBU;N 6PROVIDE ! CA% = S* A DON,N 2C A DIVID5D 4TRIBU;N W RESULT 9 D\# TAX,N4 ,ANO!R -MON PRO#M SC5>IO =A CLOSELY HELD BUSI;S IS :5 A P>5T #CGG [NS /OCK 9 A CLOSE CORPOR,N & A#AFD WI%ES 6TRANSF] 3TROL 6A * )\T TRI7]+ IN- -E TAX ON REDEMP;N4 ,"O POSSI# SOLU;N = ? LATT] SC5>IO IS CALL$ A /OCK BAIL\T4 ,"U ! T]MS (A /OCK BAIL\T1 Y C MAKE A GIFT ( ANY POR;N (! /OCK 9 YR CORPOR,N 6! ,,MJFF4 ,AT "S LAT] DATE1 ! *>;Y MAY1 9 XS SOLE 4CRE;N1 SELL "S (! /OCK BACK 6YR CORPOR,N4 ,? CD PROVIDE Y )A *>ITA# 3TRIBU;N DEDUC;N =! VALUE (! /OCK DONAT- $4 ,! ,,MJFF C EV5TU,Y RCV A CA% AM.T =! 3TRIBU;N4 ,:5 ! CORPOR,N REDEEMS ! /OCK1 ! 9T]E/ (! *N [N+ /OCK W 9CR1SE4 ,? IS 2C ! *>ITA# BAIL\T_/REDEMP;N ( YR /OCK W 9CR1SE _! RELATIVE [N]%IP 9T]E/4 ,Z YR ILL;S PROGRESSES1 ? TE*NIQUE CD 2 A USE- ;L "P ( YR EXIT /RATEGY F YR BUSI;S4 ,O!R ,*>ITA# ,PLANN+ ,TIPS ,:5 Y OR A LOV$ "O PLANS A *>ITA# GIFT1 3SID] ! PITFALLS & PRO#MS T ^! GIFTS C RAISE ) YR A3.TANT & F9ANCIAL PLANN]4 ,! LI/ 2L IS N ALL-9CLUSIVE & B>ELY T\*ES ^U ! -PLEX;Y4 ,! TAKE HOME MESSAGE IS T _M *>ITA# PLANN+ TRANSAC;NS H #CGH -PLEX TAX & O!R TWI/S T >E BE/ B#AFD D1LT ) 0A PROFES.NAL4 ,LOSS ,PROP]TY ,D N DONATE ASSETS T H DECL9$ 9 VALUE4 ,3SID] TRANSF]R+ OR SELL+ ! LOSS PROP- ]TY 7E4G41 A R5TAL PROP]TY Y PUR*AS$ = 4#CJJ1JJJ T IS N[ WOR? ONLY 4#BJJ1JJJ7 N[ 6TAKE ADVANTAGE (! LOSSES1 OR GIFT ! LOSS PROP]TY 6A SP\SE :O MAY 2 A# TO TAKE ADVANTAGE ( X LAT]4 ,2 SURE N TO USE ? = FUND+ *>ITA# GIFTS S9CE ! LOSS 9 ! ASSET WON'T 2 R1LIZ$4 ,IF Y SELL ! PROP]TY AT A LOSS & DONATE ! PROCE$S 6*>;Y1 Y MAY GET "S TAX B5EFITS F ! LOSS4 ,TE/A;T>Y ,2QUE/S ,ANO!R -MON TRAP IS ! MANN] 9 : A TES- TA;T>Y 2QUE/ IS /RUCTUR$4 ,TOO (T5 A 2QUE/ IS ASSUM$ 6BE SIMPLE1 :5 9 FACT1 A HO/ ( -PLEX ISSUES C 2 RAIS$4 ------------------------------------#AFE ,EXAMPLE ,JIM ,FITZG]ALD HAS TWO ADULT *N1 A SON1 ,?OMAS1 &A DAUY- A#AFE PROGRESSIVE ,,MS4 ,:ILE ,JIM WD PREF] TO L1VE ASSETS EQU,Y 6HIS TWO *N ON 8 D1?1 HE IS N C]TA9 ? IS FAIR1 GIV5 ! UNC]TA9- TY AB ! PROGRES.N ( ,S&Y'S ,,MS4 ,"S (! NEW GRAD+ SY/EMS 2+ DEVELOP$ L1VE ,JIM CAUTI\SLY OPTIMI/IC T ,S&Y'S ,,MS WON'T PROGRESS 6A LEVEL T W REQUIRE HM 64TRIB- UTE 8 E/ATE UNEQU,Y4 ,AF REVIEW+ ! MATT] )! FAMILY1 ,JIM OPTS =! FOLL[+ 4POSITIVE S*EME 9 8 W3 #EE P]C5T 6,S&Y1 #DJ P]C5T 6,?OMAS1 & #E P]C5T 6! ,DE"P;T ( ,NEURO- SCI;ES AT ! ,UNIV]S;Y ( ,M$IC9E & ,D5- TI/RY ( ,NEW ,J]SEY 7,,UMDNJ74 ,:5 ,JIM 4CUSSES ? PLAN ) 8 ATTORNEY1 A C\PLE ( IMPORTANT ISSUES >E RAIS$4 ,:ILE "! IS A LIKELIHOOD T ,S&Y W NE$ M F9ANCIAL ASSI/.E ?AN ,?OMAS1 T RE,Y _C 2 "KN = C]TA93 ,! 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