Estate (EST)

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Estate (EST) by Mind Map: Estate (EST)

1. GRAT

1.1. 2009 Payout: $172,455

1.2. GRAT to Family Trust in 2010

2. Fred Trust

2.1. Loan to Claudia $250k

2.2. Annual gifting to children

2.2.1. Cash or stock

2.3. Annual gifting to grandchildren

2.4. Trustee: Fred

2.5. Sucessor Trustees: Emma then Peter and Claudia as co-trustees

3. Emma Trust

3.1. Trustee: Emma

3.2. Successor Trustees: Fred then Peter and Claudia as co-trustees

4. Dispositives

4.1. Upon 2nd death divide equally between Peter and Claudia

5. Emma

5.1. Emma's Top 10

5.2. Remaining Unified Credit is $540,000

6. IRA Beneficiaries

6.1. Fred IRA

6.1.1. Primary: Emma Contingent: Fred Trust

6.2. Emma IRA

6.2.1. Primary: Fred Contingent: Emma Trust

7. Grandchildren Gift Trusts

7.1. Annual Gifting of $13,000 Disney stock

7.1.1. Managed Account

7.1.2. Disney Holding Account

8. Hutchinson Family Company, LLC

8.1. Loan to Peter $250k

8.2. Loan to Elizabeth $250k

8.3. Loan to Diana $250k

8.4. Margin loan TD Ameritrade $576,549

9. Hutchinson Family Trust

9.1. Insurance Policies

9.1.1. AIG DB: $2,000,000 Annual Premium: $42,250 Policy Date: 2/15/2006

9.1.2. Guardian DB: $1,500,000 Annual Premium: $22,458 Policy Date: 6/20/1987

9.1.3. Banner Life DB: $1,500,000 Annual Premium: $24,548 Policy Date: 12/28/1983

9.2. Chase Checking acct

9.2.1. Income

9.2.1.1. ACH $4,500 from TD Ameritrade

9.2.1.2. ACH $4,500 from Coyle

9.2.2. Expenses

9.2.2.1. $216,000 ?

9.3. Summer Cottage

9.3.1. $2,151,000 Loan 6.825% fixed

9.4. Distribution to Children

9.4.1. Stock and Cash ?

9.4.2. Cash ?

9.4.3. Stock ?

9.5. Review Rental Agreements