Estate (EST)
by Dan Taylor
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 ?