Estate Planning and Administration

            * Consult with your attorney and accountant to develop an effective estate plan
                which meets your dispositive objectives, while reducing taxes and maximizing
                the wealth available to your heirs.

            * Consider unique estate planning techniques to achieve goals such as
               implementing charitable giving intentions, providing for a child with special
               needs, managing illiquid, closely held businesses, or managing the orderly
               liquidation of a large block of publicly traded stock.

            * Periodic review of your estate planning documents to assure their feasibility in
               light of periodic changes in the federal estate tax laws.

            * Estate Administration
                    - Collect, appraise or determine valuation of all estate assets.
                    - Prepare and file inventory of all estate assets.
                    - Manage the investment securities held by the estate during the term of
                       administration.
                    - Determine the advisability of making a state inheritance tax payment
                       at discount.
                    - Distribute specific bequests of tangible personal property, cash or real
                       estate.
                    - Prepare and file federal estate tax return and state inheritance tax return
                    - Determine appropriate tax elections for QTIP, generation skipping and other
                       purposes.
                    - Prepare and file final accounting of the estate’s administration.