Objective. Creative. Personal.We grow con�dence and instill trust.

The way a team plays as a whole

determines its success. You may have

the greatest bunch of individual stars in

the world, but if they don’t play together,

the club won’t be worth a dime.

“ “

- Babe Ruth

Vision leads. Reason rules. Dedication delivers.

BANKERS

ATTORNEYS

BROKERS

YOU

PROFESSIONALS

ADDICUS

INSURANCEAGENTS

REAL ESTATEAGENTS

401(K)AGENTS

CPA

We are Addicus. We help you win.

Addicus is a multi-family o�ce (MFO) specializing in the

�nancial lives of high-net worth individuals and multi

generational business owners.

What is a multi-family o�ce?

Addicus is an independent organization that provides a

variety of services including coordination of professionals,

estate and tax planning, risk assessment, and strategic

advice. A multi-family o�ce supports multiple clients in

developing and managing their entire enterprise.

At Addicus multi-family o�ce, our �duciary approach

ensures we are not promoting any particular �nancial

institution or product, we work with our clients and utilize

our expertise and substantial resources to solve problems

and help our clients meet and exceed their goals.

We Are Addicus

We mind the facts, so you are free to mind your business.

What we do

We help you win in the small matters of life, as well as in the large and

more complex situations. We deliver objective, creative, and personal

advice. To our clients, we are known for our ability to positively

in�uence progress and our dedication to winning. We hold ourselves

accountable to your short-term goals and long-term vision.

You can rely on Addicus to be your indispensable con�dant and

unemotional sounding board when you are confronted with tough

�nancial or family decisions. During times when your business meets

unexpected risks or opportunities, you can count on us to be your

invaluable strategic advisor.

We know you worked hard to get here. Your passion is to keep

winning. Our goal is to help you win big. Count on Addicus to use

expertise, real-time data and technology to plan your next move.

Money a�ords wealth a�ords

We Are AddicusWe Help You Win

you the comforts of living,you a future of comfort.

Why it is important

You, like other successful individuals, are focused on doing what you

do best and have limited spare time. We place a high value on your

time and are always working on your behalf to answer the demands

of your business enterprise. We recognize that our ability to ful�ll

your need for accurate, real-time information and advice is the di�er-

ence between an opportunity seized and one lost.

How we are di�erent

As a successful professional or business owner, you surround yourself

with the best counsel. They know part of your �nancial picture, but

your picture constantly changes. Who is ensuring these advisors are

keeping up and have the correct information? Whose job is it to keep

an eye on your global strategy and not just a snapshot of it?

Our clients �nd that Addicus is the one advisor they simply cannot do

without. While individual experts deal with micro complexities, at

Addicus we think globally. This macro view allows us to proactively

address constantly changing competitive and �nancial landscapes.

We Are Addicus

We keep our eyes on you...

Our commitment

In your world of business and wealth creation, we recognize the

di�erence between success and failure is access to timely, accurate,

and complete information. To honor your trust in us, we hold integ-

rity as our core principle. This ensures we bring unbiased advice to the

conversation and eliminate problems before they occur.

At Addicus, our clients expect us to have control over the details that

impact both their business and personal wealth development. We

constantly meet and exceed that challenge by putting together the

right combination of systems, technology, and personnel. As our

client, you will �nd our team works side-by-side with your advisors to

provide you the most comprehensive and objective advice.

so you can keep your

We Are AddicusWe Are AddicusWe Are AddicusWe Help You Win

Our team

As our client you will have the Addicus core team fully engaged in

developing world-class customized solutions. With an objective lens,

we organize all your information into the proper order and ensure we

do not miss a single relevant fact.

With Addicus you will bene�t from the experience of seasoned

advisors and our Special Teams. Together we bring you the expertise

required to satisfy your immediate short-term needs and secure your

future objectives. You can rest easy - our core team coordinates all

e�orts on your behalf.

You may have excellent counsel already, and they know many of the

facts, but there are o�en gaps in information and lack of communica-

tion between advisors. More than likely, there is no one keeping all of

your advisors on the same page. If this sounds like your situation,

Addicus can help.

LEGALADVISORS

FINANCIAL & INVESTMENTPROFESSIONALS

MANAGINGPARTNER

INSURANCEPROFESSIONALS

MANAGINGDIRECTOR

EXECUTIVEASSISTANTS

TECHNICALANALYST

COMMUNICATIONDESIGNER

FINANCIALINTERNS

DATAMANAGEMENT

TEAMMANAGER

MARKETINGCONSULTANTS

OPERATIONALCONSULTANTS

TAX & ACCOUNTINGPROFESSIONALS

SPECIAL TEAMS

CORE TEAM

eye on the ball.

We Are AddicusWe Are Addicus

When we are referred to a new client, we typically have very little knowledge of their particular situation or the

obstacles blocking them from their aspirations of success. However strong their thoughts may be, they may not have

fully considered everything they want from life, or the ultimate purpose of their wealth. They likely have one or more

pressing matters. Before o�ering solutions, we begin a discovery process to understand our clients vision and align it

with their current facts and circumstances. A�er careful consideration and analysis, we develop a customized frame-

work of objectives and strategic solutions that ultimately develops into a personalized playbook.

Our Process

Your focus is to win, ours is to create the playbook so you do.

DISCOVERY

DUE DILLIGENCE

ANALYSIS

IDENTIFY OBSTACLES& OPPORTUNITIES

SCOPEDENGAGEMENTS

CLIENTPLAYBOOK

We begin with a face-to-face meeting to discuss your personal and business �nancial structures, your current initiatives, your long and short-term goals, and most importantly, your dreams, aspirations and vision.

We collect an extensive amount of personal and business documentation to develop an accurate global picture. We do this to ensure we properly understand the facts, why things were done, and how the current plan �ts with your wishes and desires.

We analyze your current global structure and overall �nancial situation and evaluate your advisor network. Based on the facts and our discussions, we develop our analysis into ambitious but realistic objectives and planning strategies.

We assess the strengths and weaknesses of your current structure and �nancial decisions. Once all identi�cation has been completed, we dra� outlines of potential solutions. We then work with you to prioritize solutions for implementation based upon your goals, priorities, and vision.

We discuss projects of top priority, agree upon a course of action and move forward with the proposed strategic planning options that you have consented to pursue. A�erwards, we create a budget and timeline for completion for the top 3-5 projects.

We categorize your plays by priority and type: Structure, Estate, Tax, Capital & Protection. We then execute these plays with your existing advisors or recruit talent from our Special Teams to ensure all resources execute with precision, proactively addressing communica-tion gaps. We continually reassess your global situation and adjust the playbook to align with any changes to your goals and external factors.

We Are AddicusYour Playbook

Strategy

The structure of your businesses signi�cantly impacts the plays

Addicus creates and executes in order to help you maximize your

personal wealth. Therefore, the structural plays are the foundation

for all other plays we create for you, and thus are established �rst

in your playbook.

Development

We carefully examine all facets of your business to determine how

these things a�ect your end goals of creating, protecting, utilizing

and transferring wealth.

Execution

We inspect every aspect of your current entity structure for gaps,

mistakes, e�ectiveness, e�ciency, �exibility, and opportunity;

compiling our �ndings into a detailed report. This report is the

basis for determining any needed revisions to your current struc-

ture. We then develop a customized action plan and recruit the

best �t team. Our structural plays typically result in an iterative

process of action plans in which the �rst few recommendations are

intended to set the foundation for future action plans in order to

meet the established objective. As progress is made, we will

continue to reassess and make needed adjustments accordingly.

1. Structure Plays

Project Examples:

+ Family Holding Company (FLP) Structuring

+ Structuring Mergers & Acquisitions

+ Partnership Capital Tracking

+ Domestic Asset Protection (DAPT) & O�shore Trusts

+ Medical-Stark/Anti-Kickback Planning

+ Business Succession Planning

+ Asset Ownership & Transfer Coordination

+ Multi-Owner Tiered Control of Entities & Assets

+ Cash Flow & Tax E�ciency Among Entities

+ Entity Operating & Stockholder Agreement Evaluation

Strategy

Estate planning can be a very complicated process since it involves

�nancial goals, family concerns, and other intimate relationships.

At Addicus, we have considerable experience and expertise in this

subject and can address your personal and economic interests.

Development

We factually understand your present estate tax situation and

communicate your current plans of transfer to heirs. We are driven

by a deep understanding of your desire to see your wealth accom-

plish good, and not be con�scated by tax. We can relate with the

fears of losing control and architect innovative plans to accomplish

the mission while honoring your living legacy.

Execution

We start by asking questions to determine your estate goals and

objectives. At Addicus, we recognize every family is unique. No one

wants to pay unnecessary estate tax, and most want to leave a

legacy to their children and/or grandchildren; however, personal

goals and concerns can dramatically a�ect the estate strategy that

is best for you. A�er determining the goals and objectives, we

evaluate your current estate plan micro-analytically, develop a

plan, seek your approval, and work with your advisors and our

special teams to execute the play according to our process.

2. Estate Plays

Project Examples:

+ Basic & Advanced Estate Planning

+ Tax Mitigation & Maintenance of Control

+ Lifetime Wealth Transfer

+ Estate Settlement & Probate Administration

+ Wealth Preservation & Distribution

Strategies

+ Family Continuity Planning

+ Succession & Philanthropic Considerations

+ Private/Public Foundation Planning

+ Charitable Remainder Strategies

+ Charitable Lead Strategies

+ Grantor Retained Annuity Trusts

+ Family Governance Planning

+ Trust Governance and Trust Protector Structuring

+ Domestic Asset Protection Trust

+ Captive Insurance

Your Playbook

We Are AddicusYour Playbook

Strategy

As a closely-held business owner, few things are equally important

to your overall �nancial health as issues involving income taxes.

Simply not having the right corporate structure or not paying

yourself correctly can have a massive impact. Inaccurate tax �ling

can have disastrous e�ects and is very common. Additionally, there

is a void in the marketplace for proactive tax planning as most

advisors unfortunately think they are already doing everything to

minimize your tax liability.

Development

With our expertise and talented Special Teams network, Addicus

can design a strategy to signi�cantly reduce your tax burden, all

while keeping you safely compliant with the law.

Execution

Addicus begins the process with a review of your present standing

in terms of annual income and tax liability. We look for wasted

deductions that will ultimately cost you more in future taxes than

you currently save. We analyze your structure for maximum

e�ciency and opportunity. A�er our initial review, we design a

plan to address any issues and capitalize on all opportunities, seek

your approval, and then execute. Once implemented, we work

with you continually to ensure you understand the plan and are in

compliance with all requirements.

3. Tax Plays

Project Examples:

+ Tax Return Coordination

+ Income Tax Mitigation Planning

+ Corporate/Real Estate Transaction Planning

+ Entity Valuation

+ Estates Accounting & Tax Return Coordination

+ Non-Quali�ed Deferred Compensation Plans

+ Captive Insurance Planning

+ U.S. Possession Country Planning

+ Gi� & Gi� Tax Planning

+ Corporate Tax Coordination

+ State Income Tax Planning

+ Sales/Use Tax Planning

+ Family Income Shi�ing

Strategy

The capital structure of your business and personal assets is critical

to a functional and e�cient �nancial model. To promote wealth

building it is essential to manage borrowing costs, have �exibility

in lending covenants and mitigate risks of structural changes.

Development

We review every aspect of your �nances and leverage looking for

opportunities for improvement. These improvements are designed

to enhance �exibility, reduce cost, and mitigate risks.

Execution

Addicus starts with an overview of your existing capital structure

and leverage. We examine both personal and business assets

including your primary residence, rental properties, commercial

properties and �nancing related to your businesses and/or

partnerships. We then analyze all areas of leverage for risk expo-

sure, �exibility and e�ciency, and determine how to best execute

the play. We review all of our �ndings with you and outline the

objectives for a revised capital structure play. Once approved, we

aggressively work to determine the best alternatives to the current

capital structure, seek approval with necessary �nancial institu-

tions, and coordinate it with the existing playbook.

4. Capital Plays

Project Examples:

+ Real Estate Investment Analysis

+ Real Estate Financing & Transactions

+ Lines & Letters of Credit

+ Asset Backed Lending Strategies

+ Lending Bids & Selection

+ Loan Underwriting Support

+ Receivables Credit Insurance Consulting

+ Primary & Vacation Mortgages/HELOC’s

+ Residential Construction Loan Structuring

+ Investment Credit Facilities

+ Wire Transfer Coordination

+ Evaluation of Banking & Deposits Products

Your Playbook

We Are AddicusYour Playbook

Strategy

For most of our clients, not losing what they already have is their

�rst and foremost goal. Which is why our standing philosophy is

“your best o�ense is to have a strong defense.” Addicus specializes

in intercepting problems before they occur.

Development

Your Protection Plays will be closely integrated with the rest of

your playbook to make sure you are never exposed to unnecessary

risk. We strive to know everything about anything that could pose

as a liability to your wealth and work to mitigate those risks as

quickly and e�ciently as possible.

Execution

We begin by carefully analyzing your current protection strategies

and products for overlaps, de�ciencies, and opportunities. Addi-

tionally, we review the ownership and legal arrangement of your

assets looking for vulnerabilities while taking note of your need for

�exibility. Based upon our review and conversations with you

during the discovery phase, we work with you to set goals and

objectives. A plan is then dra�ed to address any concerns and

leverage all opportunities. We seek your approval and work with

the necessary professionals to implement. Our standard procedure

is to document, diagram and globally communicate changes in

strategy to ensure everyone on the team is in sync with the plan.

5. Protection Plays

Project Examples:

+ P&C Assessments

+ Risk Mitigation Strategies

+ Specialty Lines of Insurance

+ Captive Insurance

+ Receivables Credit Insurance Consulting

+ Personal & Business Insurance Review

+ Property & Casualty Insurance

+ Insurance Company Bid & Selection

+ Domestic Asset Protection (DAPT) & O�shore Trusts

+ Corporate Entity Structuring

+ Disability Insurance

+ Life Insurance

+ Health Insurance

+ Key Man Strategies

+ Bank Owned Life Insurance (BOLI)

Talent wins games, but teamwork and

intelligence wins championships.“

“

- Michael Jordan

We Are AddicusCase Studies

Our successes

When business events demand choices and life events’ generate changes, our clients call on the

Addicus team. The following case studies highlight some of the services our loyal clients have

come to rely on us to provide. These scenarios will give you an inside look into what bene�ts

you can expect from working with Addicus.

We take over your matters, so you can enjoy what matters most.

Disclaimer: In order to protect the identity of our clients, the names, exposing facts, or other

details herein were changed to promote con�dentiality. These scenarios are meant to provide

the reader with examples of situations some of our clients have faced and the solutions Addicus

was able to o�er them. Some outcomes are described as “expected” due to the current and

ongoing status of the below scenarios. Although these scenarios may or may not be familiar to

your situation, Addicus develops customized, strategic solutions for each client; therefore, Addi-

cus cannot guarantee exact or similar results, even though situations may appear to be similar.

Scenario One: Dr. Julia Jones, MD, P.C. Global Restructuring for Private Medical Practice Owner

Client pro�le

Our client is a medical professional who possesses a thriving orthopedic

practice and is successful and well respected in the community. Our client

believed she was paying too much in income taxes and felt that her current

CPA had failed to be proactive in reducing or mitigating these taxes.

Client challenge

Dr. Jones had gaps in her corporate structure that unnecessarily exposed

her to tax and legal liability. The entire focus of her CPA’s tax plan was to

defer as much money into quali�ed retirement plans without considering

the costs associated with doing so. Her current CPA also failed to consider

the impact of regulatory or tax changes on her ultimate goal of retirement.

Additional uncovered opportunity

Dr. Jones and her family had done little to no estate planning and she had

given little thought to her children’s inheritance and future wealth manage-

ment. Also, believing her practice had minimal value following her retire-

ment, Dr. Jones had not considered the potential for a lasting legacy that

could provide retirement assets and continued income.

Our Successes

Bene�ts Realized:

+ Realized $1,000,000 in Additional Retirement Assets

+ Reduced Tax Bill by $100,000 Annually

+ Achieved a Tax Refund of $175,000

+ Developed Plan for Early Retirement

+ Reduced Liability Exposure

Services performed

Addicus goes about the process of collection, assimilation, and analysis of information very di�erently compared to

other advising and �nancial planning organizations. By obtaining a complete �nancial and structural picture of our

clients we can provide premier informed advice and strategies that we know will work within the context of our

client’s existing planning. For Dr. Jones, our unique method of evaluation resulted in the realization of bene�ts

which far exceeded her original expectations of our engagement.

Solution implementation

Since the most pressing matter to the client was taxes, we began by addressing corporate structure, and thus utilized

one of our outside special teams resources. In this particular case, we consulted a group of tax attorneys who special-

ize in income tax mitigation strategies.

During the course of our engagement, we addressed liability and tax compliance concerns of Dr. Jones’s cost sharing

arrangement with her other partners by implementing a new LLC formed as a tax-partnership. Further, we put in

place an estate plan that would eliminate the possibility of unnecessary estate tax, avoid probate, and protect the

family’s privacy. We also re�nanced this client’s business and real estate assets which allowed for more �exibility,

reduced the current interest rate (locking it in for 15 years) and reduced the monthly debt service amount. We then

shutdown the company 401(k)/Pro�t Sharing Plan to reduce operating expenses of the practice.

Results & expected outcome

A�er restructuring the client’s practice and implementing certain tax strategies, we assisted Dr. Jones in screening,

evaluating and ultimately selecting a new CPA. Dr. Jones also recognized additional income while simultaneously

reducing her tax bill by $100,000 annually and received a tax refund the �rst year of $175,000. She now has a better

developed cost sharing structure with her practice partners and a business succession plan that will monetize her

practice to the tune of $1,000,000 providing cash �ow certainty for the building she owns and operates her practice.

By design she is now projected to retire 5 years earlier than previously planned. As a result, Dr. Jones is more secure,

taking less risk, and has enhanced clarity regarding her future.

JMJ MARKETING INC.(C-CORP)

JULIA JONES, MD, PC(S-CORP)

INSURANCECOMPANIES &THIRD-PARTY

PAYORS

JULIA JONES, MD

ORTHOPEDICS OFJACKSON, PLLC

NON-QUALIFIED DEFERREDCOMPENSATION TRUST

(GRANTOR TRUST)

Assign PaymentsMarketing Fees

Frin

ge B

ene�

ts &

Sal

ary

Salary All Net Pro�t Out

Expense Reimbursements

Case Studies

Scenario Two: Smith Family, Real Estate LLC Estate Settlement and Planning

Client pro�le

The matriarch of a family died, prompting the patriarch, Allen Smith, to

seek assistance in positioning the assets to provide immediate continued

income and establish a stable legacy for the children and grandchildren.

Since the matriarch would be leaving behind a substantial legacy of real

estate, privately owned businesses, and other assets and investments, the

family was facing almost $3,200,000 due in estate taxes upon her death.

Client challenge

The Smith family had multiple assets of various types, owned in many di�er-

ent registrations, and in numerous states. Each had to be identi�ed,

accounted for, and consolidated in order to complete the estate tax return

or do any proactive planning. There was also substantial value, income and

projected estate tax liability associated with the private business assets Allen

was reluctant to be transferred for estate planning purposes.

Additional uncovered opportunity

For the estate settlement, we had to establish values for all entities and

assets, and in turn used these values to concurrently and proactively engage

in estate planning for the surviving patriarch.

Our Successes

Bene�ts Realized:

+ Potential $3.2Million Dollar Tax Bill Reduced to almost Zero

+ Inheritance Protected and Transferred Safely for Next Generations

+ Assets Organized, and Accounted For

+ Trusts put in Place to Safeguard Assets for Generations to Come

+ Probate Completed in Signi�cantly Less Time, Proper Tax Filings Complete

Services performed

To realize the most bene�ts for the Mr. Smith and his legacy, we �rst identi�ed the assets, private businesses, real

estate, securities accounts, and shares held in certi�cate form. This was followed by the creation of a comprehensive

balance sheet. We then provided assistance with the opening of the probate estate, transferring assets, and getting

the business assets valued and accounted for.

We worked with a broker to consolidate all of the securities assets, assisted in establishing the necessary transfers,

supporting the accounting, and completing the �nal valuation of a new family enterprise. We then completed the

basic and advanced estate plan, documented all transactions, and provided the valuations to the accounting �rm.

Ultimately, we transferred the majority of the patriarch’s estate to trusts for the children and grandchildren.

Solution implementation

Addicus completed the probate, worked with the valuation �rm and accountant to �le the estate tax return.

Integrated Wealth Management and BNY Mellon Wealth Management were recruited to architect and implement

a full asset management strategy for both income and legacy. The wealth managers developed a disciplined plan to

alleviate the family’s concern of losing income or assuring the appropriate legacy would passed on to the next

generation. Addicus Special Teams were utilized to provide accounting and tax management services.

Results & expected outcome

Forming a family holding company (LLC) allowed most of the family’s assets to be consolidated with added protec-

tion and estate tax bene�ts. The plan allowed management of the estate during the Allen’s lifetime and completely

avoided the probate process upon his death. $2,900,000 of projected estate tax was eliminated, which would have

come due within the next 10 years.

Collaborative planning assured the bene�ciaries will receive a projected 25% increase in annual income and the

legacy to the heirs is projected to be 10% greater. The annual income tax bill was substantially contained. Positive

impact to the client’s wealth is estimated in the millions, the e�ects of which will be enjoyed for generations.

2.98%*

Case Studies

SMITH HOLDINGS, LLC(CASH & SECURITIES)

SMITH LAND MANAGEMENT, LLC

JJRP HOLDINGS, LLC(REAL ESTATE)

JIS HOLDINGS, LLC(CASH & SECURITIES)

SJ HOLDINGS, LLC(CASH & SECURITIES)

SMITH TIMBER, LLC(REAL ESTATE & TIMBER LAND)

FAMILY TRUSTJANET SMITH

(QSST)

SMITH FORD DEALER, INC

SMITH BRICK COMPANY, INC(5% OWNERSHIP)

ALLEN SMITH 2012IRREVOCABLE TRUST

SMITH BRICK COMPANY, INC(12.5% OWNERSHIP)

ALLEN SMITHREVOCABLE TRUST

SMITH MARITAL(Q-TIP) TRUST

ALLEN SMITH

Bene�ciary

Bene�ciary

40.89%*

*Membership Interest

16.06%* 15.66%*

50%* 50%*

20.30%*

4.10%*

Bene�ciary

Bene�ciaries: Sarah Jones & Josh Smith

Scenario Three: John Baker, Multi-Business OwnerAdvanced Estate Planning for Closely-Held Businesses

Client pro�le

The Baker family business produced approximately $175 Million in annual

revenue and a valuation of roughly $120 Million. The family also owned

additional assets worth an estimated $40 Million and faced a projected

major estate tax upon death. John had previously made gi�s of a minority

portion of the core family business to a trust for his children and had

engaged in additional planning. Unbeknownst to him, the planning was

not completed correctly resulting in severe rami�cations.

Client challenge

John Baker was reluctant to give up more ownership in the core business

due to one of his children’s special needs and concerns over fairness. He

wanted to ensure his participation in any proceeds stemming from the sale

of the company. Due to the deadlock and the estimated value of the

family’s assets, the projected estate tax liability was in excess of $40 Million

not including several income tax issues totaling $10 Million in liability.

Additional uncovered opportunity

Uncovered a point in the company’s performance history allowing it to be

valued at an extremely low level to assist, which provided for transfer.

Our Successes

Bene�ts Realized:

+ Potential Income Tax Liability of $12Million Eliminated

+ Eliminated $25Million in Projected Estate Tax Liability

+ Family Business Roles Clari�ed

+ Corrected Gi� Tax Returns Protecting Business for Generation for Estate Planning

Services performed

Addicus successfully resolved many of issues regarding the family and business concerns that have potentially led to

�nancial ruin. We began with a full analysis of the estate, issues, ownership, balance sheet, and other facets to

ensure sound recommendations. We then amended an existing trust for tax e�ciency, removed the children as

trustees, appointed a professional trust company and elected a more favorable tax status for the core business.

The business was sold to a trust for the bene�t of John Baker removing it from the estate for tax purposes, but

allowed him to participate in the proceeds if the company was sold. We recommended the previously incorrect gi�

tax returns be re-�led, e�ectively established the business as estate tax free for multiple generations. Imbedded

income tax liability was solved by reworking several transactions and implementing a captive insurance strategy.

Solution implementation

In addition to the advanced planning described above, basic planning was set up to avoid estate probate and

protect the privacy of the family. Issues of fairness were addressed and the parties would be cared for separately

upon death. We engaged in a number of �nancing transactions with banks to re�nance various aspects of the

family’s debt. The family member with personal issues was removed from day to day operations and ownership of

the business, while providing them a stable income.

Results & expected outcome

The family trusts are now controlled by a professional trustee, but the family still has a signi�cant voice of control

and ability to direct. We were able to entirely eliminate the projected estate tax and balance the estate in a way that

ensured his spouse and children would be able to live independently. We also eliminated a substantial amount of

projected income tax liability, avoiding long term liabilities with the IRS. The estate will now transfer free of tax, free

of probate, and privately, with all parties being fairly treated.

Case Studies

JB HOLDINGS, LLC(S-CORP)

BAKER CHEMICALS, INC(Q-SUB)

JOHN BAKER 2011IRREVOCABLE TRUST

(678 TRUST)BENEFICIARY DEFECTIVE

JOHN BAKER

JOHN BAKERREVOCABLE TRUST

BAKER LUMBER25% MEMBERSHIP

SDB HOLDINGS, LLC(S-CORP)

BAKER JAMES PARTNERS, INC(S-CORP, CASH: $250K)

BAKER ENTERPRISES, INC(S-CORP, CASH & SECURITIES: $750K)

RISE & SHINE RESORT, LLC

BAKER PROPERTIES, LLC(S-CORP)

JJB, LLC(S-CORP, 1M PRIVATE SHARES)

JOHN BAKER TRUST OF 2003

(IDGT)WILMINGTON TRUST CO

SUB TRUST B*BENEFICIARY:DAVID BAKER

SUB TRUST ABENEFICIARY:COURTNEY BAKER

DAVID BAKER COURTNEY BAKER

Membership

interest 63%

Bene�ciarySCIN Promissory Note$6M, Pymnt $800K/yr

Bene�ciary

100% Membership

Demand Notedue $475,000Bene�ciaries

Demand P-Note $1M (Short Term AFR)

Demand P-Note $1.5M (Short Term AFR)

Mem

ber

ship

37%

*Pay Note on Behalf of David $127,405/yr

Success starts with a solid game plan.Let us build yours.

We Are Addicus

weareaddicus.com

Stephen D. Miles CFP, MANAGING DIRECTOR

128A COURTHOUSE SQUARE

OXFORD, MISSISSIPPI 38655

662.550.2045

stephen@weareaddicus.com

www.weareaddicus.com

Andrew B. Adams MBA, MANAGING PARTNER

128A COURTHOUSE SQUARE

OXFORD, MISSISSIPPI 38655

662.550.2041

drew@weareaddicus.com

www.weareaddicus.com

Additional Info

Copyright © 2013 Addicus LLC. All Rights Reserved. Addicus is a Mississippi Limited Liability

Company. Pursuant to U.S. Treasury Regulations known as Circular 230, unless otherwise

expressly indicated, any federal tax advice contained in this communication, including attach-

ments and enclosures, is not to be used for the purpose of (i) avoiding tax-related penalties

under the Internal Revenue Code or (ii) promoting, marketing or recommending to another

party any tax related matters addressed herein.

This information contained herein is provided by Addicus LLC and is intended to provide general

information on a particular subject or subjects and is not an exhaustive treatment of such

subjects. Accordingly, the Addicus Brochure is not intended to constitute legal, accounting,

tax, investment, consulting or other professional advice or services. Before making any decision

-

future results. Further, some or all of particular items or strategies may be performed by third

party advisors or special team; Addicus makes no warranty for their work. Any Securities that

separate entity from Addicus, LLC. Addicus, LLC is not a broker/dealer, Registered Investment

Advisor (RIA), nor does it conduct any securities business.

weareaddicus.com

TM

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THE EFFECTS OF THE AFFORDABLE CARE ACTHow Obama Care will Force Small Businesses to Make Big Decisions

PROTECTING WEALTH IN AN UNSTABLE ECONOMYOne Nation Under Debt

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