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The Premier Trusts and Estates & Elder Law and Special Needs Planning Community

InterActiveLegal.com

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PRACTICE MORE PROFITABLY AND WITH GREATER CONFIDENCE

InterActive Legal connects your practice to renowned experts, extensive continuing education, elite forums, practitioner referral network, and “smart” document drafting tools.

Whether your law practice is large or small – whether you are an advanced practitioner or a novice – we deliver the resources you need to succeed. Our goal is to provide the highest quality educational programs to help you reach your potential.

We serve those who practice in the area of Trusts and Estates, and those who practice in the area of Elder Law and Special Needs Planning. Our community of attorneys embrace the future of the practice of law and are empowered through collaboration with our authors, editors, and industry thought leaders.

Increase referral business – satisfy your clients’ needs for custom planning solutionsIncrease revenue by reducing drafting time and increasing billable time

Delight your clients with a polished plan delivered in a few days instead of a few weeks

…the system is excellent, and the documents, coupled with Webinars and the audio lectures on the drafting system, have greatly increased

product. I will watch for more drafting webinars, as I really enjoy reinforcing (or changing) the way we use the system. But again, the system, and the entire ILS [InterActive LegalSuite™] team has been a great enhancement

Gene TorrentiR. Eugene Torrenti, LLC · Hamden, CT

I love ILS. It has helped jumpstart my practice and has really been a learning center for me. Jonathan, Howard & Michael are amazing on the forum, as I know they can help me deal with any issue - it really helps me ‘practice with

Daniel BensimonDorot & Bensimon, P.L. · Boca Raton, FL

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CONNECT YOUR PRACTICE TO ADVANCED EXPERT RESOURCES

Our members receive exclusive access to our authors and other great lawyers.

Jonathan G. Blattmachr Michael L. Graham Natalie B. Choate

Stephen J. Silverberg,(CELA), CAP

Letha S. McDowell,(CELA) Michael J. Rivero

Howard M. Zaritsky Teresa L. Bush Vanessa L. Kanaga

· Knoxville, TN

This is why ILS is the best. Where else can you get an answer to a tax question the day after Thanksgiving within 15 minutes of posting the question?

Lee PopkinLong Ragsdale & Waters PC ”“

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COLLABORATE ON IMPORTANT PLANNING AND DRAFTING ISSUES

Become a member to stay current and learn about the latest cutting-edge planning strategies.

Access to Exclusive ContentTake advantage of our extensive Legal KnowledgeBase with its substantive articles, presentation materials, sample forms, and other exclusive content developed by nationally renowned authors.

Thought-Provoking Discussion ForumsStay connected and collaborate online with peers as well as top industry experts. Our authors, editors, advisors, and subscribers contribute enthusiastically to our collegial discussion forums, raising the bar and answering your most challenging questions.

Practice Development Opportunities

on our Practitioner Referral Network.

EducationOur goal is to provide the highest quality educational programs to help you reach your potential. Membership gives you access to our extensive library of high-quality continuing education tools including live and on-demand courses and drafting webinars.

Training, Coaching, and Support

quickly. Our experienced in-house attorneys are available to answer your content questions, while our technical team will assist you with program installation and setup.

It is great having direct access to Jonathan Blattmachr, Mike Graham and Howard Zaritsky and all the others who contribute. All respondents show a lot of patience for questions from a novice.Charles L. WinneCapehart & Scatchard, P.A.Mt. Laurel, NJ

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very best aspects of being a subscriber is the fast and thorough response to issues, whether technical or content-related.

issue arises, I’ll be able to have it resolved at that point.Steven Sulsky, J.D., LL.M.Certilman Balin Adler & Hyman, LLPEast Meadow, NY

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ANALYZE NUMEROUS STRATEGIES AND CREATE COMPLETE PLANS WITH EASE

Our system helps you analyze each client’s unique situation, and then generates

InterActive LegalSuite™ blends robust technology with exceptional content to provide a best-in-class drafting and process automation system. Our system manages an extensive amount of

letters, and other resources - each one featuring countless options to meet each client’s particular needs. An internal database organizes your client information and documents.

ScalableAll products reside in a common interface. Add licenses or new modules as your practice grows.

CustomizableDocument styles, language, and default options are customizable to suit your preferences.

License the practice system that best meets your needs.

I have been a loyal subscriber back to its infancy days and have continued to use it as it

documents. With your system, I am able to assemble documents that I am proud to deliver to my

me to create wills, trusts and other documents quickly enough that I can still make a fair return on my time. Because of the consistency of the documents, I feel comfortable that the documents I assemble will be accurate and of the highest quality.Irwin M. FrostFriedman & Frost, P.A. · Miami, FL ”

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TRUSTS AND ESTATES PLANNING

Our “smart” document drafting tools were developed by renowned master estate planners Jonathan G. Blattmachr and Michael L. Graham, two of the nation’s leading experts in estate planning and taxation.

Practicing Lawyers: Essential Estate Planning™Designed to prepare documents for clients of modest wealth, our Essential Estate Planning helps you manage a large amount of transactional estate planning work using a “smart” collection of Wills, Trusts, ancillary documents, and forms, each one featuring a variety of options to meet most clients’ planning needs and requiring far less time-consuming custom drafting.

Legacy Planning Strategies

Forms List & Options Summary

and creditor protectionTax planning in “decoupled” states (those with independent state death taxes)Asset protection strategies using Wills and Revocable TrustsCustomized estate planning for non-traditional relationships and familiesRedirecting property through powers of appointmentMaximizing downstream wealth transfer using grantor trustsSatisfying clients by creating individual cash legacies in trust

Wills

unmarried partners available (as well as single and married individuals, including same-sex married couples). Executive Summary. • Pourover Will: Options for Pre-residuary gifts, tax apportionment and DSUEA provision; residue “pours over” to a

separately created revocable trust.• Simple Will: For clients of very modest wealth. No tax planning. Limited options.• Essentials Will: For clients of moderate wealth requiring little/no tax planning. QTIP and bypass trusts.

Descendants’ trusts. Testamentary SNTs. Disclaimer planning. Conduit and accumulation trusts for retirement egardless of gender. DSUEA provision.

Revocable Trusts

unmarried partners available (as well as single and married individuals, including same-sex married couples).

• Essentials Revocable Trust: For clients of moderate wealth requiring little/no tax planning. QTIP and bypass

Domestic partner trust for unmarried couples regardless of gender. Pet trusts. DSUEA provision• Essentials Joint Revocable Trust: Revocable trust created by a married couple or domestic partners, jointly,

disposing of both spouses’/partners’ assets upon death.

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Essential Estate Planning Forms List & Options Summary cont.

Irrevocable Trusts

• Essentials Irrevocable Trust - Single and Dual Grantors: For grantors with estates requiring basic drafting options. Option for life insurance. Lifetime trust for spouse/descendants. Contingent marital trust, continuing family trust for spouse. Single & separate trusts for descendants.

Agreements• Separate Property Agreement (Agreement between spouses as to separate property rights.)• Partition Agreement (Agreement between spouses to partition community property.)• Spousal Agreement (Agreement between spouses regarding property rights.)• Aggregate Theory Agreement (California only)

Powers of Attorney

• Durable Power of Attorney• Health Care Directive (Power of Attorney)• Living Will (For states where separate living wills are used.)• HIPAA Release

Practitioner Planning Aids• Engagement Letter and Fee Agreement• Client Letter Discussing ATRA 2012• Client Contact Summary• Questionnaires & Checklists• DocuBank™ Transmittal Letter & Enrollment Form

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tailored plans for each client.

Experienced Trusts & Estates Attorneys: Wealth Transfer Planning™Wealth Transfer Planning is the most advanced and powerful drafting system and productivity tool for experienced trusts and estates attorneys. Our system assists you in preparing customized and

Estate and Tax Planning StrategiesPlanning for tax uncertaintyAsset Protection Strategies using trusts, partnerships, and other entities

Grantor trust transactionUsing increasing and declining GRAT payments to maximize downstream wealth transfer (and easy automated provisions to use either strategy)

income tax deferralCharitable Giving (CRTs, CLTs, private foundations) Split Purchase TrustsSM and QPRTsThe SuperCharged Credit Shelter TrustSM – a super idea for married couplesCreative GST options including The Extra Crummey TrustSM - the best annual exclusion vehicle ever


Wills

unmarried partners available (as well as single and married individuals, including same-sex married couples). Executive Summary.• Pourover Will: Options for Pre-residuary gifts, tax apportionment and DSUEA provision; residue “pours over” to

a separately created revocable trust.• Simple Will: For clients of very modest wealth. No tax planning.• Essentials Will: For clients of moderate wealth requiring little/no tax planning. QTIP and bypass trusts.

Descendants’ trusts. Testamentary SNTs. Disclaimer planning. Conduit and accumulation trusts for retirementegardless of gender. DSUEA provision.

• Comprehensive Will: Extensive tax planning and dispositive options for taxable and non-taxable estates whereestamentary SNTs. Options for decoupled

partners. DSUEA provision. “Traditional” and “Contemporary” language versions available.

Plus all the planning strategies included in our Essential Estate Planning system

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Wealth Transfer Planning Forms List & Options Summary cont.

Revocable Trusts

unmarried partners available (as well as single and married individuals, including same-sex married couples).

Steps Checklist.• Essentials Revocable Trust and Joint Revocable Trust: For clients of moderate wealth requiring little/no tax

planning. QTIP and bypass trust options. Testamentary SNTs. Disclaimer planning. Conduit and accumulation

DSUEA provision• Comprehensive Revocable and Joint Revocable Trust: Robust instruments. Extensive tax planning and

with GST tax planning. Testamentary SNTs. Options for decoupled states. Conduit and accumulation trusts

trustees. Alaska Community Property Trust option in Joint Revocable Trust. Domestic partner trust for unmarried couples regardless of gender. Pet trusts. DSUEA provision.

Irrevocable Trustsrust. Executive

Summary. Crummey Notices.• Essentials Irrevocable Trust: For grantors with estates requiring basic drafting options. Option for life insurance.

Lifetime trust for spouse/descendants. Contingent marital trust, Continuing family trust for spouse. Single & separate trusts for descendants.

• Comprehensive Irrevocable Trust: For grantors with more complex estates. Option for life insurance. Extensive Crummey powers. Options for grantor trust treatment. Lifetime trust for spouse or descendants. Contingent marital trust. Continuing family trust for spouse. Single & separate trusts for descendants. “Generation Jumping” options. Extensive choices for appointing and removing trustees including special function trustees. Option for reversionary disclaimer.

• Joint Irrevocable Trust: Comprehensive Irrevocable Trust with husband and wife both as grantors.••

grantors.• Extra Crummey TrustSM: A Blattmachr service-marked strategy and superior annual exclusion vehicle. Extensive

Crummey powers. Separate shares for descendants and each descendant’s spouse to maximize wealth transfer by allowing for GST tax planning.

• Installment Sale Grantor Trust: Includes provisions addressing the gift tax risk associated with such transactions.

• Spousal Non-Reciprocal Gifting Trusts: Spousal lifetime access trusts (SLATs) designed to be created by a married couple for the purpose of using the applicable exclusion amount during life.

Charitable Trusts

• Charitable Remainder Trusts: CRUTs. NIMCRUTs. CRATs. Term-of-Years CRT. Joint CRUT and CRAT.• Charitable Lead Trusts: CLUTs. CLATs.• Wholly Charitable Trust (For creating private foundations.)

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Special Purpose Trusts (including Split Interest Trusts)

• Grantor Retained Annuity Trust: Options for preserving marital deduction. Continuing trust for spouse. Descendants single and separate trusts. Option to “zero-out” GRAT. Walton GRAT. Parallel GRATs. Rolling GRATs, including steeply declining rolling GRATs. Grantor trust options. Option to create a GRUT rather than GRAT.

• Lifetime QTIP Trust: Options for creating “Supercharged Credit Shelter TrustSM—Superior vehicle for married couples. (Blattmachr exclusive strategy). Grantor trust options. All other options available in testamentary documents.

• Personal Residence Trust: QPRT for married or unmarried client. Grantor trust options.• Split Purchase TrustSM: A Blattmachr service marked strategy - superior to QPRT in certain situations. Grantor

trust options.• Asset Protection Trust: Self-settled trust designed for protection against unforeseen creditors in applicable

states. Options for incomplete gift trust or trust designed for estate exclusion available.•• Inter Vivos SNT: • Minor’s 2503(c) Trust: Trust designed to qualify for the gift tax annual exclusion permitted under I.R.C. section

2503(c).

Family Business Forms• Family Limited Partnership Agreement: Short-form. Long-form. Options for Sec. 754 election and avoiding

• Limited Liability Company Agreement• Buy-Sell Agreement• Assignment of Limited Liability Interest• Assignment of Limited Partner Interest• Family Limited Partnership Agreement Amendment:

Agreements• Private Annuity Agreement• Separate Property Agreement: Agreement between spouses as to separate property rights.• Partition Agreement: Agreement between spouses to partition community property.• Spousal Agreement: Agreement between spouses regarding property rights.• Aggregate Property Agreement for Community Property (for use in California)

Powers of Attorney

• Durable Power of Attorney • Health Care Directive • Power of Attorney for Education• Living Will (For states where separate living wills are used.)• HIPAA Release

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Strategic Planning Analyses and Memoranda

• Property Transfers to Minors: • Transfers in Trust vs. Outright: Analysis/Advice determines whether property should be transferred outright or in

trust.• Using Wills vs. Revocable Trusts: Analysis/Advice on choosing the correct instrument.• Ownership of Life Insurance: Analysis/Advice in determining who should own insurance on client’s life.• Personal Residence Trusts: Analysis/Advice on whether client should create a QPRT.• Charitable Remainder Trusts: Analysis/Advice on whether client should create a CRT.• Charitable Lead Trusts: Analysis/Advice on whether client should create a CLT.• Split Purchase Trust vs. QPRT: Analysis/Advice on whether client should create a Split Purchase Trust or QPRT.• Grantor Retained Annuity Trust: Analysis/Advice on whether client should create a GRAT.• Family Holding Company: Analysis/Advice on whether client should create a Family Holding Company or FLP.• Installment Sale to a Grantor Trust: Analysis/Advice on whether client should sell assets to an IDGT.

Practitioner & Client Aids• Fee Agreements• Engagement Letters• Client Letter Discussing ATRA 2012• Client Contact Summary• Questionnaires & Checklists• DocuBankTM Transmittal Letter & Enrollment Forms

We have been using Wealth Transfer Planning™ for four years and we are very pleased with it. When we made the decision to switch drafting systems, we thoroughly evaluated about a

some of the more complex drafting problems we routinely encounter. When we purchased the system we felt that Jonathan Blattmachr’s personal involvement would ensure success of the system. We have been impressed with the extent of Jonathan’s personal involvement in making improvements and his availability to answer our substantive questions of law.William R. Culp, Jr.Culp, Elliot & Carpenter, P.L.L.C · Charlotte, NC ”

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ELDER LAW AND SPECIAL NEEDS PLANNING

Elder Law Attorneys: Elder Law Planning™ 2.0Elder Law Planning aids in the planning phase and during the preparation of documents outlining

These strategies are authored, gathered, and reviewed by some of the nation’s leading experts in elder law, estate planning, tax planning and Medicaid law, including Letha S. McDowell, CELA,Michael J. Rivero, and Stephen J. Silverberg, CELA, CAP.

Long-Term Wealth Preservation StrategiesAsset Protection Planning

Five Year Planning and Emergency Care PlanningEstate Planning (Wills and Trusts)Special Needs Planning (Testamentary and Inter Vivos Trusts)Surrogate Decision Making (Powers of Attorney)Interfamily Transactions (Annuities; Promissory Notes; Care Agreements)Retirement Asset PlanningReal Estate Planning (Reverse Mortgages; Transfers to Disabled Children)Tax Planning (minimizing Income, Estate, and Gift Taxes)


• Client Data Worksheet: Summarizes personal and health information about the client, the client’s family.• Income/Asset Worksheet: Collects information about the client’s income and assets.• Eligibility Worksheet: Performs eligibility calculations appropriate to client’s status.• Transfer/Spend Down Worksheet: Records proposed asset transfers and spend down.• Application Worksheet: Designed to present client’s assets in categories that facilitate creation of a Medicaid

application.• Client Proposal Letter: Template that creates a letter summarizing the infomation collected about the client

including income and asset information.

Asset Protection Planning• Client Proposal Letter: Letter to client recommending strategies based on data submitted requesting client

approval.• Asset Protection Plan: Memorandum to client with comprehensive analysis of recommended Medicaid planning.

• Cover letter for Asset Protection Plan• 5-year Advance Planning: Memorandum to client outlining long-range plans to preserve client assets.

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Elder Law Planning 2.0 Forms List & Options Summary cont.

Elder Law Agreements & Plan Implementation DocumentsAgreements for use in certain Medicaid planning situations.• Care Agreement documents: Agreement between client and caregiver

• Care Agreement•• Caregiver schedule• Letter to physician about tax deductibility of care• Contract for caregiver vehicle purchase

• Family Agreement: Agreement designed to provide safeguards for assets transferred to children without using a trust.

• Multiple Support Agreement: Agreement for children who have received assets as to who can claim tax deductions.

• Non-Negotiable Promissory Note: Designed to evidence a loan by a Medicaid applicant as a spend down strategy.

• Limited Liability Company Agreement: An operating agreement for a limited liability company with a named manager.

• Assignment of Liability Company Interest: Assigns a donor’s membership interest in a limited liability company to a selected donee or donees.

Client Data• Medicaid planning task checklist• Letter to physician re capacity••

Income/Asset• Letter to financial institution giving attorney authorization• Attorney letter to financial institution requesting information• Letter to insurance company requesting information• Letter to insurance company requesting all values statement• Letter requesting pension income verification• Letter to issuer about annuity information• Statement of intent to return home

Eligibility• Transfer/gift tracking form

Medicaid Application• Medicaid application checklist• Cover letter for Medicaid application• Letter confirming Mediciad approval• Letter to contact about Medicaid application• Letter to nursing home about patient pay

Transfer/Spend Down• Letter to physician about certification• Asset retitling memo• Trasfer of ownership letter• Letter to insurance company to purchase annuity• Letter about the sale of real estate with life estate• Letter concerning the form of ownership of joint accounts• Letter changing a beneficiary• Letter confirming a beneficiary

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Elder Law TrustsTrusts for Elder Law planning.• Children’s Trust: s

children.• First Party Self Settled (d4A) Trust: • A trust used in “income cap” states to reduce an applicant’s income.• Income Only Trust:

the grantor.•

age.• Third Party Irrevocable Trust:

person.• Third Party Revocable Trust:

person.• Letters to Trustees

Powers of Attorney and Other Delegation Documents• Durable Power of Attorney• Health Care Directive (Power of Attorney)• Living Will (For states where separate living wills are used)• Anatomical Gifts Form• Remains Agent Form• Standby Guardian Form• HIPAA Authorization Release

Wills• Will• Pour-over (Married and Unmarried)• No Trusts or Tax Planning (Married and Unmarried)• Outright to Spouse; Disclaimer Tax Planning• Very Simple Will

Revocable Trusts• Revocable Trust• Basic A/B Marital Deduction Estate Plan• No Trusts or Tax Planning (Married and Unmarried)• Outright to Spouse; Disclaimer Tax Planning

Joint Revocable Trusts• Joint Revocable Trust• No Trusts or Tax Planning• Outright to Spouse; Disclaimer Tax Planning

Irrevocable Trusts• Irrevocable Trust• Minor’s Trust• Single Beneficiary Trust

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Estate Planning Marital Property Agreements• Separate Property Agreement: Agreement between spouses as to separate property rights.• Partition Agreement: Agreement between spouses to partition community property.• Spousal Agreement and Consent: Agreement between spouses regarding property rights.• Private Annuity Agreement• Community Property Aggregate Theory Agreement (California only)

Estate Planning Memoranda• Transfers to Minors Planning Memo• Transfers in Trust vs. Outright Planning Memo• Using Wills vs. Revocable Trusts Planning Memo

Ownership of Life Insurance Planning memo•

Practice Management Materials• Initial Consultation Letter• Engagement Letter• Letter Closing File• Client Questionnaire• Letter Confirming Contact Information• Letter with Documents for Review• Client Receipt for New Documents• Letter to Agent Under a Power of Attorney• Memorandum with Estate Planning Q&A• Letter Concerning an Attorney Acting as Executor• Invoice for Legal Services• Long-term Care Insurance Waiver• Signing Appointment Checklist• Document Index for Binder• Client Letter of Last Instructions• Client Satisfactory Survey• Nursing Home Evaluation Checklist• Nursing Home Resource Disclosure Form

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RETIREMENT PLANNING

Retirment Benefits Planning™The Retirement Benefits Planning Practice System offers forms designed to assist you in navigating the complex rules and administrative processes involved in designating the beneficiary or beneficiaries of your client’s retirement plans (including qualified plans and IRAs).

Authored by two of the nation's leading estate and retirement planning experts, Natalie B. Choate and Jonathan G. Blattmachr, the sytem generates automated beneficiary designation forms, Will and trust excerpts dealing with Retirement Benefits, and letters to retirement plan administrators.


● Simple Beneficiary Designation Form● Master Beneficiary Designation Form● Letter Transferring Plan Account to Beneficiary● Sample Clauses● Letter to Administrator

The forms are based on those included in Appendix B of Natalie Choate's book, Life and Death Planning for Retirement Benefits.

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InterActive LegalSuiteTM

Our suite products are sold as annual subscriptions, renewable annually, and include copies of HotDocs™ Player software. Additional licenses can be acquired at any time.

suite are available in both Professional and Standard Versions.

Access to Discussion Forums

Access to Legal KnowledgeBase

Training classes (live and recorded)

HotDocs Player Software License

Twelve monthly drafting seminars

30 day subscription to digital edition of Life and Death Planning for Retirement Benefits by Natalie B. Choate**

Discounted pricing for hot topic webinars

Access to practice development resources and discounted services from strategic partners

Discounted registration for InterActive Legal summits

Content Support 30 Days ($100 per incident thereafter)

Technical Support 30 Days ($25/15 mins thereafter)

Access to Leimberg Information Services™ Website Resources Not Available

Access to exclusive InterActive Legal educational videos Not Available

Template customization tools* Not Available

Template customization training* Not Available

Dedicated implementation manager assigned to your firm Not Available

Personalized workflow analysis and training plan Not Available

Personalized coaching with experienced estate planning attorney Available ($150 fee)

Professional Standard

*Not included in the Essential Estate Planning and Retirement Benefits Planning practice systems**Not included in the Retirement Benefits Planning practice system

930 S. Harbor City Blvd., Suite 505Melbourne, FL 32901InterActiveLegal.com

[email protected]@interactivlegal

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Connect, Collaborate, and Create™