Instructions:

$1.$ For each of the three variations in the Andre & Marie example, determine the trust funding at

Andre$$s death if he had died in $2016,$ instead of $2009.$

Answer:

$$ QTIP C Trust $$

o A Trust $ $2,000,000$

o B Trust $ $5,450,000$ S$1$ TE

o C Trust $ $5,550,000$

$$13,000,000$

$2.$ For each of the three variations in the Andre & Marie example, determine the trust funding at

Andre$$s death if he had died in $2016,$ instead of $2009.$

Answer:

Equalize TEs at S$1$s death $$

A Trust $ $2,000,000$

B Trust $ $5,450,000$ S$1$ TE

CQ Trust $ $4,500,000$

CNQ Trust $ $1,050,000$ S$1$ TE

$$13,000,000$

$3.$ For each of the three variations in the Andre & Marie example, determine the trust funding at

Andre$$s death if he had died in $2016,$ instead of $2009.$

Answer:

Equalize TEs at S$1$s death, $$1,500,000$ AEA used on PYTGs $$

A Trust $ $2,000,000$

B Trust $ $3,950,000$ S$1$ TE

CE Trust $ $1,500,000$ S$1$ TE$,$ No QTIP

CQ Trust $ $4,500,000$

CNQ Trust $ $1,050,000$ S$1$ TE

$$13,000,000$

$4.$ Equalize TEs at S$1$s death, $$1,500,000$ AEA used on PYTGs $$But$,$ we can cut out one trust

with a minor funding change.

Answer:

A Trust $ $2,000,000$

B Trust $ $3,950,000>>$$$5,450,000$ S$1$ TE

CE Trust $ $1,500,000$

CQ Trust $ $4,500,000$

CNQ Trust $ $1,050,000$ S$1$ TE

$$13,000,000$

$5.$ Equalize TEs at S$1$s death, $$1,500,000$ AEA used on PYTGs $$But$,$ we can cut out one trust

with a minor funding change.

A Trust $ $2,000,000$

B Trust $ $3,950,000>>$$$5,450,000$ S$1$ TE

CE Trust $ $1,500,000$

CQ Trust $ $4,500,000$

CNQ Trust $ $1,050,000$ S$1$ TE

$$13,000,000$