Prepare an estate plan for the Grizzlys $-$ ensure you address BOTH of Gregory's concerns $1)$ the distribution of assets to his natural children and $2,$ his required minimum distribution from his IRA.

They have no additional insurnace need.Residence $($entireties$,$ no mortgage$)$ $$1,000,000\mathrm{.}00$

Gregory s Cash and Investments $,1,200,000\mathrm{.}00$

Gregory's SEP$/$IRA account $$3,000,000$

Gregory's ROTH IRA $$250,000$

Gregory's Life Insurance $-$ Paid up life, $$1,000,000$ face, $$100,000$ cash value

Glenda's cash and investments $$400,000$

Glenda's IRA account $$250,000$

Gregory's business $($ S corp$)-$ valued at approx $$400,000$

Jointly owned vacation home $$550,000$