Suggestions for 2008R2 Ballot

1. Suggestions for 2008R2 Ballot Enhancement Suggestions Since Spring Meeting

2. Suggestions for 2008R2 Ballot • Enhancement suggestions since Spring meeting • Purpose to narrow or focus on how you would like to see this idea implemented • Identify “WHY” this suggestion is needed • Identify where expertise for this issue lies • Each topic will be used to formulate a new ballot item to be voted on at Fall Users Group Suggestions for 2008R2 Ballot

3. Suggestions for 2008R2 Ballot Note Receivables Prefix or suffix to client names LTC inflation rate LTC increasing costs assumption and expected cost increases LTC cost assumptions starting point Add Deferred Compensation asset Start an expense later in QPDA Classic Trust revisions Unique identifier for advisor Limit premiums in PlanFacts Taxable gifts in QPDA Insurance within estate—QPDA Roth Conversions transactions • Roth Conversions transactions • PPA’s 2010 no income limit • Estate planning technique • Spousal rollover; then convert; life Insurance to pay income taxes at conversion = source for discretionary, tax free income, no RMD so unlimited ability to pass to next generation • QPDA objective • Detailed Analysis combo transaction • Note Receivables • Add as a new asset type in Detailed Analysis • Add as an additional entry line in Quick Estate • Insurance within estate—QPDA • QPDA created when applicable credit amount based on $600,000 • Prospects for $3,500,000 or higher following 2008 • Many smaller estates (less than $7,000,000) prefer controlling life insurance and having it as part of credit • Taxable gifts in QPDA • Ongoing gifts assumed to be annual exclusion gifts • Add ability to have either or both • Unique identifier for advisor • Use for insurance license • An additional and unique number associated with each user • Classic Trust revisions • Based on discussions, what changes • Should it be separated into multiples—each being easier to discuss and describe to advisors and clients • LTC cost assumptions starting point • Specify the LTC starting point • if set, use an older sample • LTC increasing costs assumption and expected cost increases • Use different name for anticipated increase in LTC costs • Ability to have an increasing LTC cost assumption • LTC inflation rate • Add an LTC inflation rate • Adjustable • Prefix or suffix to client names • Add prefix and suffix to clients names • PlanFacts and Detailed Analysis • Limit premiums in PlanFacts • add prompt for years to pay premiums in all PlanFacts • Start an expense later in QPDA • Some expense intended to be paid with qualified plan money have not started yet • More flexibility needed • Add Deferred Compensation • Add deferred compensation in Detailed Analysis Suggestions for 2008R2 Ballot