Wherever you re going, get there with someone you trust.

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Wherever you’re going, get there with someone you trust.

ATG Trust Company One South Wacker Drive

Suite 2400 Chicago, IL 60606

312.338.7878 www.atgtrust.com

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COMPLETE YOUR ESTATE PLAN WITH YOUR ATTORNEY – IMPLEMENT YOUR ESTATE PLAN THROUGH ATG TRUST Over the last three decades, trust officers and trust departments have merged, moved, or otherwise been eliminated from the local scene. Many people like you are left without options for sound financial guidance from a local professional. ATG Trust Company was formed to fill this need. Through his or her relationship with ATG Trust, your attorney can provide trust and investment services to implement your estate plan.

ATG Trust Company offers a high level of service, seasoned with the advice and counsel of your lawyer and trusted adviser—someone who knows you and understands your estate plan. We offer a blend of personalized service with access to today’s sophisticated trust and investment options. Imagine us standing right next to your attorney; while preliminary planning takes place in your lawyer’s office, implementation is where ATG Trust enters the scene. When you call, rest assured that you will be answered by a professional who knows your account and who has your best interests in mind. We are not a bank, we are a free-standing, independent trust company that has established a relationship with your lawyer. Our main concern is to implement your wishes in the best interest of the beneficiaries.

ATG Trust Company, established in 1998, is a wholly owned subsidiary of Attorneys’ Title Guaranty Fund, Inc., a lawyer service organization founded in 1964. We manage hundreds of millions of dollars of trust assets.

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WHAT IS ESTATE PLANNING?

When you sit down to discuss your financial situation and your future needs with your attorney, it will result in an estate plan. The estate plan indicates what determinations you and your attorney made about what happens to your assets after you are no longer here. Your estate plan may include trust documents. These documents are the actual plan or roadmap for someone else to follow. Equally important to the roadmap is identifying who will follow and implement that plan—the trustee. What follows refers to the role of a trustee, but is equally applicable to an executor or guardian of the estate.

THE COMPLEX DUTIES AND RESPONSIBILITIES OF A TRUSTEE

The role of the trustee is filled with complex duties and obligations. Choosing a trustee is as important as the estate plan. The trustee—whether professional or corporate such as ATG Trust, or an individual likely chosen from your family—must be fully prepared to comply not only with your wishes, but with many legal obligations.

Review Trust Documents

The trustee must first read the trust documents, which include the trust agreement, will, and other pertinent documents. These documents, which were prepared by you and your attorney in advance, are the clear instructions that your trustee will carry out with regard to your assets at the time of your death or disability. ATG Trust views the role of trustee very seriously, just as the word “trust” implies—acting on your behalf when you no longer can act for yourself.

Inventory and Establish Control of Assets

The trustee gathers all the assets in the name of the trust or estate. This may include real estate, securities, business interests, and cash assets. This can be a daunting task. The trustee works with each institution to fulfill its requirements and establish control of trust assets. ATG Trust is familiar with this process and with the practices and requirements of many institutions.

Create Sub-Trusts

Your trust or will may provide that your estate be divided equally among beneficiaries, or it may create separate sub-trusts for various beneficiaries, each with its own set of unique instructions. It is the duty of the trustee to follow your wishes in this regard.

Invest Wisely

The trustee invests the trust assets to accomplish the purposes you have set out in your estate planning documents. The trustee must consider such factors as the duration of the trust, the needs and capabilities of the beneficiaries, and the goals you have established in your estate plan. ATG Trust as corporate trustee invests only in assets that are independent to us, thus ensuring that we act solely in the best interests of the beneficiaries.

Resolve Conflicts

There may be potential or real conflicts of interest to be resolved in carrying out your estate plan: Siblings may not get along with each other; investment decisions for different types of beneficiaries (income or remainder) are not the same; there may be behavior incentives or disincentives in your estate plan. Resolving these conflicts clearly calls for a professional trustee.

Disclose Receipts and Distribution

By law, a trustee must give a periodic accounting to the beneficiaries of all items of receipt and distribution. A professional trustee is well equipped to do that.

Tend to Tax Matters

The trustee is responsible for filing a Notice of Fiduciary Relationship, Notice of Termination, Application for FEIN, Form 1041 annually, Form 706, determining the FEINs of beneficiaries, adopting an accounting method, and paying estimated taxes.

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WHEN TO NAME A PROFESSIONAL TRUSTEE

In some situations, such as where your trust calls for an outright, immediate distribution to the beneficiaries, you may not need a professional trustee. However, there are many instances where you should consider naming a professional trustee.

Any Long-Term Trust

If your trust will go on for any period of time, you should name a professional trustee. Any length of time requires a certain amount of investment expertise so as to provide both the generation of income and preservation of principal. A professional trustee will have that ability.

Behavior Incentives and Disincentives

Your estate planning document may have certain behavior incentives or disincentives. These might include not rewarding substance abuse, rewarding gainful employment or rewarding educational achievements. The impartiality of a professional trustee best fulfills the role of a referee in honoring your wishes along these lines.

Asset Protection

The main goal of the trustee with respect to the trust assets should be to preserve and protect those assets so that the trustee can accomplish your purposes as stated in your estate plan. Many bank trust departments today, especially the very large banks, advertise their “asset management” services. Their main goal is to manage the trust assets in a way that optimally adds to the bank’s profits. This very often will not equate to the preservation and protection of those assets. ATG Trust is not part of a bank—we are a free-standing, independent trust company that does not rely on “asset management” as a significant source of profit. The best interest of the beneficiaries is our main concern.

Beneficiary Diversity

The beneficiaries of your estate plan may be in your hometown, or geographically scattered. Your beneficiaries may have different needs that you have recognized in your trust. Then there is the built-in conflict between current income beneficiaries and remainder beneficiaries. The very nature of impartiality of a professional trustee enables it to identify these conflicts and resolve them.

Marketable Securities

If your trust assets consist of marketable securities, such as stocks, bonds and shares of mutual funds, the trust will be better served by the investment expertise of a professional trustee.

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WHAT CHOICES ARE AVAILABLE

Individual Persons

In recent years, many people have named family members or friends as trustees. This has largely been due to a mistrust of large banks. In many communities, the local bank has been gobbled up in the merger process. Consequently, local service disappeared. Not many individual persons have the ability or resources to perform the investing, accounting, and tax responsibilities of the trustee, especially where the services of a professional trustee are indicated.

Local Bank Trust Department

There are still some local banks with trust departments. However, remember that acting as trustee is not the main business of the bank. Also, in view of the history of smaller banks being acquired by larger banks, there is little assurance that the local bank will still be there when it is time to serve as trustee.

Large Bank Trust Department

Unless your estate is valued at several million dollars, the large banks are not interested in serving as trustee. A few large banks furnish high quality trust services for very wealthy clients.

Broker-Dealer Trust Services

Several years ago, many investment broker companies got into the trust business. Today, these same companies are getting out of the business. Their trust fees typically are 200 to 300 per cent higher than other professional trustees. Many of these companies require that all investing be done with their own proprietary mutual funds, ignoring what would be in the best interest of the beneficiaries.

ATG Trust Company

ATG Trust Company has been in business since 1998 and has a well established track record of furnishing high quality trust and investment services. By maintaining a close relationship with you and your attorney, we have a greater ability to carry out your plan. Because we are not a bank, we will not be merged into a large bank. We deliver highly individualized, professional services with the beneficiaries’ interests as our primary concern.

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e are always as close as your attorney’s office.

HOW IT REALLY WORKS

Simple.

ATG Trust comes to you and your attorney; you do not have to come to us, no matter where you are located.

One trust officer is assigned to your trust or estate. Other ATG Trust Company professionals will act as a support team.

We keep your attorney informed of everything that happens with your trust or estate. This allows us to be much more efficient in handling your affairs.

Our trust fees are very reasonable and are based on the market value of the assets in the trust. Generally, we charge far less than larger institutions. Our fee structure is transparent; there are no hidden or undisclosed extra fees.

Everything we invest in is independent from us. This allows us to always have a clear view of what is in the best interest of your beneficiaries.

ATG Trust will not establish arbitrary minimum account sizes for its various services. We anticipate that after a review of the circumstances relating to each account, you and your attorney will determine the cost effectiveness and value of the services we provide.

SERVICES OFFERED BY ATG TRUST COMPANY

• Personal trust administration • Irrevocable life insurance trusts • Special needs trusts

• Land trusts (Illinois only) • Escrow accounts • Structured settlements

• Structured installment payments • IRAs

• Guardianships

• Probate, executor or administrator

• Qualified intermediary for Section 1031 tax-deferred exchanges • Power of attorney for property

• Agent for individual trustees

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Wherever you’re going, get there with someone you trust.

ATG Trust Company One South Wacker Drive

Suite 2400 Chicago, IL 60606

312.338.7878 www.atgtrust.com

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