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<span style='font-size:7.5pt;font-family:Arial'>Estate and Succession<br>
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<a href="svc_pers_fin.htm" target="_self">Personal Finance Planning</a><br>
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<a href="svc_tax_svcs.htm" target="_self">Tax Services</a><br>
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<p class=MsoNormal style='margin-bottom:12.0pt'><img border=0 width=213
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<span style='font-size:10.0pt;font-family:Arial'><!-------BEGIN INITIAL TEXT------->The
most effective means of transferring assets to the next generation is through
careful estate and succession planning. Hillman & Glorioso's estate and
succession professionals partner with our clients to create plans that are
both cost-effective and tax-prudent. We work with each client to develop a
plan that meets their specific needs, and we work with other professional
service providers to make these plans viable.<br>
<br>
With each of our clients, we address the fundamental aspects of estate and
succession planning. <o:p></o:p></span></p>
<ul type=disc>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
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style='font-size:10.0pt;font-family:Arial'>BUSINESS SUCCESSION PLANNING</span></strong><span
style='font-size:10.0pt;font-family:Arial'><br>
We help you in planning for transfer of business wealth and disposition
of business interests, as well as for transfer of business control and /
or management.<o:p></o:p></span></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
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style='font-size:10.0pt;font-family:Arial'>CHARITABLE GIVING</span></strong><br>
<span style='font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:
Arial'>We show you how your charitable giving can benefit both estate
and donor.</span></li>
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style='font-size:10.0pt;font-family:Arial'>DISPOSITION OF PROPERTY</span></strong><br>
<span style='font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:
Arial'>We help you ensure that your property is transferred to those
intended to receive it.<o:p></o:p></span></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
mso-list:l0 level1 lfo3;tab-stops:list .5in'><strong><span
style='font-size:10.0pt;font-family:Arial'>FIDUCIARY SELECTION</span></strong><br>
<span style='font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:
Arial'>We show you the various options open to you in selecting a
trustee.</span></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
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style='font-size:10.0pt;font-family:Arial'>LIQUIDITY ANALYSIS</span></strong><br>
<span style='font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:
Arial'>We teach you the fundamentals of estate and post-mortem cash flow
analysis.<o:p></o:p></span></li>
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mso-list:l0 level1 lfo3;tab-stops:list .5in'><strong><span
style='font-size:10.0pt;font-family:Arial'>TRUSTS</span></strong><br>
<span style='font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:
Arial'>We help you consider various trust options, and advise as to how
trusts may benefit you.<o:p></o:p></span></li>
</ul>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:Arial'><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:Arial'>We also
examine your assets, any closely held businesses, and turn a critical eye on
your retirement funds.<br>
<br>
After we've worked with you to develop a plan, we team with other
professional service providers to make this plan viable. Depending on your
needs, we: <o:p></o:p></span></p>
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<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
mso-list:l1 level1 lfo6;tab-stops:list .5in'><span style='font-size:
10.0pt;font-family:Arial'>Collaborate with life insurance agents to determine
the most cost-effective method of funding liquidity needs. We also
examine ownership of life insurance policies and analyze the feasibility
of transferring policies to a life insurance trust. <o:p></o:p></span></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
mso-list:l1 level1 lfo6;tab-stops:list .5in'><span style='font-size:
10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial'>Work with attorneys,
providing information for the legal documents that will help you achieve
your objectives. <o:p></o:p></span></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
mso-list:l1 level1 lfo6;tab-stops:list .5in'><span style='font-size:
10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial'>Team with brokers
for optimal financial positioning and advantage. <o:p></o:p></span></li>
</ul>
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<p class=MsoNormal><span style='font-size:10.0pt;font-family:Arial'>To
receive additional information on this area of practice, contact us at (703)
902-9600, or e-mail us: <a href="mailto:[email protected]">[email protected]</a> <br>
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<p class=MsoNormal align=center style='text-align:center'><span
style='font-size:7.5pt;font-family:Verdana'>© 1999, Hillman & Glorioso.
Questions should be addressed to: <a href="mailto:[email protected]">[email protected]</a><br>
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Hillman & Glorioso, 1950 Old Gallows Road, Suite 700, Vienna, Virginia
22182-3933<br>
Voice: 703.902.9600, Fax: 703.902.9601, www.hillmanandglorioso.com</span></p>
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