<p style="text-align: justify;">The Estate Steward Program has evolved through internal enhancements as well as improvements recommended by clients and their advisors.  We believe this Program is an excellent value for the annual fee requested, especially for those whose family and financial circumstances are in a state of constant change.  The following provides a description of each level of membership, ranging from the Classic (where it all began) to the Elite.  We invite those current estate planning clients who are interested in participating to print and complete the<a href="http://rackolansen.com/public_html/from_rack/ESP Enrollment Agrmt .pdf"> </a>Enrollment Agreement form, and we will contact you promptly upon receipt of the Agreement and your fee payment.</p>
<p style="text-align: justify;">We work diligently to schedule the annual estate plan review consultation for a mutually convenient date and time during the enrollment year.  We make a point to send our ESP members a reminder notice within 30 days of the expiration of the enrollment period in order to ensure the opportunity to set the estate plan review consultation.</p>
<p><span style="text-decoration: underline;"><strong>ESP Classic - Annual Fee of $450</strong></span></p>
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<ul>
<li>Annual Estate Plan Review Consultation</li>
<li>10% Discount (up to $225) on Estate Planning Legal Fees During Enrollment</li>
<li>VIP Invitations to Client Seminars</li>
</ul>
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<p><span style="text-decoration: underline;"><strong>ESP Elite - Annual Fee of $1450</strong></span></p>
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</ul>
<ul>
<li>Annual Estate Plan Review Consultation</li>
<li>10% Discount (up to $300) on Estate Planning Legal Fees Incurred During Enrollment</li>
<li>VIP Invitations to Client Seminars</li>
<li>Unlimited Calls to Attorneys for Elite Access to Specialized Legal Advice, Estate Planning Recommendations, Tax and Legislative Questions and Trust Funding Issues*</li>
</ul>
<p style="text-align: justify;"><span style="font-size: 8pt;">*ESP Elite membership provides priority telephone access to attorneys and paralegals of the Firm for the purpose of securing answers to questions pertaining to estate, tax and corporate planning issues.  Of course, this program does not apply to ongoing legal matters.  In cases in which the issue is complex enough to require additional research and/or in-office consultation, our regular hourly fees will apply.  The Firm reserves the right to determine the complexity of an issue in each instance, and the Member will be so advised promptly.</span></p>