Estate and trust planning

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0 height="100%"><tr> <td valign="top" width=170 BGCOLOR="#000099" TEXT="#F7F7FF" background="043aac00erkqpg.gif"> <bR> <bR> <bR> <div> <B>Kurt Filipovitch & Co</B></div> <div> <B>5800 Armada Drive</B></div> <div> <B>Suite 290</B></div> <div> <B>Carlsbad, California 92008</B></div> <div> <B>tele 760.602.8200</B></div> <div> <B>fax  760.602.8336</B></div> <div> <A HREF="mailto:doug@flipcpa.com" TARGET="_top" TITLE="mailto:doug@flipcpa.com"><U><B>host@flipcpa.com</B></U></A></div> <bR> <div> <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U><B>HOME</B></U></A></div> <div> <A HREF="id17.htm" TARGET="_top" TITLE="COMMITMENT"><U><B>OUR COMMITMENT TO YOU</B></U></A></div> <div> <A HREF="id18.htm" TARGET="_top" TITLE="SERVICES WE OFFER"><U><B>SERVICES WE OFFER</B></U></A></div> <div> <A HREF="id23.htm" TARGET="_top" TITLE="OUR STAFF"><U><B>OUR STAFF</B></U></A></div> <div> <A HREF="id19.htm" TARGET="_top" TITLE="CONTACT US"><U><B>CONTACT US</B></U></A></div> <div> <A HREF="id20.htm" TARGET="_top" TITLE="OUR DIVERSE SPECIALTIES "><U><B>OUR DIVERSE SPECIALTIES</B></U></A></div> <div> <A HREF="id21.htm" TARGET="_top" TITLE="POSITIONS AVAILABLE"><U><B>POSITIONS AVAILABLE</B></U></A></div> <div> <A HREF="id22.htm" TARGET="_top" TITLE="USEFUL WEB SITES"><U><B>USEFUL WEB SITES</B></U></A></div> <div> <A HREF="id35.htm" TARGET="_top" TITLE="PRIVACY NOTICE"><U><B>PRIVACY NOTICE</B></U></A></div> </td> <td valign="top" BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U><IMG SRC="04f676f0.jpg" border=0 width="359" height="111" ALT="Kurt Filipovitch Certified Public Accountants" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A>|     <A HREF="index.htm" TARGET="_top" TITLE=" Home"><U>HOME</U></A></div> <div> <A HREF="id37.htm" TARGET="_top" TITLE="Auditing and other attestation services"><U>Auditing and other attestation services</U></A>   |   <A HREF="id39.htm" TARGET="_top" TITLE="Tax planning and returns"><U>Tax planning and returns</U></A>   |   <B>Estate and trust planning</B>   |   <A HREF="id44.htm" TARGET="_top" TITLE="Financial planning services"><U>Financial planning services</U></A>   |   <A HREF="id41.htm" TARGET="_top" TITLE="QuickBooks services"><U>QuickBooks services</U></A>   |   <A HREF="id42.htm" TARGET="_top" TITLE="Financial information system consulting"><U>Financial information system consulting</U></A>   |   <A HREF="id43.htm" TARGET="_top" TITLE="Business management consulting"><U>Business management consulting</U></A></div> <div> <I>Estate and trust planning</I></div> <bR> <div> We offer a very personalized approach to clients seeking to build, preserve, and ultimately distribute their estates. An effective estate planning strategy considers all aspects, e.g. retirement planning, family dynamics, business goals, and tax objectives. We work as a team with many professionals in law, financial services, and valuation services to provide assistance in protecting assets and enhancing estates for themselves and their beneficiaries. Our firm provides a full range of estate and trust services including the following:</div> <bR> <div> <IMG BORDER="0" SRC="Symb075c00b7011800000000.gif" HEIGHT="19" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Estate Planning</div> <div> <IMG BORDER="0" SRC="Symb075c00b7011800000000.gif" HEIGHT="19" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Estate and Gift Tax Returns</div> <div> <IMG BORDER="0" SRC="Symb075c00b7011800000000.gif" HEIGHT="19" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Fiduciary Tax Returns</div> <div> <IMG BORDER="0" SRC="Symb075c00b7011800000000.gif" HEIGHT="19" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Trust Funding</div> <div> <IMG BORDER="0" SRC="Symb075c00b7011800000000.gif" HEIGHT="19" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">Estate and Trust Administration</div> <bR> <bR> <div> <A HREF="id18.htm" TARGET="_top" TITLE="SERVICES WE OFFER"><U><IMG SRC="08b32320.gif" border=0 width="50" height="50" ALT="Microsoft Photo Editor 3.0 Photo" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A><A HREF="id18.htm" TARGET="_top" TITLE="SERVICES WE OFFER"><U>  BACK TO LIST OF SERVICES</U></A></div> <bR> </td> </tr></table></body>