FWScx ;C?anumbnumb_lennumcommanumString.indexOfslicesplitlengthsubstrdigit,rate.txt_level0numberFormatnumbGAAAA@RH9 RR KR NING NH4  N  NK RG  N   HQ   NK R GG    HG G NK R GG NG> @@@@?` rateAgiftCC_footerNote: % is the Long-Term Applicable Federal Rate for month year. HJJGGGG G G@@@@?calcFrame ? Times New Roman2fh[Y9|#}c,~Kf  "  ` *]Dl2 IkO'c!.qx m\IP /X`5J2H!5T@ B|K r7.q1o)P IJk]ٮ.6gfٞe&'&`|eùNZcA^`Q2I*@S# `^tk0dtv)؀&  n'Nz` ^.u[ pٛw #u_FZo9rSXg4VDp2Lqy;NGe2t@4m! AU@R/P ( FA@|)J@ 0 d0  au@9 :29xtR܀ݭ*Y߆CJ4̻_ NApN7N3S$MU-@K8;΅Qgi2 ij5{MŎ-$G3jL `-ۘieYP`4_@T @>c!}RIVBD ,9=jIkPV`X-c}3 eײ mC ʟڍJ( 0KYf)鿀 fvM6΅ I!.J[}X),cqK MIX 2@i\MhJʔp)(V%ͳu6WM y g.tS\RZ+̦1E#9 d`3&UF Vhk ):p` RZ+0fD>4DU7 Ls)'dPZU`zP@ axC#ʳ۔ic6Z  F-Wb]6UBc=@ ed@&ʢnRzi L22|+ZG3&JR':Q 2Ġ&c.,S@K4:D4sR RDF}-t{˱H ʍ3pp( q͹)W DQpFDy_$ @0K$BJC?"""I% a2J7Ȇ  DlQpBDy_$ @0L0 $CIWT7)ˀ,i tiI',' ӾDl P4vS'@/K&, N;v5˽@rJ<[)nJn_&;\b4q`RRKѺU@PQۯ< {wq-H iّgJl}: @2H"K,`9Q &;$L˒c>3(6jTׅT@<t`SMU[V2@*Y F*h$ cZPĬ) h%к_3{\ۖ5 SFbOAAMeW%ѻAm$C #.핀hQo" J[/Y]6Ir i֥Za6&56: $LzJ#T}ݞJo2qkFE` IKѻAU'QCᒥ76W%ZP6$Z)Q-`LKЀ-! L  i/2ݠ̪(#pR˄uY> {mxZ@)B3)ڜ kwrj έwYy\eݮ 4mvhD@n5/R J*)nE4nbU` f_bu)맯]O6 Fb!)2h5vRK$%L.VhMneA9ZHT@=O$lI rkFMxhJkl`JRt' jw)|q]`9f@d4KѻAU'Q\Fᒦn 4'ѷq>H@>mr=dBң,6@ө4d :_ ll_m F gZ]Z{ӱ.tKWM yS Χ/J4JD bQknv\#294.݋%0jH,.1* J[Oerk ^z6$Z)FJ,,H,S@it~m I'}߸"IM h~\8K%)y)tn﫞]Y d ɡ%ifRśHC0Hn` 0&W 6\!/4Ix_I'=Q{6[%rP fTN D 4dpCɍOfzJ[+bmyw鳭wDiF*`*'^JFYp5%\<(&і$ 5F M.o(l 1ƾQd ՠ %VyOC$к 1N6)=$@p If1QHb@ XO~SMC K'<> @20xc ^Pf` /NP!oC\NPe&j Ym0P֎frd㩔vp@TyH2{0y\*`2JgsX˞ )K$EJ@u)&Z+V$i}O bT[CTЀ8e8Xj邈wTRVec`}#7f*TͅX*;-~:$(Js u(EV=؇Kr;vV)CrWaN鯭wiF bVTϐV@1>$ q@@+?`0@T_E<+ZE-ҝR>` oέ:զd \ bS4:@)nGn֯lɣ(~ +pY~w}6u<]\ EE<ֺXe>dZYIT{S 8HEu(aFU;hѻ1R::_ݬ ܠ$s.@k6\m$w[r^\ec}#7Jk?vw( ˫J\{i@-6396[rh ۵su<`xFnފh+ E5B}$T " x$!X0:)nGtnT ! nTwh$16(*P i {FJv[oܞ]Zk]xz+ HS>cd0@=\o b &î6PO”xg 2L2!<}0!BD( ~CeKv  _ލ'*Hi4JB"Lp0t`p=Exa>4R܈hݘ=t~xd@TNi0Q?Y)u6YP Y?fb I%f (%& E4SgdGI@L͓3K*P#,tпu(ŠH1"[mFY [OCJcf wDiF JDSNha7m4-R@/  //$fc@?Z A^4 kNG*@Jm-XJ3s\nMo.*JB{R hgg3: bwR z%xR@->CPP  ?RlN]p$ ^N6-p]SKAw MmEO44`֏whS?6*H^-5KW[z`n=5ۮww<)’(R ( <˕?6' @Lmk觙)-bdԠKcyk2@1畵n[E9& b%?>:_v~׮Ιƍ @tmk触A1&tδ-5*I9 :dFފrP Kg;pU7xHl:)nJ4n` 4Lmbc %ptRܵh"_ m ژ)mJ @ @4mkhY*R@@"yϼ?gw6%tSMKkޟʅE-DUI%TVvH<U6Xq*}z,鮙5nm "'(),-.1235678:;ACEGILNPRSTYabcdefghilmnoprstuvxyWo[m !][quLjMuRxm5CxRE H`Ix|1ŅHt(w8 d0+++[-DP+++[-D333fff#5 d0g*"G`]? M Arial tR!0w5 hyųoZfu=O*s)%h:T'd^2#z~( 3N掀9c# ]Wnb;  `ZGް,L].uhՑSr hl(uR9`Ӛ睲{  E߀-fi18,Md@ Iemˮu|%-r4@M\6))kMړ3q7l_fvo[`5Xip@T;j3p$PՖT@%Lye  hgEwC2\,RMH0<*gH;Ayf0,}~}"Fvc\ Kތ MʛQ61E@`M6e k2-HIA(Qʁ[t ɗEN| R;G,.9#dT'}CPaceilnrtu- o[1S0  ,Fqq83HC8v d>w8 d0+++[-D3H+Yfff333#5]}{ C= BP9l- o[1S0 3 ,Fqq83HC8i d>w8 3d0+++[-Dfff333#= yT>>[Bp|p.V@F p{@-o[1S0 f ,Fqq83HC8'm3&Cd; F8cK= L  M\ M\ &qP!%htS 3ē%htS 33ē%htS f3ēc=L M\ M\print:#bframenoGift)qP"f? Times New Roman ' 0(C_footer,Pfdh (E[Œr(Bk)u&+e!P4Ms*Superfunding Calculator

Capitalizing Annual Gift Exclusions Using The

Loan-Based Private Split Dollar System

> @?>AxBABECC_headerLoan Interest Due from ILIT @ %D_headerOne-Time Loan to ILIT (Premium Reserve Acc't @ D%)F_headerAnnual Premium Available for F-Pay Non-MECF_footerCalculated by dividing Col. 2 by (years).giftHeaderAnnual Gift Exclusion Available ( x numberFormat)GB_calcdiscountiMathpow  d GG  G G  GGGGGG=GG  <HE d GRGP d GR  ===!~7f%B>fǛ#" ;Ђ*χWC ՜xt6^{$Xg>kt%P.M`q61ʃ gGS}x89. {&C=$ "bj3g 2(

(6)

 (#g? (_level0.AxB -$b079-0(_level0.C_header &%g9 f(_level0.E -&a#9-0f(_level0.D_header 'bj3g 2f(

(2)

 (hA 2(

Number

of Gift

Exclusions

 )bj3g 2(

(1)

 +*g? (_level0.B_calc &+g9 (_level0.G -,b079-0(_level0.F_header -bj3g 2(

(3)

 .bj3g 2(

(4)

 (/g? (_level0.AxB /0b079-0(_level0.giftHeader 1aټo+2(

Gift to

ILIT for

Loan

Interest

 2bj3g 2(

(5)

 (3g? (_level0.AxB4q x %  5hk)h2(

Grantor/Lender's

out-of-pocket

costs for gifts to

pay loan interest:

$0

r6t̏`H5j}ķS]hu5LZ]w\b9y;_L?_~@(%Ӆ`qd 7G12(

Superfunding Calculator

Capitalizing Annual Gift Exclusions Using The

Private Leveraged Benefit Plan

 /8 0(_level0.C_footerE9Np0#S \m'!XMo5xqQ]Okt1b&1@xB[Hrk(㦺2yqT&!<xqN QqIxatQ(ZC"'&!xtA:5PavMu!5< NJ!5xx(< Pæ5:!"#堐$xx>|`%wO堐&xw>?|p'i&(F  ) *-堉 + Z ,w!BS -dj./Җ0w!>{1 2t3o45567mI8.!`9"-@6:*@ noGiftE;N~0#S \m'!XMo5xqQ]Okt1b&1@xB[Hrk(㦺2yqT&!<xqN QqIxatQ(ZC"'&!xtA:5PavMu!5< NJ!5xx(< Pæ5h{(g9 ((B&>D9!'70 ?g9 ((F(?D=mn`)dS @g9 ((D*@D9")XA= L  M\ M\ calcFrame+AqP!aB=L M\ M\print:#bframeGift.BqP"f 'C 0(C_footer1CPf2E@]Dh $E[:NJRxMr!kx1X(ZCxO&-!CA;DQH i@ -Eo((giftExemption<ED=di@@ ;i@@ <i@@@ ;i@ <i@@ ;i@ <i@@ ;i@ <i@@ ;i@@ <i@@@ ;i@ <i@@ ;i@ <i@@ ;i@ <i@@ ;i@@ <i@@@ ;i@ <i@@ ;i@ <i@@ ;i@ <i@@ ;i@@ <i@@@ ;i@ <i@@ ;i@ <i@@? ; <@?#AxBABloanECgiftEgiftExemptionEC_headerLoan Interest Due from ILIT @ %D_headerOne-Time Loan to ILIT (Premium Reserve Acc't @ D%)F_headerAnnual Premium Available for F-Pay Non-MECgiftHeaderAnnual Gift Exclusion Available ( x numberFormat)GB_calcdiscountiMathpow  d JJG G G   GGGGGG=GG  <HE d GRGP d GR  =====@;"c6F~Yf%AfǛ#"3;ar\_kNumber

of Gift

Exclusions

 Hbj3g 2(

(1)

 0I_j_` (_level0.B_calc0000 4Jg. (_level0.loanE000000000 Kbj3g 2(

(2)

 `Lg+0H0(_level0.D_headerOne-Time Loan to ILIT (Premium Reserve Acc't @XX%) 0Mg. f(_level0.E000000000 Nbj3g 2f(

(4)

 'Og++2f(

One-Time

Combined

Cash to ILIT

(2) + (3)

 4Pg. (_level0.giftE000000000 Qbj3g 2(

(3)

 $Rg-2(

One-Time

Gift to IlIT

eSrkـ!85ʍj}ķQ^huC׵D'yi}K`-`%n;G<Ñ1 Thk)h2(

Grantor/Lender's

out-of-pocket

costs for gifts to

pay loan interest:

$0

 0Ug7 (_level0.G000000000 Vbj3g 2(

(5)

 XWg/00(_level0.F_headerAnnual Premium Available for X-Pay Non-MEC Xbj3g 2(

(6)

 0Yg# H (_level0.AxB0000000 ]Zg,0H0(_level0.giftHeaderAnnual Gift Exclusion Available (000 + 00000) [aټo+2(

Gift to

ILIT for

Loan

Interest

 \bj3g 2(

(7)

 0]_~?` (_level0.AxB0000000^t̏_(%Ӆ`d _G12(

Superfunding Calculator

Capitalizing Annual Gift Exclusions Using The

Private Leveraged Benefit Plan

 /` 0(_level0.C_footer abj3g 2(

(8)

 0bg (_level0.AxB0000000 Ocg"0H0(_level0.C_headerLoan Interest Due from ILIT @XXX% ndFGG`HI<JegKOLfMRn N| O^2Z P=ϛ Q: RA€ST2:UV:W X`YZ| [L\J]^_mB`.@9"-aVb c @6d)+GiftSe?ƒv_:CPN!sapCh{^(