ject: Dear Jeffrey, Hello and happy new year! Eileen Alexanderson Black--Change of Named Insured on Umbrella Policy Effective December 31, 2013, the Black 2006 Family Trust assigned all the art it owned to a new trust. The new trust is called the APOI Agreement. Kindly prepare an Endorsement (as of December 31, 2013) t

or of the trusts created under the Agreement. It is intended that this trust will receive the remainder of the APOI GRAT, as well as the assets of the Black 2006 Family Trust upon a decanting of such trust by its trustees. Once you have settled on the terms of the Heritage Trust, it will be the ultimate recipient of the a

ments were required. As you know, when the GRATs terminated, the remaining assets were transferred to you, Mr. Black and Mr. Hannan, as Trustees of the Black 2006 Family Trust. The Agreement is between the Trustees and beneficiaries of the GRATs and the Trustees and beneficiaries of the Black 2006 Family Trust. It provide

the amount on hand as of the close of the accounting period. The Agreement is between the Trustees and beneficiaries of the GRATs, the Trustees of the Black 2006 Family Trust and you as beneficiaries of the Black 2006 Family Trust. It provides that each party who signs the Agreement will (i) waive his or her right to a j

2nd anniversary of the Trust Creation Date. Upon the termination of the Trust, the remaining trust property will be distributed to the trustees of the Black 2006 Family Trust (the "Family Trust"), to be added to the principal of the Family Trust and disposed of therewith. The value of the gift is determined by subtractin