cants assets to each of BEB 2011 Trust, JMB 2011 Trust, ASB 2011 Trust and VRB 2011 Trust (the "2011 Trusts"). 2. For tax reasons, Debra resigns as Trustee of the 2011 Trusts. 3. Leon sells 25% of his AIF stock to each 201 I Trust. Value of AIF is based upon the 4. CSV of policies (including equity build-up) less loans