Experts Consulted: Trimark would like to thank the following individuals for their assistance in preparing this brochure:

• Robert D. Finlayson, partner, Smith Lyons, Barristers Solicitors

• Gilles Leclerc, partner, Desjardins Ducharme Stein Monast, Barristers & Solicitors

The complexity of your situation will determine the assistance you will require from professionals to create your estate plan. Your team may include a financial adviser, lawyer and tax planner. On a personal and emotional level, it's best to work with people whom you trust and feel totally at ease with. We recommend you make time to interview each practitioner thoroughly before retaining his/her services, as he/she will have access to some of the most intimate details of your life. The most logical place to start, therefore, is with a professional you've likely already established a trustworthy relationship with and who knows the intimate details of your personal goals - your financial adviser.

FINANCIAL ADVISER'S ROLE

• Help develop estate goals
• Liaise with other practitioners on the team
• Perform cost-benefit analysis
• Provide strategies for you to maximize size of estate
• Provide direction on various strategies and their implementation
• Ensure timely planning and implementation of plan
• Ensure competent management of assets
• Provide support for you when creating your plan
• Communicate with beneficiaries and help with administration (when needed and as appropriate)

LAWYER'S ROLE

• Review your estate goals
• Draft legal documents: wills, powers of attorney, letters of wishes
• Provide direction on various strategies and tactics
• Draft, validate and interpret trusts
• Represent the estate in litigation of wills and estate disputes
• Mediate or arbitrate any estate disputes
• Serve as trustee, executor or agent if asked
• Assist estate and trust administrators to interpret your wishes

TAX PLANNER'S ROLE

• Assess estate goals from a tax perspective and advise accordingly
• Reduce the tax bite during your lifetime and at death
• Advise on tax implications of various strategies and tactics