25 26 28 FILED/ENDORSED Nicholas D. Yonano, CSB #157277 YONANO LAW OFFICES, P.C. 4944 Windplay Drive, Suite 119 OCT 22 2020 El Dorado Hills, CA 95762 LL... - Tel: (916) 817-4422 By: “Kee an Fax: (916) 817-4433 E-mail: nick@yonanolaw.com Attorney for Plaintiff MATTHEW J. BAKES IN THE SUPERIOR COURT OF CALIFORNIA IN AND FOR THE COUNTY OF SACRAMENTO IN THE MATTER OF THE ) ape ) CASE NO. 345 2029-0 02878 20 JOHN J. BAKES TRUST ) ) ) _ COMPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSE AND FOR JUDGMENT DECLARING TRUST REVOCATION IS VOID MATTHEW J. BAKES, an individual, AND INVALID Plaintiff, CHRISTOPHER J. BAKES, an ) ) ) ) ) ) ) ) ) ; individual; and DOES 1 - 20, ) ) ) ) ) ) ) ) Inclusive, Defendant. (Welfare & Institutions Code Sections 15610.30, 15610.07, 15657.5) SS 1 ‘COMPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSE25 21 28 COME NOW plaintiff MATTHEW J. BAKES (‘plaintiff’), beneficiary of The Trust (hereinafter “Trust”), and interested person of the estate of John J. Bakes (hereinafter “decedent” and ‘settlor’), and hereby complains of damages for financial elder abuse pursuant to Welfare & Institutions Code Section 15610.30 and 15657.5 and for judgment declaring trust revocation as void and invalid. Standing and Jurisdiction 1. Plaintiff has standing to bring this action pursuant to Probate Code sections 24, 48, and 17200, and Welfare & Institutions Code Section 15657.3. Plaintiff |s a beneficiary of the Trust and an interested person and heir of the decedent and decedent's estate. 2. Venue and jurisdiction is proper in the County of Sacramento, State of California, pursuant to Probate Code Sections 17000, 17003, 17004, and Code of Civil Procedure Section 410.10, in that defendant resides and works in the County of ‘Sacramento, and decedent passed in the County of Sacramento, and further, there are probate proceedings in the County of Sacramento for his estate. tices 3. The named beneficiaries of the Trust, relationship to settlor, and the last known addresses, are: a. Matthew J. Bakes, son 2031 Beckett Drive El Dorado Hills, CA 95762 2 ‘COMPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSE23 24 28 26 7 b. Christopher J. Bakes, son 1412 Mipaty Lane Carmichael, CA 95608 ©. Barbara Bakes, spouse 4130 61" Street Sacramento, CA 95820 4. On or about September 25, 2019, settior John J. Bakes (“settlor”) executed a declaration of trust titled and known as The 1994 Fennessy Family Trust (hereinafter “Trust’). At the same time, settlor also executed a pour-over will, whereby the residue of his estate would be transferred to the Trust. The named beneficiaries of the Trust, provided they survived settlor, which they did, are plaintiff, as to the distribution of the real property owned by settlor's trust at 4130 61* Street, Sacramento, CA, and Barbara Bakes, his surviving spouse, as to personal property. WHEREFORE, plaintiff prays judgment against defendants as herein set forth. FIRST CAUSE OF ACTION FINANCIAL ELDER ABUSE 5. Plaintiff incorporate paragraphs 1 through 6 herein by reference and further alleges: 6. Decedent was over the age of 65 and was and elder at all times relevant to this action as defined in Welfare & Institutions ("W&l") Code Section 15610.27 for Purposes of W&l Code Section 15610.30. 3 ~COHPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSE10 ui 12 13 4 Is 16 7 18 19 20 21 24 26 7 28 7. On or around June 24, 2020, defendant took ‘steps to influence settlor and have him sign a revocation of his trust. It is unknown at this time if defendant proceeded to have a revocation of the will executed as well, but defendant recently filed a petition for letters of administration whereby he failed to indicate that there was an existing valid will. 8. Settlor passed away on June 28, 2020, just four days after the revocation was purportedly signed. At the time that he purportedly signed the revocation, settlor was suffering from significant mental and physical deficits, and was diagnosed by health care providers and others who were caring for him, to be unable to understand what was going on or to understand and control his actions. In fact, settlor was exhibiting anger and impaired decision-making, as well as hallucinations, delusions, and paranoid behavior. Settlor was also showing signs of forgetfulness, and memory deficits, according to a Sutter Health visit report. 9. Asa result of defendant's actions, settlor was damaged in that his trust and prior estate plan which provided for distribution of his assets according to his intentions, was purportedly revoked and his intentions for distribution of his assets was altered. 10. Defendant took, secreted, appropriated, obtained, and retained property of the settior for a wrongful use and with intent to defraud seitlor. Defendant took these actions in violation of Welfare & institutions Code Section 15610.30, to settlor’s harm as well as the harm of their children. As settlor was incapacitated at the time of the acis and died just four days later, the Trust was essentially irrevocable and had confirmed settlor’s desire for distribution of property. 4 P ‘COMPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSE28 26 a7 28 11. Defendant's above-described conduct is defined in and governed by, among other provisions, California Welfare & Institutions Code ("Wal") Sections 15610.07, 15610.27, 15610.30, 15610.53, 15610.57, 15657.5, 15657.6, 15670. 12. As described herein, pursuant to W&I Code Sections 15610.07, 15610.30, and 15657.5, defendant committed financial elder abuse upon settlor. 13. As a legal and proximate result of the acts of defendant, settlor, the Trust and plaintiff as the expected beneficiary, have suffered general damages in the sum of at least $200,000. 14. The above-described conduct of defendant was willful and malicious and was intended to cause injury to settior and plaintiff, Plaintiff is therefore entitled to an award of exemplary or punitive damages. Moreover, plaintiff is entitled to attorneys’ fees pursuant to Welfare & Institutions Code Section 156575. Further, defendant should be deemed to predecease settlor as a result of his actions, pursuant to Probate Code Section 259, WHEREFORE, plaintiff prays judgment against defendants as herein set forth, SECOND CAUSE OF ACTION FOR JUDGMENT DECLARING TRUST REVOCATION VOID AND INVALID 15. Plaintiffs incorporate paragraphs 1 through 14 herein by reference and further alleges: 16. The trust revocation purportedly executed by decedent and settlor shortly before his passing should be declared void and invalid as decedent did not have the capacity to understand and execute this document and was incompetent at the time, 5 ‘COMPLAINT FOR DAWAGES FOR FINANCIAL ELDER ABUSE25 7 28 and further, was under the undue influence of defendant. This instrument should be declared to have no legal effect and the trust which it attempts to revoke should be declared to be valid in all respects, 17. Attached as Exhibit A and incorporated herein is a copy of the Trust declaration. Attached as Exhibit B and incorporated herein is a copy of the Last Will, described herein. Attached as Exhibit A and incorporated herein is a copy of the purported revocation of trust. WHEREFORE, based on the foregoing, plaintiff respectfully prays: 1. For an Order of this Court finding that defendant CHRISTOPHER J. BAKES ‘committed financial elder abuse upon settlor John J. Bakes, and for a finding that said abuse was committed with malice and intent to defraud and for a wrongful use. 2. For an Order of the Court declaring that the revocation described herein is invalid and void as it was executed without capacity to do so and while the settlor was under stress and the undue influence of defendant, and that defendant shall be found to have predeceased settlor pursuant to Probate Code Section 259; 3. For attomeys' fees and punitive and double damages as well as costs; 4, For such other relief in petitioner's favor as the Court deems proper. Dated: October 22, 2020 YONANO, ” Yonano, Esq. 9 Plaintiff ‘COMPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSEa 2 2B 24 25 26 a7 28 VERIFICATION AND DECLARATION |, Matthew J. Bakes, assert and state as follows: | am a plaintiff in this action and a named beneficiary of the trust described in the attached complaint. The matters contained in the foregoing complaint are true and correct to the best of my own knowledge, except as to the matters stated therein on information and belief or as allegations, and as to those matters, | believe them to be true. I dectare under penalty of perjury that the foregoing is true and correct under the laws of the State of California, Executed on October_ 22, 2020 at El Dorado Hills, California. Nethe Lobe — Matthew J. Bakes 7 ‘COMPLAINT FOR DAMAGES FOR FINANCIAL ELDER ABUSEExhibit AJOHN J. BAKES LIVING TRUST Law oreices MACFARLANE LEGAL, INC, ESTATE PLANWING PROBATE, END IRUS) ADWIN‘GTRATION 9701 FAIR OAKS SoULeVARD SUITE 300 FAIR OAKS. CALIFORNIA 95628 916) 674.2086,Article One Section 1.01 Section 1,02 Section 1.03 Section 1.04 Section 1.05 Article Two Section 2.01 Section 2.02 Section 2.03 Article Three Section 3.01 Section 3.02 Section 3.03 Section 3.04 Section 3.05 Article Four Section 4.01 Section 4.02 Section 4.03, Section 4.04 Article Five Section 5.01 Section 5.02 Article Six Section 6.01 Section 6.02 JOHN J. BAKES LIVING TRUST Table of Contents Establishing My Trust Identifying My Trst..no ast Third-Party Reliance on Affidavit or Certification of TIS creme ses ‘Transferring Property to My Trust. Distributions of Income and Principal Powers Reserved by Me as Settlor.... Family Information, My Wife... My Children and Descendants. Disinherited Natural Heirs. Trustee Succession. a Definition of Incapacity... x ‘Trustee Succession During Incapacity... x Trustee Succession A er Death. so ca Trustee Resignation, Removal, and Appointment... +1 Prohibition Against SNT Beneficiary Serving as oe - 3.2 Trustee, Administration of My Trust During incapacity . Definition of My Ineapacity..ncse ones Distributions.for My Benelit... Intent t6 Retum Home ... Distributions for Gifting Purposes. Administration Upon My Death Intevocability.... lenin nn Payment of My Claims and Expenses... Specific Distributions and Tangible Personal Property.. . Specific Distribution to MATTHEW BAKES wcccoccun 6+) Distribution of Remaining Tangible Personal Property... 6-1 JOHN J. BAK) LIVING TRUST i MacFarlane Legal, Inc Estaue Planning. Probate, and Trust Adminisiation 9701 Feir Oaks Boulevard, Suite 100, Fair Graks. CA 95628, 42 ' Pine. (916) 614-2066 + Fax (816) 471-0495Section 6.03 Section 6.04 Section 6.05 Article Seven Section 7.01 Section 7.02 Article Eight Article Nine Section 9.01 Section 9. Section 9.03 Section 9.04 Section 9.05 Section 9.06 Section 9.07 Section 9.08 Section 9,09 Section 9.10 Section 9.11 Section 9.12 Section 9.13 Section 9.14 Section 9.15 Section 9.16 Article Ten Section 10.01 Section 10.02 Article Eleven Section 11.01 Section 11.02 Section | 1.03 Definition of Tangible Personal Property, Ademption... eensnetnnnnn Incidental Expenses and Encumbrances... Residuary to Named Beneficiaries. Division of My Residuary Trust Estate Funding Shares on a Non-Pro Rata Basis...... Remote Contingent Distribution. ‘Supptemental Needs Trust. Distributions of Income and Principal ov... Definition of Supplemental Needs. Objective to Promote independence of Benefi Not Available Resource to Beneficiary... Distribution Guidelines... Use of Care Manager... No Seeking of Order to Distribute. Indemnification of Trustee When Acting in Good Faith. Termin; TRUS ee _ Distribution Upon the Death of Beneficiary. Waiver of Court Invasion of Principal... Prohibition Against Beneficiary Serving as Trusice. Limitation on Power to Remove and Replace Trustee No Power to Elect Optional Unitrust No General Power of Appointment. Application of Article “ and Distribution of Supplemental Needs Administration of Trusts for Underage and Incapacitated Beneficiaries. Distributions for Underage and Incapacitated Beneficiaries o.secwsninyunnenn nin Methods. of Distribution « “ se Trust Administration, Trustee Powers, and Trust Protector Provisions...... Apportionment of Death Taxes... Distributions to Beneficiaries .. No Court Proceedings... JOHN J. BAKES LIVING TRUST ii Mactriane Legel, nc, Estate Planning. Probate, snd Trust Administration 9701 Fair Oaks Boulevard, Suite 100. Fair Oaks, CA 95628 Phone, (916) 614-2066 + Fay: (916) 471-0495 Del 9.2 9.2 9.3 94 o4 6 8 96 07 on OF 90? 07 98 oO os - 10-1 2101 Wel 14-4 it It oiSection 11.04 Section 11.05 Section 11.06 Section 11,07 Section 11.08 Seetion 11,09 Section 11.10 Section 11.11 Section 11.12 Section 11.13 Section 11.14 Section 11.15 Section 11.16 Section 11.17 Section 11.18 Section 11.19 Section 11.20 Section 11.21 Section 11.22 Section 11.23 Article Twelve Section 12.01 Section 12.02 Section 12.03, Section 12.04 Section 12.05 Section 12,06 Section 12.07 Trustee Exoneration.. Trustee Compensation vcs Exercise of Testamentary Power of Appointment Determination of Principal and Income... Appointment of independent Trustee . Funeral and Other Expenses of Beneficiary Information to Beneficiaries. Action of Cotrustees sn Trustee Authority to Disclaim or Release Powers. Appointment of @ COmUStCE .e.sansnnonn Appointment of Agent - Additions to Separate Trusts... Authority to Terminate Trusts Beneficiary’s Statu Lending Powers... My Trustee's POWerS .ascsnsns se Waiver of Court-Ordered Invasion of Principal . No Power to Elect Optional Unittust 0. Provisions far Trust Protector. General Provisions Maximum Term for Trusts. Spendthrift Provision Contest Provision Survivorship Presumption... . Changing the Governing Law and Situs of Administration... Definition sent General Provisions and Rules of Construction. JOHN J. BAKES LIVING TRUST itt ‘MacFarlane Legal, Ine Estate Plonning, Probate, and Trust Administration 9701 Fsir Oaks Boulevard, Suite 100, Fair Oaks, CA 95628 Phone: (910) 674-2066 + Fax: (916) 471-0495JOHN J. BAKES LIVING TRUST Article One Establishing My Trust ‘The date of this revocable trust agreement is S282: 20. The paniey to this agreement are JOHN J. BAKES (the “Sctlor) and JOHN TBARS sad MATTHEW BAKES (my “Trustees”, By this agreement, | intend to ereate a valid trust under the laws of California and under the laws of any state in which any trust ereated under this agreement js administer Section 1.01 Identifying My Trust My tus is called the “JOHN J. BAKES LIVING TRUST." However. the following fi should be used! for taking title to assets: “JOHN J. BAKES and MATTHEW BAK “Trustees ofthe JOHN J. BAKES LIVING TRUST, dated "27" 30) and any amendments thereto.” During any period that my trust is a Grantor Trust, the taxpayer identification nuinber of its! may be my Social Security number, in accordance with Treasury Reyulution Sections 301.6109-1(a)(2)(i)(B) and 1.671-4(b\ 2A). Section 1.02 Third-Party Reliance on Affidavit of Certification of Trust My Trustees may provide an affidavit or certification of trust to third parties in lew of Providing a copy of this agreéiaunts Phiri parctes'ére exonerated from any lability for acts or omissions in reliance on the affidavit or certification of trust, and for the application that ‘my Trustees make of funds or other property delivered to my Trustees Section 1.03 Transferring Property to My Trust By execution of this agreement, | transfer, convey. and assign to my Trustee, the trust Property described on Schedule A, attached to this agreement, and my Trustee accepts and agrees to hold such property under the terms of this agreement. My Trustee may accept any additional property transferred to my trust, at any time, including as the rocult of 4 beneficiary designation, To the extent Califomia law allows, any joint tenancy interest conveyed to my: trust will sever the joint tenancy, creating a separate property interest To the extent California law allows, ail community property conveyed to my trust will fetain its character as community property wo the same extent as if it had not been win eve to my trust JOHN J. BAKES LIVING TRUST. te Id «she cay Meebo Leys state Ptanhing. Probate, dnd Trust Adminisration 9701 Fair Oaks Bosievar, Suite 100, Tait Oaks Ca 95628 Phone: (916) 64.2066 «Fae (916) 391 0495To the extent California law allows, all tenancy by the entirety property conveyed w my @ {rust will retain its character as tenaney by the entirety property to the same extent av it it ‘had not been conveyed to my trust. Section 1.04 Distributions of Income and Principal During my lifetime, my Trustee will distribute to me or for my benefit, as much of the income and principal of my trust as I demand, of, in the absence of 2 demand. as much us my Trustee determines, in my Trustee’s sole, absolute. and unteviewable discretion, Section 1.05 Powers Reserved by Me as Settlor | retain the powers set forth inthis Sectiditin addition to any powers that | reserve in other provisions of this agreement. (2) Action on Behalf of My Trust During any period that I am serving as a Trustee of my trust. [ may act an behalf of my trust without the consent of any other Trustee. {b) Amendment, Restatement, or Revocation By a signed writing, | may amend, restate, or revoke this agreement, in whole or in par, for any purpose whatsoever, so long us neither my nor my Wife's rights and interests in community property are modified, unless my wife joins in the amendment or restatement, ‘An agent acting under a power of attomey for property may exercise the @ Powers in this subsection (b) to the extent the power of attorney so authorizes. The agent’s good-faith acts or omissions are conclusive on all Persons interested in the trust and the agent will not be liable for the ‘consequences. {c) Addition or Removal of Trust Property Without limitation, | may add and remove property from my tnt. :(@) Approval of Investment Decisions | may review and change my Trustee’s investment decisions: however. my Tnustee is not required to seek my approval before making investment decisions. - JOHN J. BAKES LIVING TRUST 1-2 ® Mir ep Estate Planning. Probate. and Trust Administration 9701 Fait Oaks Boulevsed, Suse 100, Fair Oaks, CA 9S | Phone. (916) 674-2006 « Fa: (916) 471-0495 :Article Two Family Information Section 2.01 My Wife Jam married to BARBARA KIERBOW BAKES. We were married on February 14, 2009. Any reference in this agreement to “my wife” is to BARBARA KIERBOW BAKES. Section 2.02 My Children and Descendants have four children: CHRISTOPHER BAKES (bom June 37, 1956) WILLIAM BAKES (born December 13, 1958; deceased) MATTHEW BAKES (bom May 4, 1961) ANNIE BAKES (bom February 26.1965), Ail references in this agréeméat to “my children” include all of these ehildren. whether living or deceased, In addition, “my children” includes any children subsequently born 10 oF legally adapted by me, References to “my descendants” ae to my children and their descendants. However, | am specifically disinheriting CHRISTOPHER BAKES and ANNIE BAKES and their descendants. Therefore, for the purposes of this agreement, CHRISTOPHER BAKES and ANNIE BAKES and their descendants are presumed to have predeceased me. Section 2.03 Disinherited Natural Heirs Even though BRITTNEY BAKES, ANDREW BAKES, WILLIAM PATRICK BAKES, and PAYTRA DAVIS are natural heirs, { intentionally have not named them as beneficiaries in this agreement, JOHN J. BAKES LIVING TRUST 21 MacFarlane Lega, Ine Eutate Planning. Probate, and Trust Administat {9701 Fair Oaks Boulevard. Suite 100, Pair Oaks. CA YS62S\ Phone: (916) 674-2066 + Fas: (916) 471-0498Article Three Trustee Succession Section 3.01 Definition of Incapacity For purposes of this Article, any person, including me, is considered incapacitated if the requirements of Section 12,06(c) are satistie. Section 3.02 Trustee Succession During Incapacity If am incapacitated, 1 appoint the following, in the order named, to serve as Trustee off my trust, replacing the serving Trust First:. MATTHEW BAKES. Second: BARBARA KIERBOW BAKES Section 3.03 Trustee Succession After Death After my death, | appoint the following, in the order named, 1 serve as Trustee of my trust replacing the serving Trustee, and over any trust created under this agreement First: MATTHEW BAKES Second: BARBARA KIERBOW BAKES __. Section 3.04. Trustee Resignation, Removal, and Appointment IFT am serving as Trastee, | may resign and appoint a replacement at any time. Any other ‘Trustee may resign by giving notice to me, ar if am incapacitated, to my agent. If 1 am deceased, a resigning Trustee will give notice to the income beneficiaries of the irust and to any other Trustee then serving, Any of the following may remove and replace any Trustee and fill a Trustee v. avaney, with or without cause, at any time: Gi) me; (i) if am incapacitated, a majority of my children that { have not disinherited uncer other provisions of this agreement: (iti) if Lam incapacitated, the person acting as my agent under a power of attornes tor Property; liv) the Trust Protector: () if am incapacitated, the person court-appointed for me as Conservator: (vi) the primary beneficiary of any trust created under this agrcement ast plates to the Trustee of that trust; oF JOHN J. BAKES LIVING TRUST 3-1 MacFerlane Legal, Ine Esto Planning, Probate, and Trust Administration 9701 Fair Oaks Boulevard. Suite 100, Fair Oaks, CA 95628 Phone: (916) 674-2066 + Fas: (916) 471-0495(vil) & court, upon petition by a beneficiary, so long as the coun does not acquire Jurisdiction over the trust in excess of that necessary {or the uction requested. Anyone listed may act and may negete the actions of those further down in the list, primary beneficiary may not be self-appointed as Trustee. A Trust Protector may not be self-appointed as Trustee and may not simultaneously serve as Trust Protector and Trustee. The right to remove a Trustee under this Section may riot be deemed to grant to any’ person holding that right any of-the: powers of that Trustee. If @ beneficiary iy a minor or is incapacitated, the parent or legal representative of the beneficiary may act on behalf ot the beneficiary. The replacement of a Trustee under this Section 3.04 does not invoke the Trustee succession provisions of Section 3.02 or Section 3.03, rather the name of the appointed Trustee under this Section replaces the name of the removed Trustee under the Trustee succession provisions. Notice of removal must be in writing and delivered to the Trustee being removed. to any other Trustees then serving, and to the primary beneficiary of the trust. The removal will become effective according to the provisions of the written notice, Notice of appointment must be in writing and delivered to the appointed Trustee. to any other Trustees then serving, and to the primary beneficiary of the trust, The appointment will become effective at the time of acceptance by the appointed Trustee. Other than me and anyone who otherwise has a then-exercisuble general power ol appointment over the trust in question, if any person holding the power to remove and replace a Trustee or fill a Trustee vacancy is a transferor or beneficiary (ax defined in Section 12.06(h)) of the trust in question, then a replacement Trustee of a Trustee to'fill a vacancy, may only be appointed with a Trustee that is not related or subordinate tthe person within the meaning of Section 672(c) of fhe intemal Revenue Code: and if a Trustee is removed and -a replacement Trustee, is appointed, the replacement Trustee must commence: service simultaneously with the removal of the removed ‘Trustee, Section 3.05 Prohibition Against SNT Beneficiary Serving as Trustee Notwithstanding any other provision of this agreement, under no circumstances may the beneficiary of a share of my trust estate that is being administered pursuant to the terms af Article Nine, entitled “Supplemental Needs Trust,” serve as Trustee of that share. JOHN J. BAKES LIVING TRUST 3-2 Macfarlane lp, Ine Estse Planning. Probate, and Trust Adhinisiration 9701 Fair Oaks Bouievard, Sut 100, 1s Oaks. CA 95028 "Phu. (9189 974-360 » Fal (916) 271-095,Article Four Administration of My Trust During Incapacity While | am ineapaciteted, my Trustee will administer my trust and distribute its net income and principal as provided in this Article Section 4.01 Definition of My Incapacity For purposes ofthis Article, | am considered incapacitated if 1 am unable to effectively manage my property or financial affairs because of age, illness. mental disunder, dependence on prescription medications or-other substances, or any other cause ag determined by my Trustee, in my Trustee's sole, abgolute, and unreviewable disesetion Hae Section 4.02 Distributions for My Benefit My Trustee may make distributions for my benefit to any one or more of the follawing: (i) me, but only if am able to manage the distributions; (ii) other persons and entities for my use and benefit; (iii) the person acting as my agent under a power of attomey for property: and (iv) the person court-appointed for me as Conservator. My Trustee will distribute income and principal for my general welfare and comfort, In Particular, my Trustee may make distributions for any of the following: (a) Ift am Hospitalized My Trustee may make distributions to ensure that I have a level of care beyond that which would ordinarily be provided ina hospital. For example, my Trustee may pay for a private room or other more luxurious accommodations in the hospital. In addition, my Trustee may muke distributions to pay for registered or practical nurses, or other caregivers, as ‘ppropriate to supplement the regular level of hospital eare. (b) If Require Home Care... L prefer to remain’ in my ‘ii home and receive care at home as long as reasonably possible, My Trustee may make distributions to pay for sides, caregivers, nursing care, home improvements, and medical equipment thit may be required for my care or to assist with daily living und to ensure that I can independently and safely live at home. () if Assisted Living or Nursing Home is Required {fit is no longer safe or reasonable for me to receive cure in my home. mis Trustee may make distributions to pay for my care in an assisted liv JOHN J. BAKES LIVING TRUST 41 MacFarlane Legal Ine Escore Planning. Probate, and Trust Adminisication 9701 Fait Oaks Boulevard. Suite 100, Fie Oaks, CA 98628 Phe: (916) 674-2066 + Fic (916) 471-0405facility, nursing home, or other residential-care facility. My Trustee will Personally monitor, or will hire, at the expense of the trust, @ care manayer or other qualified person who will monitor, or supervise the monitoring of my care to ensure that | am receiving the highest quality of care in the most comfortable surroundings reasonably available, (d) Caregivers to be Hired as Needed {Fl require assistance with my activities of daly living, whether at home, in an assisted living facility, nursing home, or other facility, my Trustee may. use lust assets to hire supplemental nurses, aides. Hospice, of other caregivers (e) Spiritual Needs My Trustee may provide for the involvement of clergy or spirituel leaders inmy care. My Trustee may make distributions to pay for my memberships in religious or spiritual organizations. Also, my Trustee may arange and Pay for participation in activities of those organizations to derive comfort and spiritual satisfaction. Section 4.03 Intent to Return: Home If require care that prevents me from living at home, it is my intent to return home. regardless of the prognosis for being able to do so. Section 4.04 Distributions for Gifting Purposes My Trustee may make gifts to my wife and to my descendants, including my Trustee, in order to carry out my estate and long term care planning objectives. Further. my Trustee may make distributions to my agent under a power of attomey for property for the purpuse of making gifts a authorized in the power of attorney, oF to assist my agen in carrying out my estate and Jong term care planning objectives JOHN J BAKES LIVING TRUST 42 MacFarlane Lega, nc Estate Planning. Probate and Trust Adminstration 9701 Foie Oaks Boulevans, Suite 1W, Fair Oaks, CA 98028 Pure’ (916) 674-2066 + Fas: (916) 471-0395Article Five Administration Upon My Death Section 5.01 _Irrevocability My trust will become irrevocable upon my death, and my Social Security number may no longer be used to identify my trust. My Trustee will apply for a separate Taxpayer Identification Number for my trust, as needed. Section 5.02 Payment of My Claims and Expenses My Trustee, in my Trustee's sole, absolute, and unreviewable discretion, is authorized. but not directed, to pay: (i) expenses of my lest illness, funeral, and burial or cremation, including expenses of ‘Memorials and memorial services; Gi) legally enforceable claims ‘against me or my estate; ii) expenses of administering my trust and my estate: and iv) court-ordered allowances for those dependent upon me. No third party may enforce any claim or right to payment against my trust by virtue of this discretionary authority. My Trustee may not pay any administrative expenses trom asvers Passing to an organization that qualifies for the federal estate tax charitable deduction, By authorizing my Trustee to, make payments described in this Section, | do not thereby Waive ‘any’statutory or commch law exemption afforded (0 any asset from satistaction of” such payments (for example, from life insurance proceeds payable to my trust) JOHNJ.BAKES CIVING TRUST 51 MacFarlane Lega. In Estate Planning Probate ond Trust Adeinssaion 9701 Fair Oaks Bostevard, Suite 100, Fair Oaks. CA 95028 Phan: (916) 674-2066 «Fan (916) 471-0495Article Six Specific Distributions and Tangible Personal Property Section 6.01 Specific Distribution to MATTHEW BAKES Upon my death, even if my wife survives me, my Trustee will distribute all my right, title and interest in 4130 61st ‘Street, Sacramento. CA 95820, APN .021-0064-005-01100. 10 MATTHEW BAKES, Outright, free of trust. . If MATTHEW BAKES, not then His my Trustee will distribute-the propeity stibject'ts this distribution to LANDON BAKES Property passing under this Section will pass free of any administrative expenses or death taxes, Section 6.02 Distribution of Remaining Tangible Personal Property Upon my death, my Trustee will distribute my remaining tangible personal property t9 my wife, if she survives me. If she does not survive ime, my Trustee will distribure such Property 0 BARBARA KIERBOW BAKES if she survives me. If she does not sunive ‘me. the property will be distributed to MATTHEW BAKES, Any tangible personal property distributed under this Section also includes any insurance Policies covering the property and any claims under those policies Section 6.03 Definition of Tangible Personal Property For purposes of this Article, the term “tangible personal property” includes, but is not limited to, household furnishings, appliances and fixtures, works of art, motor vehicles Pictures, collectibles, personal wearing apparel and jewelry, books. sporting govds. snl hobby parsphemalia. The term does not include any tangible property that my Trustec, in Ry Trustee's sole, absolute, and unreviewable discretion, determines to be part «i! any business or business interest that I own at death, Section 6.04 - Ademption..». If property to be distributed under this Anicle becomes part of my trust estate in any manner after my death, then the gift will not adeem simply because it Was not a pan of my thst estate at my death. My Trustee will distribute the property us a spevitie gift in accordance with this Anicle. But if property to be distributed under this Article is not part of my irust estate at my death and does not subsequently become part of my trust estate, then the specific gift made in this Article is null and void, without any legal or binding effect Section 6.05 Incidental Expenses and Encumbrances Unt! property distributed in accordance with this Article is delivered to the appropviate beneficiary orto the beneficiary's legal representative, my Trustee will pay the reasonable expenses of securing, storing, insuring, packing, transporting. and otherwise earing fr the JOHN J. BAKES LIVING TRUST Gl MacFarlane Leg, inc stare Planning. Probate, and Trust Administration 9701 Fasr Oaks Boulevard, Suite 100, Ft Oaks, CA 98628 Phone: (916) 674-2066 + Far-(916) 471-0498Property as on administration expense. Except @ iy Trustee will distribute property under this Ari and other encumbrances on the property oiherivise provided in this ayreemen, subject to all lfens, security interests, JOHN J. BAKES LIVING TRUST e@ si shine PaniArticle Seven Residuary to Named Beneficiaries My residuary trast estate will be distributed to my beneficiaries pursuant to the terms of this Article, Section 7.01 Division of My Residuary Trust Estate My Trustee will divide my residuary trust estate into shares as follows Name Relationship Share BARBARA KIERBOW BAKES Wife Su% MATTHEW BAKES, Son 50% My Trustee will distribute each beneticiary’s share to the beneficiary outright. free of trust. IfBARBARA KIERBOW BAKES is deceased. her share will be distributed pro rata tw the other beneficiaries named in this Anticle. If there are no other named beneficiaries, her share will be administered as provided in Article Bight. entitled “Remote Contingent Distribution.” If MATTHEW BAKES is deceased, MATTHEW BAKES’s share will be distributed to LANDON BAKES. If LANDON BAKES is deceased. this share will be distributed pro Fata to the other beneficiaries named in this Article. If there are no other named beneficiaries, his share will be administered as provided in Article Eight, entitled “Remote Contingent Distribution.” Notwithstanding these provisions, if at the time of distribution. « beneticiary is a ‘Supplemental Needs Person, then the beneficiary's share will be administered as provided in Article Nine, entitled "Supplemental Needs Trust.” Section 7.02 Funding Shares on a Non-Pro Rata Basis If my residuary trust estate is divided into two or more shares, my Trustee may fund the shares on a non-pro rata basis, provided that fundingis based on the total fair market vtlue of the assets when allocated, JOHN J. BAKES LIVING TRUST cal MacFarlane Legal, Inc Estate Planning, Probate, and Trust Administration {9701 Fair Oaks Boulevard, Suite 1, Four Oaks, CA 95828 Phone: (916) 674-2066 » Fa: (916) 471-0495Article Eight Remote Contingent Distribution If, at any time, the other provisions of this‘ayrvement fail to provide for a beneficiary of! AY Par oF my trust estate, then that part will be distributed to those persons wis would inherit it had my wife and I then died intestate with each of us owning one-half of the Pees fs determined and in the proportions provided by the laws of Califomia then ry se eeet even though BRITTNEY BAKES, ANDREW BAKES, WILLIAM PATRICK RAKES, and PAYTRA DAVIS are natural heirs | am specifically disinheriting them, and the provisions ofthis Article will be interpreted as though they have predeceased me, } have specifically disinherited CHRISTOPHER BAKES und ANNIE BAKES and their Geccendents. Therefore, for the purposes of this Article, CHRISTOPHER Bal ANNIE BAKES and their descendants are presumed to have predeceased me, JOHN J. BAKES LIVING TRUST St MicFutline begs, tne Estate Planning. Probate, and Trust Administration 9701 Fair Oaks Boulevard, Suite 100, Fair Oaks. C4 95628 Phone: (916) 674-2066 » Fax. 916) 471-0495Article Nine Supplemental Needs Trust ‘Trust property will be administered pursuant to the terms of this Supplemental Needs “rust Article when: () another Article of this agreement directs that the property is to be administered Provided in this Supplemental Needs Trust Article: or the beneficiary of the property under another Article of this agreement, other than me and my wife, is a Supplementel-Néeds Person, unless the other Ariicle dircets the beneficiary's interest to be distributed toa trust not created under this document “Beneficiary” under this Supplemental Needs Trust Article refers to the beneficiary othe Property under the other Article. The provisions of the other Article shall continue to apply to the extent they do not coniliet with the provisions of this Supplemental Needs Tron Asicle; specifically, the provisions of this Supplemental Needs Trust Anicle shall control the distributions of income and principal Section 9.01 Distributions of income and Principal The Trustee shall collect income and, afler deducting all charges and expenses attributed thereto, may apply for Beneticiary’s benefit, in-kind. or in cash, so much of the ineone and principal (even to the extent of the whole) as the Trustee deems advisable in the Trustee's sole, absolute, and unreviewable discretion, subject to the limitations set forth below. The Trustee shall add the balance of net income not paid or applied tothe principal of the Supplemental Needs Trust. (a) Maximize Benefits Consistent with the purpose of the Supplemental Needs Trust, before expending any amounts from the net income andor principal of this trust the Trustee shall consider the availability of all benefits from government oF private assistance progrems for which Beneficiary may be eligible. ‘The Trustee, where appropriate ‘and 1 the extent possible, shall endeavor to maximize the collection and facilitate the distribution.of these benetits for Beneficiary’s benefit, {b) No Reduction in Benefits None of the income or principal of the Supplemental Needs Trust shall be applied in such a manner as 10 supplant. impair. or diminish any governmental benefits ur assistance for which Beneficiary may be eligible or which Beneficiary may be receiving, JOHN J. BAKES LIVING TRUST el MacFarlane Legal. Ine Estaie Planning, Probate, and Trust Administration 9701 Fair Onks Boulevard, Suite 100, Fair Oaks. CA 98628 Phaane: (916) 674-2066 + Fa: (916) 471-0405(c) No Assignment Beneficiary shall not have the power to assign, encumber, direct, distribute, oF authorize distributions from the Supplemental Needs Trust (a) Supplemental Needs Trust Savings Clause Notwithstanding any provision of any Article herein to the contrary. in the event that the Supplemental Needs Trust is challenged or faves imminent invasion by any governmental department or agency in such a way as ta affect Bencficiery’s eligibility for benefils available under any governmental program, the Trustee may amend the trust so as to maintain Beneticiary’s eligibility for benefits under such governmental program, Section 9.02 Definition of Supplemental Needs “Supplemental needs” refers to the requisites for maintaining the good health safety sn Welfare of Beneficiary when, in the sole, absolute, and unreviewable discretion of the Trustee, such requisites are not being provided by any public agency. office, or department of any state or of the United States, + Supplemental needs shal! also include, but not be limited to, medical and dental expenses, annual independent checkups, clothing and equipment, programs of training. education, treatment and rehabilitation, private residential care, transportation (including. vehicle Purchases), maintenance, insurance, and essential dietary needs. Supplemental needs tan include additional food; clothing; eleeonie equipment. such as radio equipment. recording and Playback equipment television equipment, and computer equipment: camping: vacations, athletic contests; movies; tps; and money to purchase appropriate ili tor relatives and friends. However, in deciding whether to make these distributions the Trostec ‘must firs consider the impact on certain goverment benefits as is directed in Section 9.0 entitled “Distribution Guidelines.” The Trustee shall have no obligation to expend trust assets for such needs, but sf the Trustee, in the Trustee's sole, absolute, and unreviewable discretion, devides to expend trust assets, under no circumstances should any amounts be paid to, or reimbursed te, the federal goverment. any state, or any governmental agency for any’ purpose. including lox the care, support, and maintenance of Beneficiary, Section 9.03 Objective to Promote Independence of Beneficiary While actions are in the Trustee's sole, absolute, and unreyiewable discretion, the Trustee should be mindful that itis miy wish thar'Etnelicsaiy live as independently, protuct ely. and happily as possible JOHN J. BAKES LIVING TRUST 9.2 ‘MacFarlane Legal, Ine Estote Planning, Probate, and Trust Administration 9701 Fair Onks Boulevard, Suite 100, Fait Oaks. CA 95628 Phone (916) 674-2066 + Fas: (916) 471.0508Section 9.04 Not Available Resource to Beneficiary iis my intent to create @ Suppieinéital Needs Trust that conforms to Califomia Jaw tori Beneficiary is nota resident of California tothe law ofthe stale where Bencliciary see, in order to provide for Beneficiary's Supplemental Needs, I inten tha the roc aocc he PaGE {© supplement, not supplant, impair, or diminish, any benefits or assistance of ane Faaeral slate, county, city, or other governmental enity for which Benelicny. mee otherwise be eligible or which Beneficiary may be receiving. absolute, For purposes of determining Beneficiary’s eligibility for any such benefits, no part of the Principal or undistributed income of the Supplemental Needs Trust shall be conancs available to Beneficiary for public benefit purposes. Bencliviary shall not be considknad {0 have access to principal or income of the trust, and he or she has no ‘ownership. right, authority, oF power to convert any asset into cash for his or her own ase The Trustee shall hold, administer. and gist Noéds Trist ‘for the excfusive Benefit of Beneficiary during his or her lifetime. All distributions from the trust are in the sole, absolute, and unreviewable discretion of the Trustee, and Beneficiary is legally restricted from demanding trust assets for his or her support and maintenance, {In the event the Trustee is requested to release principal or income of the Supplemental Needs Trust to or on behalf of Beneficiary to pay for equipment. medication, er sersiccs that any government agency is authorized to provide, or in the event the Trasiee Fequested to petition & court or any other administrative agency for the release of reuse priteipal or income for this purpose. the Trustee is authorized to deny such request and is autorized in its sole, absolute. and unreviewable discretion 10 take wharcres administrative or judicial steps may be necessary to continue Beneticiary's eligibility tye benefits, including obtaining legal advice about Beneficiary's specific enttlemenn tg publie benefits and obtaining instructions from u court of competent jurisdiction ruin that either the trust corpus nor the trust income is available to Beneficiary for elighilty purpenen Any expenses of the Trustee in this regard, including reasonable attorney's fees, chal hey Proper charge to the Supplemental Needs Trust JOHN J. BAKES LIVING TRUST 9.3 MacFarlane Leyal. Ine Esiale Planning, Probate, and Trust Administration 9701 Fair Oaks Boulevard. Suite 190, Fair aks, CA 95426 Phone: (961674-2086 + Fax (916) 471-6495Section 9.05 Distribution Guidelines Consistent with the purpose of the Supplemental Needs Trust, before expending. any amounts from the net income and/or principal of the trust, the Trustee shall consider the availability of all benefits from goveriment or private assistance programs for which Beneficiary may be eligible, The Trustee. where appropriate and to the extent possible, shall endeavor to maximize the collection and fieilitate the distribution of these benefite {or the-benefit of Beneficigry:-in making distributions, the Trustee will (i) consider any other known income or resoutees of Beneficiary that are reasonably available; (i) take into consideration all entitlement benefits from uny government agency, such 2s Social Security Disability payments (SSDI), Medicaid, California Deparament of Health Care Services. Supplemental Security income (SS1), and any other special Purpose benefits for which Beneficiary is eligible: (ii) take into consideration resource and income limitations uf any’ such assistance program: (iv)_ make expenditures so that Beneticiary’s standard of living will be comfortable and enjoyable; {¥) not be obligated or compelled fo make specific payments; (vi) not pay or reimburse any amounts to any governmental agency or deparunent, unless proper demand is made by such governmental agency and reimbursement is required by the state; and (vii) not be liable for any loss of benefits, Section 9.06 Uso of Care Manager, The Trustee shall have thé option Bt tikizing the services of a Care Manager to assist in advising on how best to provide for Beneficiary’s needs. The primary objective of the Care Manager is to assist the Trustee in carrying out the purposes of the Supplemental Needs Trust fo ensure that Beneficiary maintains a safe living situation, receives counseling services when appropriate, and lives as independently as possible, A Care Manager shall be a professional Clinical Licensed Social Worker, Professional Conservator, oF care management agency that has experience in the field of assessment of Conditions similar to those of Beneficiary and is familiar with the publie benefits to » hich Beneficiary may be entitled. {a) Distribution Advisement If the Trustee uses # Care Manager, the Care Manayer shall advise the Truste conceming discretionary distributions to he made trorn the teust that JOHN J. BAKES LIVING TRUST 9-4 Macarlane Legal, Ine state Planning. Probste. and Trust Administration ‘9701 Faic Oaks Boyevard, Sule 109, Fair Oaks, CA 95428 Pliner 9167 67322086 » Fax: (916) 471-0408are helpful and appropriate for Beneficiary’s needs including payment tor medical care, counseling services, and daily support. (b) Care Manager Account for Periodic Payments If the Trustee uses a Care Manager, the Care Manager may from time to time establish periodic payments for part or all of the payments authorized under this agreement and maintain a separate bank account for disbursement by the Care Manager. Any account shall be carried in the name of the Supplemental Needs Trust and shell have the trust’s federal tax identification number. At least monthly, the Care Manager shall provide information on receipts and disbursements from this account to the Trustee. This account shall contain ne more than an amount reaéonably necessary {or Beneficiary’s needs for.a period of sixty (60) days. The Trustee shall not'be eld liable for any actions of the Care Munayer unless the Trustee has actual knowledge of and pave consent or approval of the Care Manager's proposed actions before such actions were actually taken. The Care Manager shall not make any distributions that may cau 4 reduction of public benefits unless the Trustee has consented to the distribution. (c) Annual Care Pian Ifthe Trustee uses a Care Manayer, the Care Manayer shall provide to the Trustee, atleast annually, a written eare plan for purposes of evaluation of Beneficiary's medical and psychosocial status. The care plan shall include recommendations conceming resources and services beneficial to Beneficiary, (a) Quarterly Assessments If the Trustee uses a Cure Manager. the Care Manager shall, at least Guarterly, visit Beneficiary to assess his or her physical and emotional needs including the appropriateness of present placement, monitoring atiendam care, accessing required resources, making and keeping” medical appointments, and accessing socialization activities, (e). . Compensation of the Care Manager If the Trustee uses « Care Manager, the Care Manager shall be untitled te fair and reasonable compensation for the services it renders. The ainount of compensation shall be an amount equal to the customary and prevailing charges for services ofa similar nature during the same period of time and in the same geographic locale JOHN J. BAKES LIVING TRUST OS MacFarlane Legal. In. Estate Planning. Probate. and Trust Administration 9701 Fair Oaks Boulevard, Suite 109, Fax Oaks, CA 95628 Phuawe: (916) 674-2066 » Fue: (916) 371-06)(The Resignation of a Care Manager @ Any Care Manager may resign by giving thirty (30) days’ written notice to the Trustee, (g) Replacement of Care Manager The Trustee may terminate the Care Manager without cause and name a replacement. If a Care Manager cannot serve for any reason, the Trustee may name a replacement, which may begin to serve immediately. If the Care Manager must be replaced, then the successor Care Manager shall also be a professional Clinical Licensed Social Worker. Professional Conservator, or care management agency who has experience in the field of assessment of conditions similar to those of Beneficiary and is familiar with the public benefits to which Beneficiary may be entitled. Section 9.07 No Seeking of Order to Distribute For purposes of determining Beneficiary’s state Medicaid program equivalent eligibility ‘no part of the principal or undistributed income of the Supplemental Neals Trust mav be considered available to Beneficiary. The Trustee will deny any request by Beneficiary to: (i) release principal or inconié of the trust to or on behalf of Beneficiary to pay tur equipment, medication, or services that the state Medicaid program equivalent Would provide if the irust did not exist: or (i) ettion a court or any other administiative agency forthe release of irs prinkipal @ or income for this purpose. The Trustee may. in its sole, absolute, and unreviewable discretion, take neveswurs administrative or legal steps to protect Benefciary's state Medicaid program clisiblits, including obtaining a ruling from a court of competent jurisdiction that the trust principal 'S not available to Beneficiary for purposes of determining eligibility. Expenses for this Purpose, including reasonable attorney's tees. are a proper charge to Beneticiury's Supplemental Needs Trust Section 9.08 Indemnification of Trustee When Acting in Good Faith ‘The Trustee shall be indemnified from the trust property for any loss or reduction of publie benefits sustained by Beneficiary as a result ofthe Trustee exercising. in pucd leith, the authority granted to the Trustee under this Article. Section 9.09 Termination and Distribution of Supplemental Needs Trust IT the Trustes, in its sole: absolute, aid ‘unreviewable discretion. determines that Beneficiary is no longer depentlent on others and is able to Provide independent suppurt, the Trustee shall distribute or retain the remuining Supplemental Needs Trust propery JOHN I. BAKES LIVING TRUST @ ” Yate Planning, Probate, ad rust Adminstration 9701 Fair Osks Boulevard, Suite 100, Pair Oaks, CA 95428 Plone: (916) 674-2066 » Fat: (916) 471-0498according to the other provisions of this agreement as though the provisions of this Article had not been effective, Mey iFthe other provisions-of this agreement doi not-provide for the distribution or retention of {he remaining property, then’ thie Trustee shall distribute the remaining property. to Beneficiary outright, free of trust. “Independent support” shall be satisfied at such time as Beneficiary has been gainfully employed for thirty-three (33) months of a thirty-six (36) month period immediatcly receding the decision to terminate the trust share. The terms “gainful employment” and “gainfully employed” shall be construed to mean Such full-time employment that produces sufficient net income to enable Beneficiary to Contribute not less than 100 percent of the funds (exclusive of other sources of revwnue) that are necessary to provide for the independent care, support, maintenance, and education of Beneficiary. "The Trustee, in its sole, absolute. and unreviewable discretion. shell determine whether or not Beneficiary has satisfied the condition of gainful employiment Section 9.10 Distribution Upon the Death of Beneficiary Upon the death of Beneficiary, the Trustee shall distribute or retain the remaining Supplemental Needs Trust propery according to the other Article of this agreement that directed the property to be held pursuant to this Article {Fthe other Article does not provide for distribution upon the death of Beneficiary. thewshe Trustee shall distribute or retain the remaining Supplemental Needs Trust property ‘ae though Beneficiary had predeveaged me: Section 9.44 Waiver of Court Invasion of Principal Under no circumstances shall Supplemental Needs Trust principal be subject to any court directed invasion pursuant to the provisions of the laws of Califomia or any other stat Section 9.12 Prohibition Against Beneficiary Serving as Trustee Notwithstanding any other provision of this agreement, under no circumstances may Beneficiary serve as Trustee of any share that is being administered for his or her benetit under the provisions of this Supplemental Necds Trust Article. Section 9.13 Limitation on Power to Remove and Replace Trustee Notwithstanding any other provision of this agreement, Beneficiary does not have the Power to remove or replace the Trustee of the Supplemental Needs Trust MOHN J, BAKES LIVING TRUST 97 MacFarlane Legal, Ine Eslate Planning. Probate, and Trust Administration 9701 Fair Osks Boulevard, Suite 100, Fair Oaks, CA 95628 Pune: (916) 674-2066 + Fas (916) 4714495Section 9.14 No Power to Elect Optional Unitrust Notwithstanding any provision of this agreement or state law to'the contrary, the Trustee may not elect to apply the optional unitrust provisions under California law te any ‘Supplemental Needs Trust administered under this Article. Section 9.15 No General Power of Appointment Notwithstanding any provision of this agreement or state law to the contrary, Benctiviary shall not have a lifetime or testamentary general, power of appointment as detined in Section 2041 of the Internal Revenue Code, or as defined under Calitornia law, or the laws of any other state, Section 9.16 Application of Article Any decision made by the Trustee under this Article shall be final, controlling, and binding upon all beneficiaries. subject to the provisions of this Anicle. JOHN J. BAKES LIVING TRUST 9-8 MacFarlane Legal, Ine Esime Planning, Probate, and Trust Administration {9701 Fair Oaks Boulevard, Suite 100, Psi Oaks, CA 9 Phone: (916) 674-2066 + Fas: (916) 471-0495