EPSS FEES

Fees - Estate Planning, Superannuation, Trusts, Tax and Asset Protection

Our fees for the preparation of estate planning, superannuation and trust documents are set out as follows:

Part 1 - Testamentary and protective trusts (both beneficiary and executor controlled)

Part 2 - Self managed superannuation funds (full service documentation)

Part 3 - Family, unit (fixed and hybrid) and capital reserved trust Deeds

Part 4 - Special purpose trust Deeds

Part 5 - Other estate planning documents, eg powers of attorney

Part 6 - Information regarding advice concerning structuring and preventative planning issues; charging for meetings and telephone consultations, and the prepartion of non standard estate planning, structuring and trust documentation.

Part 1:

Testamentary and Protective Trusts - Beneficiary and Executor Controlled

# Note: For all estate planning involving the preparation of testamentary trusts, the total price will consist of the document price + fees for the initial and final consultation, any additional or tailored drafting required and any searches or couriering of documents.

Part 2:

Self Managed Superannuation Funds - Full Service Documentation

* Note: For establishment of an SMSF, documents prepared include trust Deed, product disclosure statement, member application form, sample letter to an employer, binding death benefit nomination pro forma and guide, summary letter, checklist and trustee minutes.

** Note: For variation of an SMSF Deed, documents varied include trust Deed, product disclosure statement, binding death benefit nomination pro forma and guide, summary letter, checklist and trustee and member minutes.

Part 3:

Family, Unit (Fixed and Hybrid) and Capital Reserved Trust Deeds

We emphasise that the mere preparation of a suitable trust Deed will not necessarily result in achievement of a person's estate planning goals, eg protection of assets from creditors.  Specific advice should be sought from either Moores Legal or another advisor practising in this area to ensure the arrangements surrounding the establishment of trusts achieves those goals.

Part 4:

Special Purpose Trust Deeds

With respect to the child support, superannuation death benefits and estate proceeds trust Deeds in particular, we emphasise that the mere preparation of a suitable trust Deed will not necessarily result in the trustee generating concessionally taxed trust income.

Specific advice should be sought from either Moores Legal or another advisor practisng in this area to ensure the arrangements surrounding the establishment of such trusts complies with the legislation in place at the time.  In addition, it is often necessary to prepare documentation in addition to the trust deed in order to put all necessary arrangements into place.

Part 5:

Estate Planning - Other Documentation

# Note: for all estate planning involving the preparation of documents, the total price is the document price (including an accompanying summary letter) + the initial consultation, any additional drafting required and any searches or couriering of documents.

Part 6:

Fees -Estate Planning, Superannuation, Trusts, Tax and Asset Protection

 As part of its wider private client services, Moores Legal:

• provides legal advice to
• training services for
• prepares documentation for

Financial Advisors, Accountants, Lawyers and Trustee Companies and their clients in the areas of:

• Estate Planning - consultations and advice - these services are charged at hourly rates for consultatins and opinions (and for training of professional advisors, if required);
• Testamentary trusts;
• Other estate planning documentation;
• Self managed superannuation funds;
• Trust Deeds;
• Special purpose trust Deeds;
• The taxation, eg income tax, CGT, State duty, GST, and asset protection issues associated with all these areas.

 Advisor Protocol

Where clients are referred to Moores Legal by a professional advisor such as an accountant, financial planner or lawyer or wish that their advisors be kept up to date with the progress of their matter:

• Formal permission will be obtained from the client to keep the referrer updated throughout the matter; and
• The referrer will be copied in on all correspondence sent to the client.

General Hourly Rates (including GST)

The prices for the preparation of estate planning, superannuation and trusts documents listed below do not include the time required to prepare non-standard documentation, additional or tailored drafting or provisions in documents or to provide specific asset protection or tax advice. It also does not include time for consultations, telephone attendance, correspondence (including emails) and traveling time. Depending on the person involved, this time is charged at the hourly rates below:

These terms are effective from 1 July 2010 and are reviewed annually. (Whenever Moores Legal is booked for an entire day, eg to provide training or to see several clients of the one firm, a minimum daily rate applies). The rates applicable to other areas of Moores Legal‘s practice would be advised in the event that the skills of those practitioners are needed.

Services Provided Free of Charge

In addition to the regularly updated Pocket Summaries (see http://www.mooreslegal.com.au/services/epss/pocketsummaries), Moores Legal emails free of charge:

• An annual update to estate planning clients; and
• Twice yearly Estate Planning newsletters to advisors.

© Moores Legal ACN 005 412 868. July 2010.