Envelope-to: kelly.andrews@tessol-inc.com
Delivery-date: Fri, 14 Jul 2023 09:50:45 -0500
From: "Thieme, Daniel" <DThieme@littler.com>
To: Kelly Andrews <kelly.andrews@tessol-inc.com>
Subject: Roger Estate - Updated To Do List
Thread-Topic: Roger Estate - Updated To Do List
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Date: Fri, 14 Jul 2023 14:50:25 +0000
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Hi, Kelly.  A further updated to do list is attached, and also pasted below=
.  Dan

Roger Thieme Estate Administration
To Do List
(Dan Thieme 06/28/23 07/14/23)

TO DO -- IN PROCESS:

  1.  Manage delivery of ashes to Othello.  Kelly (Kelly has the ashes, as =
of 12/07/22; Craig will take them to the Othello mortuary).
  2.  Review the email folders that Dan created under the eiijd.com domain.=
  Then shut down the eiijd.com domain and the rthieme@eiijd.com<mailto:rthi=
eme@eiijd.com> email address.  Kelly and Craig.
  3.  August 7, 2023 - Deadline to file Roger estate tax return.  A six mon=
th extension is available, by filing Form 4768, but we must pay the tax by =
August 7.  Jeremy's office should be ready to give us an updated draft of t=
he estate tax return once we have provided the following:

3.1.  The amended 2021 Roger gift tax return.

3.2.  The completed Roger SSN 2022 income tax return.  (See below for statu=
s)

3.3.  The at-death appraisal of Roger's interest in R&G.  Jeremy's office p=
rovided a draft of the appraisal on 06/27/23.  Dan replied on 06/27/23 with=
 no comments on the appraisal.  Dan emailed Jeremy on 07/12/23 asking that =
he make completing this a priority.

3.4.  Updated expense and reimbursement information, post 05/24/23

3.5.  Prior history on this:  Allyson provided a draft estate tax return fo=
r our review on 06/21/23.  Dan provided comments on the return on 06/26/23,=
 and additional comments on 07/10/23.

  1.  Roger SSN 2022 Income Tax Return:  Drafts of the R&G and Evergreen ta=
x returns should be done.  We should ask Cody for copies to review (subject=
 to adjustment for the at-death discounts in Roger's interested in R&G and =
Evergreen, which we owe to Cody).  Cody should have all other information s=
he needs for the Roger income tax return.  We should ask for a draft ASAP.

4.1.  Prior history on this:  Kelly reported on 06/15/23:  "[Cody] says the=
 Evergreen tax return is finished.  The R&G one needs to be reviewed and th=
en it will be finished too.  For dad's 2022 return and trust return they ar=
e waiting for the Fidelity and Chase bank year end statements split between=
 the two.  Cody was surprised that Jeremy wanted these two returns."  Kelly=
 updated Cody on 06/27/23 that Fidelity and Chase will not split their 2022=
 1099s, and that the basis-updated Fidelity 1099 is still in process.  Kell=
y also asked Cody whether she has the Chase account information she needs t=
o be able to split the 2022 Chase 1099.  Cody emailed on 06/29/23 that she =
does have the Chase information she needs.  Kelly provided Cody the updated=
 2022 Fidelity 1099 prior to 07/11/23.  Based on a prior discussion with Co=
dy, Cody also needs the discounted appraisal of Roger's interest in R&G, so=
 that she can report Roger's adjusted basis in the R&G return.  We should l=
et Cody know that we have a draft appraisal with a 28% discount, but it is =
not yet final.  We should also let Cody know that we will be using a 15% di=
scount on Roger's interest in Evergreen.

  1.  October 2, 2023:  Extended deadline (5.5 month extension) to file Rog=
er Thieme Living Trust 2022 income tax return, under EIN, Form 1041.
  2.  October 16, 2023:  Extended deadline to file Roger Thieme individual =
2022 income tax return, under SSN, Form 1040.
  3.  Pet Rescue:  Need to get better financial statements, to be prepared =
by Cody per discussion with Cody on 05/11/23.  Dan and Kelly
  4.  Stop State Farm from continuing to charge the Roger Thieme Living Tru=
st Chase checking account, and pursue a refund of the overcharges.  They hi=
t the account for another $285.28 on June 14, 2023.  The agent emailed Kell=
y on 06/16/23 that this should be done soon.  Kelly received a letter on 06=
/27/23 confirming cancellation of the insurance retroactively to March.  Th=
e refund payment is still to come.  Kelly


TO DO - ONGOING:

  1.  Keep list of assets and debts updated.  Dan
  2.  Maintain transactions registers for Roger Living Trust Chase accounts=
 (checking and savings).  Kelly
  3.  Manage Joyce Thieme Trust 2022 income tax.  Kelly.
  4.  Manage Roger personal 2022 income tax.  Kelly
  5.  Manage Roger Living Trust 2022 and 2023 income tax.  Use calendar yea=
r basis.  For the stub year of 11/06/22 - 12/31/22, the 2022 income tax wil=
l be paid by the Roger Living Trust.  The Roger Living Trust has made a pay=
ment of 2022 estimated income tax of $73,000, which should result in a refu=
nd.  For 2023, the Roger Living Trust taxable income will all be reported o=
ut to the Dan and Kelly Trusts on K-1s.  Kelly.
  6.  Manage Dan Trust 2022 and 2023 income tax and estimated income tax.  =
Dan
  7.  Manage Kelly Trust 2022 and 2023 income tax and estimated income tax.=
  Kelly
  8.  Contribute $1,404,284 from the Edward Jones Roger Living Trust accoun=
t to the donor advised fund.  Contribute 25% ($351,071.00) on the 15th of e=
ach month in May/June/July/August 2023.  Accelerate the contributions if th=
ere is a significant market pull back.  Dan


TO DO - ON HOLD:

  1.  Treasures Held for Payment of Estate Tax:  Currently holding $15.08M =
in treasures (value at maturity) for payment of estate tax, against Dan's e=
stimate of the estate tax of $14.24M.  Holding $13.31M (at maturity) of tre=
asuries in the Roger Living Trust Fidelity account, and $1.77M (at maturity=
) of treasuries in the Roger Living Trust Edward Jones account.
  2.  Chase Checking and Savings Accounts for Roger Living Trust:  Leave ac=
counts open for now.  Hold $250,000+ in cash for payment of delinquent 2021=
 gift tax, penalties and interest (approx. $110,000), 2022 income tax (Roge=
r personal and Roger Living Trust; estimate we will receive a net refund), =
accounting and appraisal fees, and any unanticipated estate obligations.  D=
an
  3.  Fidelity Account for Roger Living Trust:  Leave account open for now.=
  Holds $13.31M in treasuries for payment of estate tax (as noted above), a=
nd $743,620 in cash (money market) for any unanticipated estate obligations=
.  Dan
  4.  Edward Jones Account for Roger Living Trust:  Leave account open for =
now.  Holds $1.8M in treasuries for payment of estate tax (as noted above),=
 and $7,300 in cash for any unanticipated estate obligations.  (Also previo=
usly held $1,404,284 in cash (money market), but that amount is in the proc=
ess of being contributing to the donor advised fund.)  Dan
  5.  11/06/23:  Statute of limitations for claims against the estate expir=
es.
  6.  11/15/23:  After we are comfortable we know what Dad's remaining obli=
gations will be, distribute the cash that will not be needed from the Chase=
 Roger Living Trust accounts, and the Fidelity and Edward Jones accounts, t=
o the Dan and Kelly trust accounts, as the residual beneficiaries.
  7.  11/15/23:  Consider closing the Roger Living Trust accounts at Fideli=
ty and Edward Jones.  Download copies of all needed account information bef=
ore doing so.
  8.  11/15/23:  Consider reducing the cash left in the Roger Living Trust =
accounts at Chase to $50,000, in checking only.  Retaining this cash in the=
 account will generate some interest income, reportable on a 1099 under the=
 Trust's EIN, but less than the $600 in income that would require us to fil=
e a 2024 income tax return for the Roger Living Trust.  Chase checking only=
 pays 0.01% interest.
  9.  01/01/24:  Distribute Evergreen stock from Roger Living Trust to Dan'=
s and Kelly's trusts, as residual beneficiaries, and then out of those trus=
ts to each of us individually.  Take the stock individually because the sto=
ck owned by the Roger Living Trust is a small amount (7.1%), and taking the=
 stock individually will avoid S-Corp complications.  Wait until 01/01/24, =
for simplicity in preparing the 2023 K-1s.  (Per discussion with Cody Parri=
sh on 05/11/23, if the Evergreen stock leaves the Roger Thieme Living Trust=
 within two years of the date of death there will be no need for that trust=
 to make a QSST election; and if the Evergreen stock is moved immediately f=
rom the Dan and Kelly Trusts to Dan and Kelly individually there will be no=
 need for the Dan and Kelly Trusts to make QSST elections.)  Dan.
  10. 01/01/24:  Distribute Roger Living Trust ownership of 23% of R&G into=
 Dan's and Kelly's trusts, as residual beneficiaries.  Wait until 01/01/24,=
 for simplicity in preparing 2023 K-1s.  Dan has prepared draft documents f=
or this.  Dan.
  11. R&G - Consider distributing to the partners the approximately $250,00=
0 cash still in the R&G account, after we have greater visibility into what=
 cash R&G may need in relation to the Wheeler and L property.
  12. R&G - The distribution to partners that R&G will make, in 2023, of 20=
22 income that R&G received before Roger's death, in respect of the portion=
 of that distribution that would have been allocable to the Joyce Thieme Tr=
ust prior to Roger's death, should be distributed to Dan and Kelly (in equa=
l shares) as the successors to the Joyce Thieme Trust.  Per Cody Parrish em=
ail, 05/10/23.  Dan
  13. Evergreen - The distribution to shareholders that Evergreen will make=
, in 2023, of 2022 income that Evergreen received before Roger's death, in =
respect of the portion of that distribution that would have been allocable =
to the Joyce Thieme Trust prior to Roger's death, should be distributed to =
Dan and Kelly (in equal shares) as the successors to the Joyce Thieme Trust=
.  Per Cody Parrish email, 05/10/23.  Dan
  14. Joyce Thieme Trust Columbia Bank Account - After 2022 income tax is f=
iled and paid, distribute remainder of cash (about $40,000) to Dan and Kell=
y individually (not in trust), and close account.  Kelly


TASKS ACCOMPLISHED:

  1.  Sell all equities held by Roger's Living Trust (done Nov. 7, 2022).  =
Dan
  2.  Purchase $1,769,000 in T-bills at Edward Jones, maturing July 31, 202=
3 (estate tax will be due August 6, 2023, 9 months after Dad's death) (done=
 Nov. 7, 2022).  Dan
  3.  Prepare preliminary list of assets and debts.  Dan (done 11/13/22).
  4.  Confirm 2022 real estate taxes have been paid - Second installment wa=
s delinquent April 10, 2022.  Kelly (done 11/16/22)
  5.  Pay 2023 real estate taxes.  First installment is delinquent December=
 10, 2022, second installment is delinquent April 10, 2023.  Kelly (done 11=
/16/22)
  6.  Transfer all cash from Interactive Brokers to Chase Savings Account. =
 Dan (done 11/16/22).
  7.  Update Sylvia on changes in finances with Dad's death.  Dan (done 11/=
17/22).
  8.  Decided not to give notice to creditors.  Dan and Kelly (decision mad=
e 11/18/22).
  9.  Dan pays $25,734 interest to Joyce E. Thieme Trust, for 2022.  Dan (d=
one 11/14/22).
  10. Mutual of Omaha Medicare Supplement Cancelled, Refund Receive.  Kelly=
 (done prior to 12/02/22)
  11. Distribute $100,000 from Roger Living Trust Chase Checking to Sylvia,=
 as pre-payment of $2M bequest.  Kelly (done 11/28/22).
  12. Notify Social Security Administration of Roger's death.  Done by Nept=
une, prior to 12/02/22.
  13. Prepare list of addresses of beneficiaries and forward to Jeremy.  Ke=
lly (done 12/02/22)
  14. Pay $39,224 interest from the Roger Living Trust Chase account to the=
 Joyce E. Thieme Trust, for 2021 and 2022 interest on $2,100,000 promissory=
 note.  Dan (done 12/3/22, via check payable to Joyce Trust mailed to Kelly=
).
  15. Pay $1,050,000 from Roger Living Trust Chase account to Dan, to pay o=
ff half of the $2.1M Roger promissory note.  Dan (transferred $1.1M to Dan =
on 12/5/22, via intra-account transfer; returned accidental $50,000 over pa=
yment to the Roger Living Trust on 12/8/22).
  16. Pay $1,050,000 from Roger Living Trust Chase account to Kelly, to pay=
 off half of the $2.1M promissory note.  Dan (done in pieces via wire trans=
fers, completed on 12/9/22)
  17. Pay 1.01% interest ($871.64) from Roger Living Trust Chase account to=
 Dan, to pay the interest on half of the $2.1M promissory note for the time=
 from Dad's death on Nov. 6, 2022 until the date of payment of the note on =
12/05/22.  Dan (done 12/5/22, via intra-account transfer).
  18. Pay 1.01% interest ($871.64) from Roger Living Trust Chase account to=
 Kelly, to pay the interest on half of the $2.1M promissory note for the ti=
me from Dad's death on Nov. 6, 2022 until the date of payment of the note o=
n 12/05/22.  Dan (done via wire transfer 12/5/22).
  19. Change Roger login for Fidelity.  Kelly (done before 12/2/22).
  20. Lock Roger logins for Columbia Bank and US Bank.  Kelly (done before =
12/2/22)
  21. Confirm insurance is in place for the house and the van.  Kelly (done=
 before 12/2/22)
  22. Prepare long-form documentation of changes of ownership of Evergreen.=
  Dan (done 12/2/22)
  23. Prepare long-form documentation of changes of ownership of R&G.  Dan =
(done 12/4/22).
  24. Update Evergreen officers.  Dan (done 12/3/22)
  25. Change RDO payments on RDO note to Roger Living Trust Chase Account. =
Dan (Done 12/2/22; confirmed that this took effect for the December 2022 pa=
yment; Dan has provided the Roger Estate TIN to RDO for that and future not=
e payments)
  26. Confirm that the Social Security Administration notified Humana Medic=
are Supplement (Drugs) of Roger's death.  Kelly (done by 12/7/22).
  27. Transfer all ongoing Roger contractual obligations related to the hou=
se to the Roger Living Trust.  Kelly (done by 12/7/22).
  28. Terminate all ongoing Roger contractual obligations (other than those=
 related to the house).  Kelly (done by 12/7/22).
  29. Terminate all Roger autopayments (other than those related to the hou=
se).  Kelly (done by 12/7/22).
  30. Distribute $300,000 from Joyce E. Thieme Trust checking account to Da=
n.  Kelly (done 12/8/22).
  31. Transfer the Evergreen AMEX to Dan.  Dan (done 12/9/22).
  32. Use the reward points on the Evergreen AMEX and close the Evergreen A=
MEX.  Dan (closed account on 12/30/22).
  33. Close Roger's Capital One and Southwest Airlines (Chase) credit cards=
.  Kelly (done by 12/10/22).  Kelly was able to change the Capital One addr=
ess to her address.  Chase insisted on leaving the Southwest Airlines addre=
ss as the address it had on file, which turned out to be the Othello PO Box=
.
  34. Notify Chase of Roger's death.  Kelly (done by 12/10/22).
  35. Close Spectrum account (Encinitas cable).  Sylvia (done 12/10/22)
  36. Kelly pays $61,637 interest to the Joyce E. Thieme Trust, for 2021 an=
d 2022.  Kelly (done by 12/14/22).
  37. Give notices to beneficiaries.  Jeremy (done 01/05/23).
  38. In Roger Thieme Living Trust Fidelity Account, invested $4.952M in iS=
hares Core S&P 500 ETF (IVV), at $396.16/share.  Dan (done 01/12/23)
  39. In Roger Thieme Living Trust Fidelity Account, purchased $13M in U.S.=
 Treasuries maturing July 13, 2023, 4.8% return, maturity value of about $1=
3.3M, to fund estate tax due August 6, 2023.  Supplements the $1.769M matur=
ity amount already held in U.S. Treasuries at Edward Jones.  Dan (done 01/1=
2/23)
  40. In Roger Thieme Living Trust Fidelity Account, moved unused cash to a=
 different money market fund currently yielding >4%, no risk to principal. =
 Dan (done 01/12/23)
  41. Sold van.  Payment ($60,000) received the week of January 18.  Dealer=
 picked up van on Thursday, Jan. 12.  Dan
  42. Terminated insurance on van.  Done January 2023.  Kelly.
  43. Obtained life insurance proceeds.  Completed February 2023.  Dan and =
Kelly
  44. Reconciled final premium payments on Roger NWM Life policy between Da=
n and Kelly.  Completed February 2023.  Dan
  45. Reconciled Dan's use of Evergreen AMEX points.  Completed February 20=
23.  Dan
  46. Monitored Evergreen AMEX credit card bills (account closed 12/30/22) =
for additional Roger charges.  Completed February 2023.  Dan.
  47. Reconciled GlenBrook final expenses.  Completed February 2023.  Kelly
  48. Provided copies of relevant account statements to Jeremy from Chase, =
US Bank and Columbia Bank.  Done February 2023.  Kelly.
  49. Distributed specific bequests, other than charitable fund.  Completed=
 April 6, 2023.  Kelly.

79.1.                Checks from Roger Living Trust Chase Checking were mai=
led by priority mail on 2/13/23, to all except Martin Peterson and charitab=
le fund.

79.2.                Included $1.9M balance to Sylvia.

79.3.                Final issues with beneficiary checks that Chase cancel=
led were resolved on 03/23/23

79.4.                Kelly wired Martin Peterson Jr.'s funds to him on 04/0=
6/23.

79.5.                Dan will make the transfer to the charitable fund.

  1.  Prepared short-form documentation of changes of ownership of R&G.  Co=
mpleted 02/18/23.  Draft was approved by estate lawyer, Jeremy Crickard, on=
 01/04/23.  Dan
  2.  Prepared short-form documentation of changes of ownership of Evergree=
n.  Completed 02/21/23.  Draft was approved by estate lawyer, Jeremy Cricka=
rd, on 01/04/23.  Dan
  3.  Prepared Evergreen balance sheet as of Dad's date of death.  Done 02/=
20/23.  Dan
  4.  Addressed Seattle Symphony Claim for $125,000, dated 01/30/23.  Done =
02/17/23.  Dan
  5.  Provided copies of relevant account statements to Jeremy from Fidelit=
y, Interactive Brokers and Edward Jones.  Done 02/27/23.  Dan.
  6.  Obtain EINs for Dan Trust and Kelly Trust.  Done 02/27/23.  Dan
  7.  Canceled R&G liability insurance on Othello and Coulee City locations=
.  Done 02/27/23.  Kelly.
  8.  Obtained appraisal of Moses Lake undeveloped real estate, dated as of=
 Dad's date of death.  Done by 3/7/23.  Dan
  9.  Joyce Thieme Trust Columbia Bank Account - Distributed all but $250,0=
00 of the cash to Dan and Kelly.  Done in early March 2023.  Kelly.
  10. Fidelity Account for Kelly Trust:  We decided there is no need to arr=
ange for split 1099 reporting for this account, because there has been no m=
aterial taxable activity in this account since Dad's death.  As such, there=
 is no need to arrange for split 1099 reporting on this account.  Decision =
made March 15, 2023.  Kelly
  11. Confirmed that we are fully paid up with First Meridian.  Done early =
March 2023.  Kelly
  12. Distributed the R&G cash from the Othello and Coulee City sales to th=
e partners.  Done early March 2023.  Kelly
  13. Confirmed with Jeremy that an appraisal of Evergreen, for the estate =
tax return, is not necessary.  Done early March 2023.  Dan
  14. Wired $8M cash from the Roger Trust Fidelity account to the Roger Tru=
st Chase Savings account.  Done 03/16/23.  Dan
  15. Distributed $3.3M in cash from the Roger Trust Chase Savings account =
to Dan's trust account, as residual beneficiary.  This was funded from the =
$8M wired from the Roger Trust Fidelity account to the Roger Trust Chase Sa=
vings account on 03/16/23.  Done 03/24/23.  Dan.
  16. Distributed $450,000 from Roger Trust Chase Checking to Dan's trust a=
ccount, as residual beneficiary.  This was funded from the $1,414,657.30 R&=
G distribution to the Roger Thieme estate, from the Othello and Coulee City=
 sales, that was deposited to the Roger Trust Chase Checking account on 03/=
10/23, retaining $490,000 (35%) of that distribution in the Roger Trust to =
cover income tax on those sales.  Done 03/24/23.  Dan
  17. Encinitas house sold.  Done 03/29/23.  Dan
  18. Distributed $1.5M from Roger Trust Chase Savings to Dan's trust accou=
nt, as residual beneficiary.  This was funded from the $2.99M of proceeds f=
rom the sale of the Encinitas house.  Done 03/29/23.  Dan
  19. Distributed RDO note from Roger Living Trust to Dan's and Kelly's tru=
sts, as residual beneficiaries, and then out of those trusts to Dan and Kel=
ly individually, in equal shares.  Dan sent signed assignment to RDO on 02/=
27/23, effective 03/31/23.  Confirmed on 03/31/23 that note payments had be=
en made to Dan's and Kelly's bank accounts.  Done 03/31/23.  Dan.
  20. Edward Jones Accounts for Roger Living Trust, Dan Trust:  Death certi=
ficate and new EIN's provided 02/27/23.  Dan confirmed on 04/09/23 that the=
 split 1099 reporting and stock basis step up is completed.  Dan
  21. Arranged for memorial service in Othello.  Done 04/11/23.  Dan and Ke=
lly.
  22. Personal items from San Diego house have been sent to Kelly.  Done be=
fore 04/12/23.  Kelly
  23. Fidelity Account for Kelly Trust:  Kelly has decided to close this ac=
count, due to administrative hurdles in working with Fidelity.  As a result=
 there is no needs for Kelly to have Fidelity update this account with her =
Trust's new EIN.  Decided before 04/12/23.  Kelly
  24. Postal mail to Roger is forwarded to Kelly's address from both of the=
 Encinitas addresses.  Done before 04/12/23.  Kelly.
  25. Insurance for Encinitas house has been cancelled.  Done before 04/12/=
23.  Kelly
  26. Pool maintenance contract for Encinitas house has been cancelled; no =
other contracts for that house are outstanding.  Done before 04/12/23.  Kel=
ly.
  27. Obituary prepared.  Done 04/12/23.  Dan
  28. Obituary published in the Tri City Herald 04/15/23 and in the Columbi=
a Basin Herald 04/18/23.  Dan.
  29. Open issues on Roger's Southwest Airlines (Chase) credit card are res=
olved.  Kelly closed the account by 12/10/22.  The 01/23/23 statement, rece=
ived by Dan on 2/18/23, showed a balance due of $1,826.72.  On 03/17/23, Ke=
lly issued payment from the Roger Trust Chase Checking to JP Morgan Chase f=
or $1,753.61.  All issues are closed out.  Done before 04/12/23.  Kelly
  30. Provided settlement statement for sale of Encinitas house to Jeremy's=
 office.  Done 04/18/23.  Dan
  31. Provided Roger's 2021 Gift Tax Return to Jeremy's office.  Done 04/18=
/23.  Dan
  32. Edward Jones Accounts for Kelly Trust:  Confirmed that the split 1099=
 reporting was done correctly.  Done before 04/19/23.  Kelly
  33. Distributed $3.3M in cash from the Roger Trust Chase Savings account =
to Kelly's trust account, as residual beneficiary.  Funded from the $8M wir=
ed from the Roger Trust Fidelity account to the Roger Trust Chase Savings a=
ccount on 03/16/23.  Done on 04/28/23.  Kelly
  34. Distributed $1.5M in cash from the Roger Trust Chase Savings account =
to Kelly's trust account, as residual beneficiary.  Funded by the $2.99M of=
 proceeds from the sale of the Encinitas house.  Done on 04/28/23.  Kelly
  35. Distributed $450,000 from the Roger Trust Chase Checking account to K=
elly's trust account, as residual beneficiary.  Done 04/28/23.  Kelly.  The=
 distributions to the Dan and Kelly Trusts retained $490,000 (35%) of the R=
&G distribution to the Roger Trust in the Roger Trust, to cover income tax =
on the Othello and Coulee City sales.  But we later determined that the inc=
ome tax liability for the Roger Trust's portion of R&G's 2023 income, inclu=
ding for the Othello and Coulee City sales, will instead fall on the Dan an=
d Kelly Trusts, due to the distribution of that income to those Trusts.
  36. Transferred 12,500 shares of S&P 500 (IVV) (value approx. $5M) from R=
oger Trust Fidelity account to Roger Trust Edward Jones account.  Done 04/2=
5/23.  Dan
  37. Provided last three years of Roger income tax returns to Jeremy's off=
ice.  Done before 05/04/23.  Kelly
  38. For appraisal of R&G, provided data set, including Othello and Coulee=
 City puts and sales, to Jeremy.  Done 05/04/23.  Dan
  39. Transferred S&P 500 (IVV) from Roger Trust Edward Jones account to Da=
n's and Kelly's Edward Jones trust accounts, 6,250 shares each (value of ab=
out $2.5M each), as residual beneficiaries.  Done 05/04/23.  Dan
  40. Wired $1,405,000 from the Roger Trust accounts at Chase to the Roger =
Trust account at Edward Jones, to be used to fund the contribution to the E=
dward Jones Charitable Fund called for by the Trust.  Done 05/08/23.  Dan
  41. Roger Thieme Living Trust Edward Jones:  Sold the small amount of AAP=
L that was in this account ($3K), for simplicity.  Done 05/09/23.  Dan
  42. Celebration of Life celebrated at Pilgrim Lutheran Church, Othello, o=
n 05/06/23.
  43. Provided $200 cash honorarium to Pastor Short for the Roger Celebrati=
on of Life.  Done 05/06/23.  Dan
  44. Reimbursed Pilgrim Lutheran Church $1,000 for Celebration of Life Cos=
ts.  Done 05/06/23.  Kelly
  45. Reimbursed the Roger Thieme US Bank and Columbia Bank accounts, from =
the Roger Living Trust account, for payments that the US Bank and Columbia =
Bank accounts made after Roger's death that satisfied obligations of Roger'=
s estate.  Done prior to 05/10/23.  Kelly
  46. Completed reconciliation of Roger items that Sylvia paid for, post-de=
ath.  Done before 05/10/23.  Kelly
  47. Determined that the income tax on the Roger Living Trust 2022 and 202=
3 taxable income will be paid by the Roger Living Trust only to the extent =
the income is retained in the Roger Living Trust.  To the extent the income=
 is distributed to the Dan and Kelly Trusts, as residual beneficiaries, the=
 taxable income will be reported to the Dan and Kelly Trusts on K-1s.  Per =
Jeremy, 05/10/23.  Dan and Kelly
  48. Distributed $300,000 of Roger Living Trust cash from Chase Savings to=
 Dan Trusts, as residual beneficiary.  Done 05/10/23.  Dan
  49. Distributed $300,000 of Roger Living Trust cash from Chase Savings to=
 Kelly Trust, as residual beneficiary.  Done 05/18/23.  Kelly
  50. Determined that the Roger Living Trust ownership of Evergreen stock, =
and the Roger Living Trust's change from a grantor to a non-grantor trust, =
do not require an additional S-Corp. election in relation to the Evergreen =
stock. Per telephone conversation with Cody on 05/11/23, no additional elec=
tion will be required as long as the Roger Living Trust distributes the Eve=
rgreen stock within two years of Roger's date of death.  Dan
  51. Notified Chase of Roger's death.  Done by Kelly on 05/11/23.  Kelly
  52. Confirmed online that the mailing address on the Roger Living Trust c=
hecking and savings accounts at Chase has been updated to Kelly's mailing a=
ddress.  Done 05/11/23.  Dan
  53. Prepared final reconciliation of Joyce Thieme Trust bank account, for=
 income tax return purposes.  Done prior to 05/17/23.  Kelly.
  54. Confirmed validity of charges on final Capital One credit card bills =
(account closed by 12/10/22).  Done 05/17/23.  Kelly.
  55. Responded to Allyson Ludwig 05/17/23 email requesting additional info=
rmation.  Done 05/22/23.  Dan
  56. Decided not to contribute to the Rancho Coastal capital campaign.  Da=
d had not contributed more than $20,000 in any year.  Decision made 05/25/2=
3.  Dan and Kelly
  57. Reimbursed Sylvia for Roger items that Sylvia paid for, post-death.  =
This included Sylvia having paid Trudy Doolittle for her work on final proj=
ects for Roger.  Done by 05/24/23.  Kelly
  58. Provided near-final itemization of expenses of estate administration =
to Jeremy.  Done 05/25/23.  Dan and Kelly.
  59. Reviewed emails sent to rthieme@eiijd.com, to locate creditor claims =
or other relevant communications.  Done before 05/31/23.  Kelly.
  60. Uploaded Edward Jones 2022 Split 1099s (Roger individually, and Roger=
 Trust), and 2022 SSA 1099, to Cody on 05/29/23.  Kelly
  61. Interactive Brokers Account for Roger Living Trust:  Received amended=
 2022 1099 on 05/23/23.  This amended 1099 updated the stock basis (to the =
valuation on the Friday before death), but did not split the 1099 reporting=
 or update the EIN.  On 05/31/23, IB declined to provide split 1099 reporti=
ng for 2022.  With a split 1099 for 2022 not being available, Dan made the =
decision to leave the 2022 activity reported under Roger's SSN.  Dan provid=
ed the amended 2022 1099, reported to the IRS under Roger's SSN, to Kelly o=
n 05/31/23, for Kelly to provide to Cody.  There was no taxable activity in=
 the IB account in 2023, so there is no need to update the EIN for 2023.  D=
an transferred the small cash balance in the IB account ($1,191.40) to the =
Roger Living Trust Chase Savings Account on 06/01/23.  On 06/01/23, IB clos=
ed the Roger Thieme Living Trust account at IB.  Dan.
  62. Roger Thieme US Bank and Columbia Bank Accounts - Closed these accoun=
ts.  Done before 06/07/23.  Kelly
  63. Kelly uploaded the amended 2022 Interactive Brokers 1099 (basis updat=
ed, but unsplit) to Cody.  Done by 06/05/23.  Kelly
  64. Synched up with Pet Rescue in a call on 06/07/23.  Requested they pro=
vide an evaluation and ask for the balance of 2023 in the next month.  Dan =
and Kelly
  65. Re Bequest to Donor Advised Fund:  Per Jeremy, in call with Dan on 05=
/16/23, it is not necessary to complete these donations before the estate t=
ax return is filed, but they should be completed within one year of death t=
o avoid having to pay interest on the contributions.  Also per that call, t=
he only documentation required is a normal charitable giving receipt for ea=
ch donation.  Jeremy also recommends getting a release from the donor advis=
ed fund, but not doing so is a risk we can choose to take.  Dan
  66. Changed donor advised fund investment elections to 25% preservation o=
f capital, 75% all equity.  Done 06/05/23 per 06/07/23 email from Dean Moor=
e at Edward Jones.  Dan
  67. Roger Thieme US Bank and Columbia Bank Accounts -Distributed the cash=
 from these accounts to Dan and Kelly in equal shares, as the owners of the=
 accounts.  Done 06/12/23.  Kelly
  68. Sent updated appraisal of R&G raw land to Jeremy, with edits Jeremy r=
equested.  Done 06/14/23.  Dan
  69. Chase Bank Accounts for Roger Living Trust, Tax Reporting:  Opened ne=
w checking and savings accounts, under the Trust's EIN, on 06/16/23.  Chase=
 informed us on 06/22/23 that they will not issue split 1099s for 2022, and=
 will not consolidate the 2023 activity under the Trust's EIN.  Dan
  70. Re appraisal of Roger's R&G interests:  Dan provided the necessary da=
ta to Jeremy on 05/04/23.  Dan approved the appraiser, and provided additio=
nal information to Jeremy, on 06/05/23.  Dan sent a revised appraisal of th=
e R&G raw land to Jeremy, with edits Jeremy requested, on 06/14/23.
  71. Fidelity Account for Roger Living Trust:  On 07/05/23, obtained updat=
ed 1099 for 2022 reflecting the stock basis step up.  On 06/22/23, transiti=
on services messaged Dan that Fidelity would not split the 1099 for 2022.  =
Dan
  72. Provided updated 2022 Fidelity 1099 to Cody before 07/11/23.  Kelly
  73. Filed amended 2021 Roger gift tax return, to account for the prior, 2=
006 and 2010 taxable gifts.  Done per direction from Jeremy on 05/10/23.  F=
iled before 07/11/23.  Kelly

--------------------------
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d-wrap:break-word">
<div class=3D"WordSection1">
<p class=3D"MsoNormal">Hi, Kelly.&nbsp; A further updated to do list is att=
ached, and also pasted below.&nbsp; Dan<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b><span style=3D"font-size:14.0pt">Roger Thieme Est=
ate Administration</span></b><b><span style=3D"font-size:14.0pt;font-family=
:&quot;Times New Roman&quot;,serif"><o:p></o:p></span></b></p>
<p class=3D"MsoNormal"><b><span style=3D"font-size:14.0pt">To Do List<o:p><=
/o:p></span></b></p>
<p class=3D"MsoNormal">(Dan Thieme <s><span style=3D"color:red">06/28/23</s=
pan></s><span style=3D"color:red"> 07/14/23</span>)<span style=3D"font-size=
:12.0pt"><o:p></o:p></span></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b>TO DO -- IN PROCESS:<o:p></o:p></b></p>
<ol style=3D"margin-top:0in" start=3D"1" type=3D"1">
<li class=3D"MsoListParagraphCxSpFirst" style=3D"margin-left:-.25in;mso-add=
-space:auto;mso-list:l0 level1 lfo1">
Manage delivery of ashes to Othello.&nbsp; Kelly (Kelly has the ashes, as o=
f 12/07/22; Craig will take them to the Othello mortuary).<o:p></o:p></li><=
li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add=
-space:auto;mso-list:l0 level1 lfo1">
Review the email folders that Dan created under the eiijd.com domain.&nbsp;=
 Then shut down the eiijd.com domain and the
<a href=3D"mailto:rthieme@eiijd.com">rthieme@eiijd.com</a> email address.&n=
bsp; Kelly and Craig.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddl=
e" style=3D"color:red;margin-left:-.25in;mso-add-space:auto;mso-list:l0 lev=
el1 lfo1">
<span style=3D"color:windowtext">August 7, 2023 &#8211; Deadline to file Ro=
ger estate tax return.&nbsp; A six month extension is available, by filing =
Form 4768, but we must pay the tax by August 7.&nbsp;
</span>Jeremy&#8217;s office should be ready to give us an updated draft of=
 the estate tax return once we have provided the following:<o:p></o:p></li>=
</ol>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"color:red"><span style=3D"mso-list:Igno=
re">3.1.<span style=3D"font:7.0pt &quot;Times New Roman&quot;">&nbsp;
</span></span></span><![endif]><span style=3D"color:red">The amended 2021 R=
oger gift tax return.<o:p></o:p></span></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">3.2.<span style=3D"fon=
t:7.0pt &quot;Times New Roman&quot;">&nbsp;
</span></span><![endif]>The completed Roger SSN 2022 income tax return.&nbs=
p; (See below for status)<o:p></o:p></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<a name=3D"_Hlk138763750"><![if !supportLists]><span style=3D"color:red"><s=
pan style=3D"mso-list:Ignore">3.3.<span style=3D"font:7.0pt &quot;Times New=
 Roman&quot;">&nbsp;
</span></span></span><![endif]>The at-death appraisal of Roger&#8217;s inte=
rest in R&amp;G.&nbsp; Jeremy&#8217;s office provided a draft of the apprai=
sal on 06/27/23.&nbsp; Dan replied on 06/27/23 with no comments on the appr=
aisal.&nbsp;
<span style=3D"color:red">Dan emailed Jeremy on 07/12/23 asking that he mak=
e completing this a priority.<o:p></o:p></span></a></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<span style=3D"mso-bookmark:_Hlk138763750"><![if !supportLists]><span style=
=3D"color:red"><span style=3D"mso-list:Ignore">3.4.<span style=3D"font:7.0p=
t &quot;Times New Roman&quot;">&nbsp;
</span></span></span><![endif]><span style=3D"color:red">Updated expense an=
d reimbursement information, post 05/24/23<o:p></o:p></span></span></p>
<span style=3D"mso-bookmark:_Hlk138763750"></span>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">3.5.<span style=3D"fon=
t:7.0pt &quot;Times New Roman&quot;">&nbsp;
</span></span><![endif]>Prior history on this:&nbsp; Allyson provided a dra=
ft estate tax return for our review on 06/21/23.&nbsp; Dan provided comment=
s on the return on 06/26/23,
<span style=3D"color:red">and additional comments on 07/10/23</span>.<o:p><=
/o:p></p>
<ol style=3D"margin-top:0in" start=3D"4" type=3D"1">
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"color:red;margin-left:-.2=
5in;mso-add-space:auto;mso-list:l0 level1 lfo1">
<span style=3D"color:windowtext">Roger SSN 2022 Income Tax Return:&nbsp; </=
span>Drafts of the R&amp;G and Evergreen tax returns should be done.&nbsp; =
We should ask Cody for copies to review (subject to adjustment for the at-d=
eath discounts in Roger&#8217;s interested in R&amp;G and
 Evergreen, which we owe to Cody).&nbsp; Cody should have all other informa=
tion she needs for the Roger income tax return.&nbsp; We should ask for a d=
raft ASAP.<o:p></o:p></li></ol>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"color:red"><span style=3D"mso-list:Igno=
re">4.1.<span style=3D"font:7.0pt &quot;Times New Roman&quot;">&nbsp;
</span></span></span><![endif]><span style=3D"color:red">Prior history on t=
his:&nbsp; </span>
Kelly reported on 06/15/23:&nbsp; &#8220;[Cody] says the Evergreen tax retu=
rn is finished.&nbsp; The R&amp;G one needs to be reviewed and then it will=
 be finished too.&nbsp; For dad&#8217;s 2022 return and trust return they a=
re waiting for the Fidelity and Chase bank year end statements
 split between the two.&nbsp; Cody was surprised that Jeremy wanted these t=
wo returns.&#8221;&nbsp; Kelly updated Cody on 06/27/23 that Fidelity and C=
hase will not split their 2022 1099s, and that the basis-updated Fidelity 1=
099 is still in process.&nbsp; Kelly also asked Cody
 whether she has the Chase account information she needs to be able to spli=
t the 2022 Chase 1099.&nbsp;
<span style=3D"color:red">Cody emailed on 06/29/23 that she does have the C=
hase information she needs.&nbsp; Kelly provided Cody the updated 2022 Fide=
lity 1099 prior to 07/11/23.&nbsp;
</span>Based on a prior discussion with Cody, Cody also needs the discounte=
d appraisal of Roger&#8217;s interest in R&amp;G, so that she can report Ro=
ger&#8217;s adjusted basis in the R&amp;G return.&nbsp; We should let Cody =
know that we have a draft appraisal with a 28% discount,
 but it is not yet final.&nbsp; <span style=3D"color:red">We should also le=
t Cody know that we will be using a 15% discount on Roger&#8217;s interest =
in Evergreen.<o:p></o:p></span></p>
<ol style=3D"margin-top:0in" start=3D"5" type=3D"1">
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-ad=
d-space:auto;mso-list:l0 level1 lfo1">
October 2, 2023:&nbsp; Extended deadline (5.5 month extension) to file Roge=
r Thieme Living Trust 2022 income tax return, under EIN, Form 1041.<o:p></o=
:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25i=
n;mso-add-space:auto;mso-list:l0 level1 lfo1">
October 16, 2023:&nbsp; Extended deadline to file Roger Thieme individual 2=
022 income tax return, under SSN, Form 1040.<o:p></o:p></li><li class=3D"Ms=
oListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;ms=
o-list:l0 level1 lfo1">
Pet Rescue:&nbsp; Need to get better financial statements, to be prepared b=
y Cody per discussion with Cody on 05/11/23.&nbsp; Dan and Kelly<o:p></o:p>=
</li><li class=3D"MsoListParagraphCxSpLast" style=3D"margin-left:-.25in;mso=
-add-space:auto;mso-list:l0 level1 lfo1">
Stop State Farm from continuing to charge the Roger Thieme Living Trust Cha=
se checking account, and pursue a refund of the overcharges.&nbsp; They hit=
 the account for another $285.28 on June 14, 2023.&nbsp; The agent emailed =
Kelly on 06/16/23 that this should be done
 soon.&nbsp; Kelly received a letter on 06/27/23 confirming cancellation of=
 the insurance retroactively to March.&nbsp; The refund payment is still to=
 come.&nbsp; Kelly<o:p></o:p></li></ol>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal" style=3D"page-break-after:avoid"><b>TO DO &#8211; ON=
GOING:<o:p></o:p></b></p>
<ol style=3D"margin-top:0in" start=3D"9" type=3D"1">
<li class=3D"MsoListParagraphCxSpFirst" style=3D"margin-left:-.25in;mso-add=
-space:auto;page-break-after:avoid;mso-list:l0 level1 lfo1">
Keep list of assets and debts updated.&nbsp; Dan<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;page-break-after:avoid;mso-list:l0 level1 lfo1">
Maintain transactions registers for Roger Living Trust Chase accounts (chec=
king and savings).&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListParagraph=
CxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 leve=
l1 lfo1">
Manage Joyce Thieme Trust 2022 income tax.&nbsp; Kelly.<o:p></o:p></li><li =
class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-sp=
ace:auto;mso-list:l0 level1 lfo1">
Manage Roger personal 2022 income tax.&nbsp; Kelly<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Manage Roger Living Trust 2022 and 2023 income tax.&nbsp; Use calendar year=
 basis.&nbsp; For the stub year of 11/06/22 &#8211; 12/31/22, the 2022 inco=
me tax will be paid by the Roger Living Trust.&nbsp; The Roger Living Trust=
 has made a payment of 2022 estimated income tax of $73,000,
 which should result in a refund.&nbsp; For 2023, the Roger Living Trust ta=
xable income will all be reported out to the Dan and Kelly Trusts on K-1s.&=
nbsp; Kelly.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Manage Dan Trust 2022 and 2023 income tax and estimated income tax.&nbsp; D=
an<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-=
left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Manage Kelly Trust 2022 and 2023 income tax and estimated income tax.&nbsp;=
 Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpLast" style=3D"margi=
n-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
<a name=3D"_Hlk134204717">Contribute $1,404,284 from the Edward Jones Roger=
 Living Trust account to the donor advised fund.&nbsp; Contribute 25% ($351=
,071.00) on the 15th of each month in May/June/July/August 2023.&nbsp; Acce=
lerate the contributions if there is a significant
 market pull back.&nbsp; Dan<o:p></o:p></a></li></ol>
<span style=3D"mso-bookmark:_Hlk134204717"></span>
<p class=3D"MsoNormal" style=3D"page-break-after:avoid"><b><o:p>&nbsp;</o:p=
></b></p>
<p class=3D"MsoNormal" style=3D"page-break-after:avoid"><b><o:p>&nbsp;</o:p=
></b></p>
<p class=3D"MsoNormal" style=3D"page-break-after:avoid"><b>TO DO &#8211; ON=
 HOLD:<o:p></o:p></b></p>
<ol style=3D"margin-top:0in" start=3D"17" type=3D"1">
<li class=3D"MsoListParagraphCxSpFirst" style=3D"margin-left:-.25in;mso-add=
-space:auto;mso-list:l0 level1 lfo1">
Treasures Held for Payment of Estate Tax:&nbsp; Currently holding $15.08M i=
n treasures (value at maturity) for payment of estate tax, against Dan&#821=
7;s estimate of the estate tax of $14.24M.&nbsp; Holding $13.31M (at maturi=
ty) of treasuries in the Roger Living Trust Fidelity
 account, and $1.77M (at maturity) of treasuries in the Roger Living Trust =
Edward Jones account.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddl=
e" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Chase Checking and Savings Accounts for Roger Living Trust:&nbsp; Leave acc=
ounts open for now.&nbsp; Hold $250,000+ in cash for payment of delinquent =
2021 gift tax, penalties and interest (approx. $110,000), 2022 income tax (=
Roger personal and Roger Living Trust; estimate
 we will receive a net refund), accounting and appraisal fees, and any unan=
ticipated estate obligations.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoList=
ParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-lis=
t:l0 level1 lfo1">
Fidelity Account for Roger Living Trust:&nbsp; Leave account open for now.&=
nbsp; Holds $13.31M in treasuries for payment of estate tax (as noted above=
), and $743,620 in cash (money market) for any unanticipated estate obligat=
ions.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" sty=
le=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Edward Jones Account for Roger Living Trust:&nbsp; Leave account open for n=
ow. &nbsp;Holds $1.8M in treasuries for payment of estate tax (as noted abo=
ve), and $7,300 in cash for any unanticipated estate obligations.&nbsp; (Al=
so previously held $1,404,284 in cash (money market),
 but that amount is in the process of being contributing to the donor advis=
ed fund.)&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle"=
 style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
11/06/23:&nbsp; Statute of limitations for claims against the estate expire=
s.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-=
left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
11/15/23:&nbsp; After we are comfortable we know what Dad&#8217;s remaining=
 obligations will be, distribute the cash that will not be needed from the =
Chase Roger Living Trust accounts, and the Fidelity and Edward Jones accoun=
ts, to the Dan and Kelly trust accounts, as
 the residual beneficiaries.<o:p></o:p></li><li class=3D"MsoListParagraphCx=
SpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1=
 lfo1">
11/15/23:&nbsp; Consider closing the Roger Living Trust accounts at Fidelit=
y and Edward Jones.&nbsp; Download copies of all needed account information=
 before doing so.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" s=
tyle=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
11/15/23:&nbsp; Consider reducing the cash left in the Roger Living Trust a=
ccounts at Chase to $50,000, in checking only.&nbsp; Retaining this cash in=
 the account will generate some interest income, reportable on a 1099 under=
 the Trust&#8217;s EIN, but less than the $600 in
 income that would require us to file a 2024 income tax return for the Roge=
r Living Trust.&nbsp; Chase checking only pays 0.01% interest.<o:p></o:p></=
li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso=
-add-space:auto;mso-list:l0 level1 lfo1">
01/01/24:&nbsp; Distribute Evergreen stock from Roger Living Trust to Dan&#=
8217;s and Kelly&#8217;s trusts, as residual beneficiaries, and then out of=
 those trusts to each of us individually.&nbsp; Take the stock individually=
 because the stock owned by the Roger Living Trust is
 a small amount (7.1%), and taking the stock individually will avoid S-Corp=
 complications.&nbsp; Wait until 01/01/24, for simplicity in preparing the =
2023 K-1s.&nbsp; (Per discussion with Cody Parrish on 05/11/23, if the Ever=
green stock leaves the Roger Thieme Living
 Trust within two years of the date of death there will be no need for that=
 trust to make a QSST election; and if the Evergreen stock is moved immedia=
tely from the Dan and Kelly Trusts to Dan and Kelly individually there will=
 be no need for the Dan and Kelly
 Trusts to make QSST elections.)&nbsp; Dan.<o:p></o:p></li><li class=3D"Mso=
ListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso=
-list:l0 level1 lfo1">
01/01/24:&nbsp; Distribute Roger Living Trust ownership of 23% of R&amp;G i=
nto Dan&#8217;s and Kelly&#8217;s trusts, as residual beneficiaries.&nbsp; =
Wait until 01/01/24, for simplicity in preparing 2023 K-1s.&nbsp; Dan has p=
repared draft documents for this.&nbsp; Dan.<o:p></o:p></li><li class=3D"Ms=
oListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;ms=
o-list:l0 level1 lfo1">
R&amp;G &#8211; Consider distributing to the partners the approximately $25=
0,000 cash still in the R&amp;G account, after we have greater visibility i=
nto what cash R&amp;G may need in relation to the Wheeler and L property.<o=
:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left=
:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
R&amp;G &#8211; The distribution to partners that R&amp;G will make, in 202=
3, of 2022 income that R&amp;G received before Roger&#8217;s death, in resp=
ect of the portion of that distribution that would have been allocable to t=
he Joyce Thieme Trust prior to Roger&#8217;s death, should be
 distributed to Dan and Kelly (in equal shares) as the successors to the Jo=
yce Thieme Trust.&nbsp; Per Cody Parrish email, 05/10/23.&nbsp; Dan<o:p></o=
:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25i=
n;mso-add-space:auto;mso-list:l0 level1 lfo1">
Evergreen &#8211; The distribution to shareholders that Evergreen will make=
, in 2023, of 2022 income that Evergreen received before Roger&#8217;s deat=
h, in respect of the portion of that distribution that would have been allo=
cable to the Joyce Thieme Trust prior to Roger&#8217;s
 death, should be distributed to Dan and Kelly (in equal shares) as the suc=
cessors to the Joyce Thieme Trust.&nbsp; Per Cody Parrish email, 05/10/23.&=
nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpLast" style=3D"ma=
rgin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Joyce Thieme Trust Columbia Bank Account &#8211; After 2022 income tax is f=
iled and paid, distribute remainder of cash (about $40,000) to Dan and Kell=
y individually (not in trust), and close account.&nbsp; Kelly<o:p></o:p></l=
i></ol>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal" style=3D"page-break-after:avoid"><b>TASKS ACCOMPLISH=
ED:<o:p></o:p></b></p>
<ol style=3D"margin-top:0in" start=3D"31" type=3D"1">
<li class=3D"MsoListParagraphCxSpFirst" style=3D"margin-left:-.25in;mso-add=
-space:auto;page-break-after:avoid;mso-list:l0 level1 lfo1">
Sell all equities held by Roger&#8217;s Living Trust (done Nov. 7, 2022).&n=
bsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"m=
argin-left:-.25in;mso-add-space:auto;page-break-after:avoid;mso-list:l0 lev=
el1 lfo1">
Purchase $1,769,000 in T-bills at Edward Jones, maturing July 31, 2023 (est=
ate tax will be due August 6, 2023, 9 months after Dad&#8217;s death) (done=
 Nov. 7, 2022).&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpM=
iddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lf=
o1">
Prepare preliminary list of assets and debts.&nbsp; Dan (done 11/13/22).<o:=
p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:=
-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Confirm 2022 real estate taxes have been paid &#8211; Second installment wa=
s delinquent April 10, 2022.&nbsp; Kelly (done 11/16/22)<o:p></o:p></li><li=
 class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-s=
pace:auto;mso-list:l0 level1 lfo1">
Pay 2023 real estate taxes.&nbsp; First installment is delinquent December =
10, 2022, second installment is delinquent April 10, 2023.&nbsp; Kelly (don=
e 11/16/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Transfer all cash from Interactive Brokers to Chase Savings Account.&nbsp; =
Dan (done 11/16/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle=
" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Update Sylvia on changes in finances with Dad&#8217;s death.&nbsp; Dan (don=
e 11/17/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Decided <i>not</i> to give notice to creditors.&nbsp; Dan and Kelly (decisi=
on made 11/18/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" =
style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Dan pays $25,734 interest to Joyce E. Thieme Trust, for 2022.&nbsp; Dan (do=
ne 11/14/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Mutual of Omaha Medicare Supplement Cancelled, Refund Receive.&nbsp; Kelly =
(done prior to 12/02/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMi=
ddle" style=3D"margin-left:-.25in;mso-add-space:auto;page-break-after:avoid=
;mso-list:l0 level1 lfo1">
Distribute $100,000 from Roger Living Trust Chase Checking to Sylvia, as pr=
e-payment of $2M bequest.&nbsp; Kelly (done 11/28/22).<o:p></o:p></li><li c=
lass=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-spa=
ce:auto;mso-list:l0 level1 lfo1">
Notify Social Security Administration of Roger&#8217;s death.&nbsp; Done by=
 Neptune, prior to 12/02/22.<o:p></o:p></li><li class=3D"MsoListParagraphCx=
SpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1=
 lfo1">
Prepare list of addresses of beneficiaries and forward to Jeremy.&nbsp; Kel=
ly (done 12/02/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" =
style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Pay $39,224 interest from the Roger Living Trust Chase account to the Joyce=
 E. Thieme Trust, for 2021 and 2022 interest on $2,100,000 promissory note.=
&nbsp; Dan (done 12/3/22, via check payable to Joyce Trust mailed to Kelly)=
.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-l=
eft:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Pay $1,050,000 from Roger Living Trust Chase account to Dan, to pay off hal=
f of the $2.1M Roger promissory note.&nbsp; Dan (transferred $1.1M to Dan o=
n 12/5/22, via intra-account transfer; returned accidental $50,000 over pay=
ment to the Roger Living Trust on 12/8/22).<o:p></o:p></li><li class=3D"Mso=
ListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso=
-list:l0 level1 lfo1">
Pay $1,050,000 from Roger Living Trust Chase account to Kelly, to pay off h=
alf of the $2.1M promissory note.&nbsp; Dan (done in pieces via wire transf=
ers, completed on 12/9/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSp=
Middle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 l=
fo1">
Pay 1.01% interest ($871.64) from Roger Living Trust Chase account to Dan, =
to pay the interest on half of the $2.1M promissory note for the time from =
Dad&#8217;s death on Nov. 6, 2022 until the date of payment of the note on =
12/05/22.&nbsp; Dan (done 12/5/22, via intra-account
 transfer).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Pay 1.01% interest ($871.64) from Roger Living Trust Chase account to Kelly=
, to pay the interest on half of the $2.1M promissory note for the time fro=
m Dad&#8217;s death on Nov. 6, 2022 until the date of payment of the note o=
n 12/05/22.&nbsp; Dan (done via wire transfer
 12/5/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D=
"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Change Roger login for Fidelity.&nbsp; Kelly (done before 12/2/22).<o:p></o=
:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25i=
n;mso-add-space:auto;mso-list:l0 level1 lfo1">
Lock Roger logins for Columbia Bank and US Bank.&nbsp; Kelly (done before 1=
2/2/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"ma=
rgin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Confirm insurance is in place for the house and the van.&nbsp; Kelly (done =
before 12/2/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" sty=
le=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Prepare long-form documentation of changes of ownership of Evergreen.&nbsp;=
 Dan (done 12/2/22)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle"=
 style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Prepare long-form documentation of changes of ownership of R&amp;G.&nbsp; D=
an (done 12/4/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" =
style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Update Evergreen officers.&nbsp; Dan (done 12/3/22)<o:p></o:p></li><li clas=
s=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:=
auto;mso-list:l0 level1 lfo1">
Change RDO payments on RDO note to Roger Living Trust Chase Account. Dan (D=
one 12/2/22; confirmed that this took effect for the December 2022 payment;=
 Dan has provided the Roger Estate TIN to RDO for that and future note paym=
ents)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"marg=
in-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Confirm that the Social Security Administration notified Humana Medicare Su=
pplement (Drugs) of Roger&#8217;s death.&nbsp; Kelly (done by 12/7/22).<o:p=
></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-=
.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Transfer all ongoing Roger contractual obligations related to the house to =
the Roger Living Trust.&nbsp; Kelly (done by 12/7/22).<o:p></o:p></li><li c=
lass=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-spa=
ce:auto;mso-list:l0 level1 lfo1">
Terminate all ongoing Roger contractual obligations (other than those relat=
ed to the house).&nbsp; Kelly (done by 12/7/22).<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Terminate all Roger autopayments (other than those related to the house).&n=
bsp; Kelly (done by 12/7/22).<o:p></o:p></li><li class=3D"MsoListParagraphC=
xSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level=
1 lfo1">
Distribute $300,000 from Joyce E. Thieme Trust checking account to Dan.&nbs=
p; Kelly (done 12/8/22).<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMi=
ddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo=
1">
Transfer the Evergreen AMEX to Dan.&nbsp; Dan (done 12/9/22).<o:p></o:p></l=
i><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-=
add-space:auto;mso-list:l0 level1 lfo1">
Use the reward points on the Evergreen AMEX and close the Evergreen AMEX.&n=
bsp; Dan (closed account on 12/30/22).<o:p></o:p></li><li class=3D"MsoListP=
aragraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list=
:l0 level1 lfo1">
<a name=3D"_Hlk124190223">Close Roger&#8217;s Capital One and Southwest Air=
lines (Chase) credit cards.&nbsp; Kelly (done by 12/10/22).&nbsp; Kelly was=
 able to change the Capital One address to her address.&nbsp; Chase insiste=
d on leaving the Southwest Airlines address as the address
 it had on file, which turned out to be the Othello PO Box.<o:p></o:p></a><=
/li><span style=3D"mso-bookmark:_Hlk124190223"></span>
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-ad=
d-space:auto;mso-list:l0 level1 lfo1">
Notify Chase of Roger&#8217;s death.&nbsp; Kelly (done by 12/10/22).<o:p></=
o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25=
in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Close Spectrum account (Encinitas cable).&nbsp; Sylvia (done 12/10/22)<o:p>=
</o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.=
25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Kelly pays $61,637 interest to the Joyce E. Thieme Trust, for 2021 and 2022=
.&nbsp; Kelly (done by 12/14/22).<o:p></o:p></li><li class=3D"MsoListParagr=
aphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 l=
evel1 lfo1">
Give notices to beneficiaries.&nbsp; Jeremy (done 01/05/23).<o:p></o:p></li=
><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-a=
dd-space:auto;mso-list:l0 level1 lfo1">
In Roger Thieme Living Trust Fidelity Account, invested $4.952M in iShares =
Core S&amp;P 500 ETF (IVV), at $396.16/share.&nbsp; Dan (done 01/12/23)<o:p=
></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-=
.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
In Roger Thieme Living Trust Fidelity Account, purchased $13M in U.S. Treas=
uries maturing July 13, 2023, 4.8% return, maturity value of about $13.3M, =
to fund estate tax due August 6, 2023.&nbsp; Supplements the $1.769M maturi=
ty amount already held in U.S. Treasuries
 at Edward Jones.&nbsp; Dan (done 01/12/23)<o:p></o:p></li><li class=3D"Mso=
ListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso=
-list:l0 level1 lfo1">
In Roger Thieme Living Trust Fidelity Account, moved unused cash to a diffe=
rent money market fund currently yielding &gt;4%, no risk to principal.&nbs=
p; Dan (done 01/12/23)<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMidd=
le" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1"=
>
Sold van.&nbsp; Payment ($60,000) received the week of January 18.&nbsp; De=
aler picked up van on Thursday, Jan. 12.&nbsp; Dan<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Terminated insurance on van.&nbsp; Done January 2023.&nbsp; Kelly.<o:p></o:=
p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in=
;mso-add-space:auto;mso-list:l0 level1 lfo1">
Obtained life insurance proceeds.&nbsp; Completed February 2023.&nbsp; Dan =
and Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"=
margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Reconciled final premium payments on Roger NWM Life policy between Dan and =
Kelly.&nbsp; Completed February 2023.&nbsp; Dan<o:p></o:p></li><li class=3D=
"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto=
;mso-list:l0 level1 lfo1">
Reconciled Dan&#8217;s use of Evergreen AMEX points.&nbsp; Completed Februa=
ry 2023.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" =
style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Monitored Evergreen AMEX credit card bills (account closed 12/30/22) for ad=
ditional Roger charges.&nbsp; Completed February 2023.&nbsp; Dan.<o:p></o:p=
></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;=
mso-add-space:auto;mso-list:l0 level1 lfo1">
Reconciled GlenBrook final expenses.&nbsp; Completed February 2023.&nbsp; K=
elly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margi=
n-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Provided copies of relevant account statements to Jeremy from Chase, US Ban=
k and Columbia Bank.&nbsp; Done February 2023.&nbsp; Kelly.<o:p></o:p></li>=
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-ad=
d-space:auto;mso-list:l0 level1 lfo1">
Distributed specific bequests, other than charitable fund.&nbsp; Completed =
April 6, 2023.&nbsp; Kelly.<o:p></o:p></li></ol>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">79.1.<span style=3D"fo=
nt:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><![endif]>Checks from Roger Living Trust Chase Checking were =
mailed by priority mail on 2/13/23, to all except Martin Peterson and chari=
table fund.<o:p></o:p></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">79.2.<span style=3D"fo=
nt:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><![endif]>Included $1.9M balance to Sylvia.<o:p></o:p></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">79.3.<span style=3D"fo=
nt:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><![endif]>Final issues with beneficiary checks that Chase can=
celled were resolved on 03/23/23<o:p></o:p></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">79.4.<span style=3D"fo=
nt:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><![endif]>Kelly wired Martin Peterson Jr.&#8217;s funds to hi=
m on 04/06/23.<o:p></o:p></p>
<p class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:.55in;mso-add-=
space:auto;text-indent:-.3in;mso-list:l0 level2 lfo1">
<![if !supportLists]><span style=3D"mso-list:Ignore">79.5.<span style=3D"fo=
nt:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span><![endif]>Dan will make the transfer to the charitable fund.<=
o:p></o:p></p>
<ol style=3D"margin-top:0in" start=3D"80" type=3D"1">
<li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-ad=
d-space:auto;mso-list:l0 level1 lfo1">
Prepared short-form documentation of changes of ownership of R&amp;G.&nbsp;=
 Completed 02/18/23.&nbsp; Draft was approved by estate lawyer, Jeremy Cric=
kard, on 01/04/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCx=
SpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1=
 lfo1">
Prepared short-form documentation of changes of ownership of Evergreen.&nbs=
p; Completed 02/21/23.&nbsp; Draft was approved by estate lawyer, Jeremy Cr=
ickard, on 01/04/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraph=
CxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 leve=
l1 lfo1">
Prepared Evergreen balance sheet as of Dad&#8217;s date of death.&nbsp; Don=
e 02/20/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddl=
e" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Addressed Seattle Symphony Claim for $125,000, dated 01/30/23.&nbsp; Done 0=
2/17/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" =
style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Provided copies of relevant account statements to Jeremy from Fidelity, Int=
eractive Brokers and Edward Jones.&nbsp; Done 02/27/23.&nbsp; Dan.<o:p></o:=
p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in=
;mso-add-space:auto;mso-list:l0 level1 lfo1">
Obtain EINs for Dan Trust and Kelly Trust.&nbsp; Done 02/27/23.&nbsp; Dan<o=
:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left=
:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Canceled R&amp;G liability insurance on Othello and Coulee City locations.&=
nbsp; Done 02/27/23.&nbsp; Kelly.<o:p></o:p></li><li class=3D"MsoListParagr=
aphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 l=
evel1 lfo1">
Obtained appraisal of Moses Lake undeveloped real estate, dated as of Dad&#=
8217;s date of death.&nbsp; Done by 3/7/23.&nbsp; Dan
<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-le=
ft:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Joyce Thieme Trust Columbia Bank Account &#8211; Distributed all but $250,0=
00 of the cash to Dan and Kelly.&nbsp; Done in early March 2023.&nbsp; Kell=
y.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-=
left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Fidelity Account for Kelly Trust:&nbsp; We decided there is no need to arra=
nge for split 1099 reporting for this account, because there has been no ma=
terial taxable activity in this account since Dad&#8217;s death.&nbsp; As s=
uch, there is no need to arrange for split 1099
 reporting on this account.&nbsp; Decision made March 15, 2023.&nbsp; Kelly=
<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-le=
ft:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Confirmed that we are fully paid up with First Meridian.&nbsp; Done early M=
arch 2023.&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMidd=
le" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1"=
>
Distributed the R&amp;G cash from the Othello and Coulee City sales to the =
partners.&nbsp; Done early March 2023.&nbsp; Kelly<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Confirmed with Jeremy that an appraisal of Evergreen, for the estate tax re=
turn, is not necessary.&nbsp; Done early March 2023.&nbsp; Dan<o:p></o:p></=
li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso=
-add-space:auto;mso-list:l0 level1 lfo1">
Wired $8M cash from the Roger Trust Fidelity account to the Roger Trust Cha=
se Savings account.&nbsp; Done 03/16/23.&nbsp; Dan<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Distributed $3.3M in cash from the Roger Trust Chase Savings account to Dan=
&#8217;s trust account, as residual beneficiary.&nbsp; This was funded from=
 the $8M wired from the Roger Trust Fidelity account to the Roger Trust Cha=
se Savings account on 03/16/23.&nbsp; Done 03/24/23.&nbsp;
 Dan.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"marg=
in-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Distributed $450,000 from Roger Trust Chase Checking to Dan&#8217;s trust a=
ccount, as residual beneficiary.&nbsp; This was funded from the $1,414,657.=
30 R&amp;G distribution to the Roger Thieme estate, from the Othello and Co=
ulee City sales, that was deposited to the Roger
 Trust Chase Checking account on 03/10/23, retaining $490,000 (35%) of that=
 distribution in the Roger Trust to cover income tax on those sales.&nbsp; =
Done 03/24/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMi=
ddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo=
1">
Encinitas house sold.&nbsp; Done 03/29/23.&nbsp; Dan<o:p></o:p></li><li cla=
ss=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space=
:auto;mso-list:l0 level1 lfo1">
Distributed $1.5M from Roger Trust Chase Savings to Dan&#8217;s trust accou=
nt, as residual beneficiary.&nbsp; This was funded from the $2.99M of proce=
eds from the sale of the Encinitas house.&nbsp; Done 03/29/23.&nbsp; Dan<o:=
p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:=
-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Distributed RDO note from Roger Living Trust to Dan&#8217;s and Kelly&#8217=
;s trusts, as residual beneficiaries, and then out of those trusts to Dan a=
nd Kelly individually, in equal shares.&nbsp; Dan sent signed assignment to=
 RDO on 02/27/23, effective 03/31/23.&nbsp; Confirmed
 on 03/31/23 that note payments had been made to Dan&#8217;s and Kelly&#821=
7;s bank accounts.&nbsp; Done 03/31/23.&nbsp; Dan.<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Edward Jones Accounts for Roger Living Trust, Dan Trust:&nbsp; Death certif=
icate and new EIN&#8217;s provided 02/27/23.&nbsp; Dan confirmed on 04/09/2=
3 that the split 1099 reporting and stock basis step up is completed.&nbsp;=
 Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margi=
n-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Arranged for memorial service in Othello.&nbsp; Done 04/11/23.&nbsp; Dan an=
d Kelly.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"m=
argin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Personal items from San Diego house have been sent to Kelly.&nbsp; Done bef=
ore 04/12/23.&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpM=
iddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lf=
o1">
Fidelity Account for Kelly Trust:&nbsp; Kelly has decided to close this acc=
ount, due to administrative hurdles in working with Fidelity.&nbsp; As a re=
sult there is no needs for Kelly to have Fidelity update this account with =
her Trust&#8217;s new EIN.&nbsp; Decided before 04/12/23.&nbsp;
 Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"mar=
gin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Postal mail to Roger is forwarded to Kelly&#8217;s address from both of the=
 Encinitas addresses.&nbsp; Done before 04/12/23.&nbsp; Kelly.<o:p></o:p></=
li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso=
-add-space:auto;mso-list:l0 level1 lfo1">
Insurance for Encinitas house has been cancelled.&nbsp; Done before 04/12/2=
3.&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" styl=
e=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Pool maintenance contract for Encinitas house has been cancelled; no other =
contracts for that house are outstanding.&nbsp; Done before 04/12/23.&nbsp;=
 Kelly.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"ma=
rgin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Obituary prepared.&nbsp; Done 04/12/23.&nbsp; Dan<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Obituary published in the Tri City Herald 04/15/23 and in the Columbia Basi=
n Herald 04/18/23.&nbsp; Dan.<o:p></o:p></li><li class=3D"MsoListParagraphC=
xSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level=
1 lfo1">
Open issues on Roger&#8217;s Southwest Airlines (Chase) credit card are res=
olved.&nbsp; Kelly closed the account by 12/10/22.&nbsp; The 01/23/23 state=
ment, received by Dan on 2/18/23, showed a balance due of $1,826.72.&nbsp; =
On 03/17/23, Kelly issued payment from the Roger Trust
 Chase Checking to JP Morgan Chase for $1,753.61.&nbsp; All issues are clos=
ed out.&nbsp; Done before 04/12/23.&nbsp; Kelly<o:p></o:p></li><li class=3D=
"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto=
;mso-list:l0 level1 lfo1">
Provided settlement statement for sale of Encinitas house to Jeremy&#8217;s=
 office.&nbsp; Done 04/18/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoList=
ParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-lis=
t:l0 level1 lfo1">
Provided Roger&#8217;s 2021 Gift Tax Return to Jeremy&#8217;s office.&nbsp;=
 Done 04/18/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpM=
iddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lf=
o1">
Edward Jones Accounts for Kelly Trust:&nbsp; Confirmed that the split 1099 =
reporting was done correctly.&nbsp; Done before 04/19/23.&nbsp; Kelly<o:p><=
/o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.2=
5in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Distributed $3.3M in cash from the Roger Trust Chase Savings account to Kel=
ly&#8217;s trust account, as residual beneficiary.&nbsp; Funded from the $8=
M wired from the Roger Trust Fidelity account to the Roger Trust Chase Savi=
ngs account on 03/16/23.&nbsp; Done on 04/28/23.&nbsp;
 Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"mar=
gin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Distributed $1.5M in cash from the Roger Trust Chase Savings account to Kel=
ly&#8217;s trust account, as residual beneficiary.&nbsp; Funded by the $2.9=
9M of proceeds from the sale of the Encinitas house.&nbsp; Done on 04/28/23=
.&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Distributed $450,000 from the Roger Trust Chase Checking account to Kelly&#=
8217;s trust account, as residual beneficiary.&nbsp; Done 04/28/23.&nbsp; K=
elly.&nbsp; The distributions to the Dan and Kelly Trusts retained $490,000=
 (35%) of the R&amp;G distribution to the Roger Trust in
 the Roger Trust, to cover income tax on the Othello and Coulee City sales.=
&nbsp; But we later determined that the income tax liability for the Roger =
Trust&#8217;s portion of R&amp;G&#8217;s 2023 income, including for the Oth=
ello and Coulee City sales, will instead fall on the
 Dan and Kelly Trusts, due to the distribution of that income to those Trus=
ts.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin=
-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Transferred 12,500 shares of S&amp;P 500 (IVV) (value approx. $5M) from Rog=
er Trust Fidelity account to Roger Trust Edward Jones account.&nbsp; Done 0=
4/25/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" =
style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Provided last three years of Roger income tax returns to Jeremy&#8217;s off=
ice.&nbsp; Done before 05/04/23.&nbsp; Kelly<o:p></o:p></li><li class=3D"Ms=
oListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;ms=
o-list:l0 level1 lfo1">
For appraisal of R&amp;G, provided data set, including Othello and Coulee C=
ity puts and sales, to Jeremy.&nbsp; Done 05/04/23.&nbsp; Dan<o:p></o:p></l=
i><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-=
add-space:auto;mso-list:l0 level1 lfo1">
<a name=3D"_Hlk133990958">Transferred S&amp;P 500 (IVV) from Roger Trust Ed=
ward Jones account to Dan&#8217;s and Kelly&#8217;s Edward Jones trust acco=
unts, 6,250 shares each (value of about $2.5M each), as residual beneficiar=
ies.&nbsp; Done 05/04/23.&nbsp; Dan</a><o:p></o:p></li><li class=3D"MsoList=
ParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-lis=
t:l0 level1 lfo1">
Wired $1,405,000 from the Roger Trust accounts at Chase to the Roger Trust =
account at Edward Jones, to be used to fund the contribution to the Edward =
Jones Charitable Fund called for by the Trust.&nbsp; Done 05/08/23.&nbsp; D=
an<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-=
left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Roger Thieme Living Trust Edward Jones:&nbsp; Sold the small amount of AAPL=
 that was in this account ($3K), for simplicity.&nbsp; Done 05/09/23.&nbsp;=
 Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margi=
n-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Celebration of Life celebrated at Pilgrim Lutheran Church, Othello, on 05/0=
6/23.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"marg=
in-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Provided $200 cash honorarium to Pastor Short for the Roger Celebration of =
Life.&nbsp; Done 05/06/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListPar=
agraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l=
0 level1 lfo1">
Reimbursed Pilgrim Lutheran Church $1,000 for Celebration of Life Costs.&nb=
sp; Done 05/06/23.&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListParagraph=
CxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 leve=
l1 lfo1">
Reimbursed the Roger Thieme US Bank and Columbia Bank accounts, from the Ro=
ger Living Trust account, for payments that the US Bank and Columbia Bank a=
ccounts made after Roger&#8217;s death that satisfied obligations of Roger&=
#8217;s estate. &nbsp;Done prior to 05/10/23.&nbsp; Kelly<o:p></o:p></li><l=
i class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-=
space:auto;mso-list:l0 level1 lfo1">
Completed reconciliation of Roger items that Sylvia paid for, post-death.&n=
bsp; Done before 05/10/23.&nbsp; Kelly<o:p></o:p></li><li class=3D"MsoListP=
aragraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list=
:l0 level1 lfo1">
Determined that the income tax on the Roger Living Trust 2022 and 2023 taxa=
ble income will be paid by the Roger Living Trust only to the extent the in=
come is retained in the Roger Living Trust.&nbsp; To the extent the income =
is distributed to the Dan and Kelly Trusts,
 as residual beneficiaries, the taxable income will be reported to the Dan =
and Kelly Trusts on K-1s.&nbsp; Per Jeremy, 05/10/23.&nbsp; Dan and Kelly<o=
:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left=
:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Distributed $300,000 of Roger Living Trust cash from Chase Savings to Dan T=
rusts, as residual beneficiary.&nbsp; Done 05/10/23.&nbsp; Dan<o:p></o:p></=
li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso=
-add-space:auto;mso-list:l0 level1 lfo1">
Distributed $300,000 of Roger Living Trust cash from Chase Savings to Kelly=
 Trust, as residual beneficiary.&nbsp; Done 05/18/23.&nbsp; Kelly<o:p></o:p=
></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;=
mso-add-space:auto;mso-list:l0 level1 lfo1">
Determined that the Roger Living Trust ownership of Evergreen stock, and th=
e Roger Living Trust&#8217;s change from a grantor to a non-grantor trust, =
do not require an additional S-Corp. election in relation to the Evergreen =
stock. Per telephone conversation with
 Cody on 05/11/23, no additional election will be required as long as the R=
oger Living Trust distributes the Evergreen stock within two years of Roger=
&#8217;s date of death.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagr=
aphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 l=
evel1 lfo1">
Notified Chase of Roger&#8217;s death.&nbsp; Done by Kelly on 05/11/23.&nbs=
p; Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"m=
argin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Confirmed online that the mailing address on the Roger Living Trust checkin=
g and savings accounts at Chase has been updated to Kelly&#8217;s mailing a=
ddress.&nbsp; Done 05/11/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListP=
aragraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list=
:l0 level1 lfo1">
Prepared final reconciliation of Joyce Thieme Trust bank account, for incom=
e tax return purposes.&nbsp; Done prior to 05/17/23.&nbsp; Kelly.<o:p></o:p=
></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;=
mso-add-space:auto;mso-list:l0 level1 lfo1">
Confirmed validity of charges on final Capital One credit card bills (accou=
nt closed by 12/10/22).&nbsp; Done 05/17/23.&nbsp; Kelly.<o:p></o:p></li><l=
i class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-=
space:auto;mso-list:l0 level1 lfo1">
Responded to Allyson Ludwig 05/17/23 email requesting additional informatio=
n.&nbsp; Done 05/22/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagr=
aphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 l=
evel1 lfo1">
Decided not to contribute to the Rancho Coastal capital campaign.&nbsp; Dad=
 had not contributed more than $20,000 in any year.&nbsp; Decision made 05/=
25/23.&nbsp; Dan and Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSp=
Middle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 l=
fo1">
Reimbursed Sylvia for Roger items that Sylvia paid for, post-death.&nbsp; T=
his included Sylvia having paid Trudy Doolittle for her work on final proje=
cts for Roger.&nbsp; Done by 05/24/23.&nbsp; Kelly<o:p></o:p></li><li class=
=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:a=
uto;mso-list:l0 level1 lfo1">
Provided near-final itemization of expenses of estate administration to Jer=
emy.&nbsp; Done 05/25/23.&nbsp; Dan and Kelly.<o:p></o:p></li><li class=3D"=
MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;=
mso-list:l0 level1 lfo1">
Reviewed emails sent to rthieme@eiijd.com, to locate creditor claims or oth=
er relevant communications.&nbsp; Done before 05/31/23.&nbsp; Kelly.<o:p></=
o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25=
in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Uploaded Edward Jones 2022 Split 1099s (Roger individually, and Roger Trust=
), and 2022 SSA 1099, to Cody on 05/29/23.&nbsp; Kelly<o:p></o:p></li><li c=
lass=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-spa=
ce:auto;mso-list:l0 level1 lfo1">
Interactive Brokers Account for Roger Living Trust:&nbsp; Received amended =
2022 1099 on 05/23/23.&nbsp; This amended 1099 updated the stock basis (to =
the valuation on the Friday before death), but did not split the 1099 repor=
ting or update the EIN.&nbsp; On 05/31/23, IB declined
 to provide split 1099 reporting for 2022.&nbsp; With a split 1099 for 2022=
 not being available, Dan made the decision to leave the 2022 activity repo=
rted under Roger&#8217;s SSN.&nbsp; Dan provided the amended 2022 1099, rep=
orted to the IRS under Roger&#8217;s SSN, to Kelly on
 05/31/23, for Kelly to provide to Cody.&nbsp; There was no taxable activit=
y in the IB account in 2023, so there is no need to update the EIN for 2023=
.&nbsp; Dan transferred the small cash balance in the IB account ($1,191.40=
) to the Roger Living Trust Chase Savings
 Account on 06/01/23.&nbsp; On 06/01/23, IB closed the Roger Thieme Living =
Trust account at IB.&nbsp; Dan.<o:p></o:p></li><li class=3D"MsoListParagrap=
hCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 lev=
el1 lfo1">
Roger Thieme US Bank and Columbia Bank Accounts &#8211; Closed these accoun=
ts.&nbsp; Done before 06/07/23.&nbsp; Kelly<o:p></o:p></li><li class=3D"Mso=
ListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso=
-list:l0 level1 lfo1">
Kelly uploaded the amended 2022 Interactive Brokers 1099 (basis updated, bu=
t unsplit) to Cody.&nbsp; Done by 06/05/23.&nbsp; Kelly<o:p></o:p></li><li =
class=3D"MsoListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-sp=
ace:auto;mso-list:l0 level1 lfo1">
Synched up with Pet Rescue in a call on 06/07/23.&nbsp; Requested they prov=
ide an evaluation and ask for the balance of 2023 in the next month.&nbsp; =
Dan and Kelly<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Re Bequest to Donor Advised Fund:&nbsp; Per Jeremy, in call with Dan on 05/=
16/23, it is not necessary to complete these donations before the estate ta=
x return is filed, but they should be completed within one year of death to=
 avoid having to pay interest on the
 contributions.&nbsp; Also per that call, the only documentation required i=
s a normal charitable giving receipt for each donation.&nbsp; Jeremy also r=
ecommends getting a release from the donor advised fund, but not doing so i=
s a risk we can choose to take.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoLi=
stParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-l=
ist:l0 level1 lfo1">
Changed donor advised fund investment elections to 25% preservation of capi=
tal, 75% all equity.&nbsp; Done 06/05/23 per 06/07/23 email from Dean Moore=
 at Edward Jones.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxS=
pMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 =
lfo1">
Roger Thieme US Bank and Columbia Bank Accounts &#8211;Distributed the cash=
 from these accounts to Dan and Kelly in equal shares, as the owners of the=
 accounts.&nbsp; Done 06/12/23.&nbsp; Kelly<o:p></o:p></li><li class=3D"Mso=
ListParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso=
-list:l0 level1 lfo1">
Sent updated appraisal of R&amp;G raw land to Jeremy, with edits Jeremy req=
uested.&nbsp; Done 06/14/23.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListP=
aragraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-list=
:l0 level1 lfo1">
Chase Bank Accounts for Roger Living Trust, Tax Reporting:&nbsp; Opened new=
 checking and savings accounts, under the Trust&#8217;s EIN, on 06/16/23.&n=
bsp; Chase informed us on 06/22/23 that they will not issue split 1099s for=
 2022, and will not consolidate the 2023 activity
 under the Trust&#8217;s EIN.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoList=
ParagraphCxSpMiddle" style=3D"margin-left:-.25in;mso-add-space:auto;mso-lis=
t:l0 level1 lfo1">
Re appraisal of Roger&#8217;s R&amp;G interests: &nbsp;Dan provided the nec=
essary data to Jeremy on 05/04/23.&nbsp; Dan approved the appraiser, and pr=
ovided additional information to Jeremy, on 06/05/23.&nbsp; Dan sent a revi=
sed appraisal of the R&amp;G raw land to Jeremy, with edits Jeremy
 requested, on 06/14/23.<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMi=
ddle" style=3D"color:red;margin-left:-.25in;mso-add-space:auto;mso-list:l0 =
level1 lfo1">
Fidelity Account for Roger Living Trust:&nbsp; On 07/05/23, obtained update=
d 1099 for 2022 reflecting the stock basis step up.&nbsp; On 06/22/23, tran=
sition services messaged Dan that Fidelity would not split the 1099 for 202=
2.&nbsp; Dan<o:p></o:p></li><li class=3D"MsoListParagraphCxSpMiddle" style=
=3D"color:red;margin-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1=
">
Provided updated 2022 Fidelity 1099 to Cody before 07/11/23.&nbsp; Kelly<o:=
p></o:p></li><li class=3D"MsoListParagraphCxSpLast" style=3D"color:red;marg=
in-left:-.25in;mso-add-space:auto;mso-list:l0 level1 lfo1">
Filed amended 2021 Roger gift tax return, to account for the prior, 2006 an=
d 2010 taxable gifts.&nbsp; Done per direction from Jeremy on 05/10/23.&nbs=
p; Filed before 07/11/23.&nbsp; Kelly<o:p></o:p></li></ol>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
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