Bainco is a registered investment advisor firm founded in 1987 that specializes in individualized wealth management and financial planning. They take a comprehensive approach to aligning clients' financial goals through investment strategy, tax planning, estate planning, and other services. Bainco aims to establish long-term partnerships with their clients and take responsibility for all aspects of their wealth management. They pride themselves on providing responsive, objective advice tailored to each client's unique needs and objectives.

1. Trust. Service. Performance.

5. “ Bainco is like a family extension for me.” “ I have complete confidence in Bainco, and that lets me sleep easier.” “ Bainco does a great job of holding clients’ hands and really explaining things. I know we’re in it together.” “ I want someone who will manage my money like it’s their own, and I looked my Bainco team in the eye and established trust pretty quickly .” “ The support system is great; I know I can just pick up the phone any time and get what I need.” “ There is no cookie cutter approach at Bainco; it is a very, very personal experience .” “ We like the people best, and the responsiveness of the service. There’s no need to follow-up and worry about the details, the service is fantastic, and good performance is just the cherry on top of an excellent experience.”

6. Financial Strategy Design

8. Each client’s individual asset allocation strategy is formalized in a written Investment Policy Statement which is reviewed with clients as their lives change and market conditions evolve. Client Asset Allocation Investment Policy Statement Liquidity Needs Client Objectives Tax Situation Investment Period Risk Tolerance Rate of Return Objective Cash Flow Needs Asset Constraints Other Investments

9. Wealth Planning Strategies for Preservation

11. We take a genuine interest in the complexity of wealth , applying expertise and creativity to simplify our clients’ financial lives CLIENT ISSUE BAINCO’S APPROACH AND SOLUTION A significant carry forward net operating loss on a client tax return During a review of a new client’s Federal tax return we noticed that the client had a significant NOL carry-forward on her return. Additionally, with the client’s liquid non-retirement assets dwindling due to cash flow requirements, we recommended, after review with the client’s accountant, and helped the client move $675,000 from her regular IRA assets into a Roth IRA. This was done on a Federal-tax free basis and allows for tax-free withdrawals from her Roth IRA to meet life-style needs and allows for tax –free growth for the assets in her new Roth IRA. New client had multiple managers and was literally buried in paper After a thorough review of stacks of unopened mail, boxes full of old statements, and holdings in multiple accounts we recommended and implemented a consolidation of accounts to one custodian, provided on-line access to those accounts to review trade confirmations, tax information and account holdings on a real-time basis, and set up a client filing system in their home. Maximizing the potential of a large block of a single restricted stock potential and oversee the paperwork associated with future sales We developed and helped the client implement a plan that sets criteria for future sales and manages the administration behind each restricted stock sale. With the client, Bainco wrote and set-up an automated on-line 10b5-1 trading plan for insiders. The plan denotes future sales criteria and allows Bainco to coordinate and assist with restricted stock filings to the SEC and the specific stock exchange, obtain legal opinion of counsel ensuring the execution of future sales, and provides a solution for acquiring a loan against restricted stock A desire to better understand options for utilizing highly appreciated assets to achieve charitable and income goals as stated in their IPS We coordinated the drafting of a Charitable Remainder Trust (CRUT) with the client’s attorney, followed through with the client as it related to the transfer of the asset into the CRUT. We then sold the asset in the CRUT with no capital gains tax implications, coordinated with the client’s accountant the creation of a large itemized tax deduction that reduced their projected high tax liability for that year, and created a lifetime income stream back the donor (which further acted as a salary replacement given they had just retired). The remainder will flow into a family named donor advised fund that their children will meet periodically in the future to determine how the remaining principal should be gifted. Discuss with a client’s 3 adult children and 10 grandchildren how family money was earned and how to maximize its potential. We coordinated the drafting of a Family Limited Partnership (FLP) such that the parents remain a 1% GP (thereby having a veto right over decisions made by LP’s), the adult children are responsible for finding, analyzing and making illiquid private investments in the FLP (originally funded with $5 million and today has more then doubled in value). Based on various structures Bainco recommended (A GRAT and a SCIN) the eventual gift tax liability of moving $5million (now over $10 million) of assets down 1 and 2 generations was under $400,000.

14. B Net Estate $59,930,588 Joint Living Trust $18,816,630 Living Trust #2 $6,732,338 Concentrated Stock $1,535,148 Assets Moved Outside of Estate A $9,946,472 FLP Share (LT) $4,000,000 GRAT Shares $4,000,000 Real Estate $14,900,000 Gross Estate $49,984,116 Family Foundation (proj.) $4,698,411 Prog. Estate Tax Exemption $3,000,000 Taxable Estate $42,285,705 Estate Tax (Fed + State) $19,874,281 Available to Children $24,811,424 Direct Gifts $600,000 Review of Beneficiaries Account Child 1 Child 2 Child 3 SCIN 1/3 FLP $1,333,333 $1,333,333 $1,333,333 $4,000,000 Trust 1/3 of $8,270,474 $8,270,474 $8,270,474 $24,811,424 CLAT B $769,778 $769,778 $769,778 $2,309,334 IRA C $322,427 $322,427 $322,427 $967,281 Total $10,696,012 $10,696,012 $10,696,012 Family Foundation (Including CRUT) Direct Gifts $7,368,268 $600,000 A) This Figure does not include CRUT, CLAT, children's FLP ownership, Fidelity Gift Fund, and IRAs. B) Does not include income stream from CLAT C) Does not include income stream from IRA- NIMCRUT Disclaimer: The above is based on information we believe to be accurate. Depicted and actual dollar amounts may vary and significantly affect results.

15. Smith Family Limited Partnership (No gift tax paid) SCIN- 15 year Mrs. Smith Mr. Smith Mr. and Mrs. Smith (33% LP Shares) ($1.67 million) Remain for future gifts Smith Family Limited Partnership (1% GP-EMCO LLC) GRAT-15 year A B C A B C $51,900 Annuity Payments (annual) $98,060 Annuity Payments (Quarterly- $24,515) $2.5 million Contribution $2.5 million Contribution 33% LP Shares $1.67 million 33% LP Shares $1.67 million $2.1 million Remaining Principal $2.4 million Remaining Principal *Assumes 8% rate of return on principal * * C

16. All information has been obtained from sources believed to be reliable, but its accuracy is not guaranteed. This material is for informational purposes only. Individual tax factors and risk tolerance must be considered when making any investment decision. Past performance does not guarantee future results. For a complete presentation to include our investment management and private deal approach, please contact: Robert Katz, CFP Managing Director, Partner, Wealth Planning Strategies Bainco International Investors 372 Washington Street Wellesley, MA 02481 617-536-0333 main 781-997-5112 direct [email_address] www.bainco.com