See tax notice below  请参阅下面的税务通知
September 19, 2024  9月 19， 2024

Mr. Maosheng Jiang  江茂生先生
Dr. Yanhua Li  李艳华博士
139 Bright Road  捷路 139 号
Belmont, MA 02478  贝尔蒙特， MA 02478

Re: Estate Planning  回复：遗产规划

Dear Maosheng and Yanhua:
尊敬的 Maosheng 和 Yanhua：
I hope all is well with you. Enclosed please find for your review and comment the “drafts” of your estate planning documents, including: two (2) Last Wills and Testaments, one (1) Revocable Trust, one (1) Family Investment Trust and Schedule of Beneficial Interests, one (1) Realty Trust and Schedule of Beneficial Interests, two (2) Durable Powers of Attorney, two (2) Health Care Proxies, two (2) Living Wills and two (2) HIPAA Releases. Upon your review of these “drafts”, please contact me with any questions, comments, or revisions that you may have.
我希望你一切顺利。随函附上您的遗产规划文件的“草稿”供您查阅和评论，包括：两 （2） 份遗嘱和遗嘱，一 （1） 份可撤销信托，一 （1） 份家庭投资信托和实益权益表，一 （1） 份房地产信托和实益权益表，两 （2） 份持久授权书，两 （2） 份医疗保健代理， 两 （2） 份生前遗嘱和两 （2） 份 HIPAA 版本。在您审阅这些 “草稿” 后，如果您有任何问题、意见或修订，请与我联系。

Please contact my office at (508) 751-5010 to schedule a meeting to sign your estate plan documents with my staff. Please note that your signing meeting will be designated only for the signing of your documents, and that an attorney will not be present. If you have any changes or corrections, please notify my office at least three weeks in advance of your signing meeting so that we will have sufficient time to incorporate said information. In addition, if you have any questions about the documents, these must also be addressed before your signing meeting.
请致电 （508） 751-5010 联系我的办公室，安排一次会议，与我的工作人员签署您的遗产计划文件。请注意，您的签署会议将仅用于签署您的文件，并且不会有律师在场。如果您有任何更改或更正，请至少在签署会议前三周通知我的办公室，以便我们有足够的时间整合上述信息。此外，如果您对文件有任何疑问，也必须在签名会之前解决。

If you would like to review the documents prior to signing them, a review conference can be scheduled to discuss the documents. Please be aware that this may result in a later signing meeting depending on scheduling availability.
如果您想在签署文件之前审查文件，可以安排审查会议来讨论文件。请注意，这可能会导致稍后的签名会议，具体取决于日程安排的可用性。

Ubridge  乌布里奇
10 River Road Uxbridge, MA 01569
10 River Road 阿克斯布里奇， MA 01569

Bramues  布拉穆斯
100 Grandview Road  君怡道 100 号
Braintree, MA 02184  马萨诸塞州布伦特里 02184

Cape God 8 islands 776 Main Street Hyannis, MA 02601
开普神 8 个岛屿 776 Main Street 海恩尼斯， MA 02601

A summary of your estate planning documents follows:
您的遗产规划文件摘要如下：

Your Wills control the disposition of your “probate assets” - i.e., assets that are in your names alone and do not have a listed beneficiary upon your deaths. In Maosheng’s Will, the First Article provides that, upon his death, his tangible personal property will be distributed to Yanhua, if living. If Yanhua predeceases Maosheng, then his tangible personal property will be distributed according to a memorandum he may leave with his Will. All remaining tangible personal property will be distributed to your daughter, if living, and if not, then to her living children. In the Second Article, the rest, residue and remainder of his property will be distributed to Yanhua, if living. If Yanhua predeceases Maosheng, then the rest, residue and remainder of his property will be distributed to the then Trustee of the Jiang-Li Family 2024 Revocable Trust. The Fourth Article names Yanhua as personal representative (executor), followed by your daughter. Yanhua’s will mirrors Maosheng’s will in all respects.
您的遗嘱控制着您的“遗嘱认证资产”的处置 - 即仅以您名义下且在您去世时没有列出受益人的资产。在毛生的遗嘱中，第一条规定，在他去世后，他的有形个人财产将分配给燕华（如果还活着）。如果燕华先于毛生去世，那么他的有形个人财产将根据他可能与遗嘱一起留下的备忘录进行分配。所有剩余的有形个人财产将分配给您的女儿（如果还活着），如果没有，则分配给她活着的孩子。在第二条中，他的财产的其余部分、剩余部分和剩余部分将在世时分配给燕华。如果燕华先于毛生去世，那么他的剩余财产、剩余财产和剩余财产将分配给当时的江李家 2024 可撤销信托的受托人。第四条指定燕华为遗产代理人（遗嘱执行人），其次是您的女儿。燕华的意志在各个方面都反映了毛生的意志。

The Jiang-Li Family 2024 Revocable Trust, of which you both are Grantors and Trustees, will allow you to avoid probate of those assets that are in your trust at the time of your death and thus, maintain your privacy. It is also the recipient of assets that pass under your wills (“probate assets”) on the second spouse’s death.
江 Li Family 2024 可撤销信托，你们都是设立人和受托人，将允许您避免对您去世时您信托的那些资产进行遗嘱认证，从而保护您的隐私。它也是第二任配偶去世时根据您的遗嘱转移的资产（“遗嘱认证资产”）的接收者。

As Article I indicates, your trust will be freely revocable, meaning that you are permitted to alter, amend or revoke it at any time during your life. During your lives, you, as Grantors and Trustees, will have complete access and control of the Revocable Trust. Upon your death, Article V indicates that the Trustee will continue to hold the property in trust for your daughter with distributions to be made in the complete discretion of the Trustee. The Trustee will also continue to hold the share of a deceased child in trust for such child’s descendants until the youngest of such descendants reaches age thirty (30). Your daughter is named as a successor coTrustee.
正如第一条所表明的，您的信托是可以自由撤销的，这意味着您可以在有生之年的任何时间更改、修改或撤销它。在您的一生中，作为设保人和受托人，您将拥有对可撤销信托的完全访问和控制权。在您去世后，第 V 条表明受托人将继续为您的女儿以信托方式持有财产，受托人将完全酌情进行分配。受托人还将继续为已故子女的后代以信托方式持有已故子女的份额，直到这些后代中最年轻的年满三十 （30） 岁。您的女儿被任命为继任共同受托人。

The Family Investment Trust and Realty Trust are used in your estate plan as “funding trusts”, allowing you to hold assets inside these trusts during your lives in a joint/co-ownership arrangement and then directly funding such assets to the Jiang-Li Family 2024 Revocable TRUST at the second spouse’s death.
家庭投资信托和房地产信托在您的遗产计划中用作“资金信托”，允许您在有生之年以共同/共同所有权安排持有这些信托中的资产，然后在第二任配偶去世时将这些资产直接资助给江丽家族 2024 可撤销信托。

The Family Investment Trust is used to hold joint investments/liquid assets, such as brokerage and investment accounts and cash accounts (checking accounts, savings accounts, CDs, money market accounts, etc.). The Realty Trust is used to hold real estate.
家庭投资信托用于持有联合投资/流动资产，例如经纪和投资账户以及现金账户（支票账户、储蓄账户、CD、货币市场账户等）。Realty Trust 用于持有房地产。

You both are the Trustees of each trust and accordingly have the ability to continue managing the assets in your usual manner while you are both living (i.e. making deposits and withdrawals of the assets, investment decisions, etc.). Any taxable income generated by the
你们都是每个信托的受托人，因此有能力在你们都在世时继续以你们通常的方式管理资产（即资产的存款和取款、投资决策等）。由
assets of the trust will continue to be reported on your individual return as usual. The trusts can use either of your social security numbers as their EIN (Tax ID number).
信托的资产将继续像往常一样在您的个人申报表中报告。信托机构可以使用您的任一社会安全号码作为其 EIN（税号）。

The Schedule of Beneficial Interests for each trust provides that during both your lives, you each own a fifty percent ( $50\mathrm{\%}$$50\mathrm{\%}$50%50 \% ) legal interest in the assets of the trusts. Unless you direct otherwise, at death your respective interests will pass to the surviving spouse’s share. Upon the second spouse to die, the assets will pass to the Jiang-Li Family 2024 Revocable Trust. Your daughter is named as successor Trustee of both trusts.
每个信托的实益权益表规定，在你们的一生中，你们各自拥有信托资产的百分之五十 （ $50\mathrm{\%}$$50\mathrm{\%}$50%50 \% ） 的合法权益。除非您另有指示，否则在去世时，您的各自利益将转移到在世配偶的份额。第二位配偶去世后，资产将转移给江丽家族 2024 年可撤销信托。您的女儿被任命为两个信托的继任受托人。

Your Durable Powers of Attorney will give you both the ability to act on each other’s behalf to make financial (and many other) decisions in case of your incapacity. It is durable, meaning that it survives incapacity but terminates upon death. You have both named your daughter as your alternate agent.
您的持久授权书将使你们双方能够在您丧失行为能力的情况下代表彼此行事以做出财务（和许多其他）决定。它是耐用的，这意味着它在无能力时存活，但在死亡时终止。你们都指定了你的女儿作为你的替代代理人。

Your Health Care Proxies will allow you both to make health care decisions on each other’s behalf once it is determined that you cannot make such decisions on your own. Under Massachusetts Law, you are allowed to appoint an alternate health care agent in case either of you is unable to act as agent. You have both named your daughter as your alternate agent.
一旦确定您无法自行做出此类决定，您的 Health Care Proxies 将允许您双方代表彼此做出医疗保健决定。根据马萨诸塞州法律，如果你们中的任何一方无法担任代理人，您可以指定一名替代医疗保健代理人。你们都指定了你的女儿作为你的替代代理人。

Your Living Wills indicate that if at any time two (2) physicians determine that death will occur whether or not life prolonging procedures are in place, you direct that you have no desire to artificially prolong life but would rather die naturally. On its own, this Living Will is not operative but, when used in conjunction with the Health Care Proxy above, it provides guidance to your Health Care Agent in making health related decisions on your behalf.
您的生前遗嘱表明，如果在任何时候有两 （2） 名医生确定无论是否实施了延长生命的程序都会发生死亡，您指示您不想人为地延长生命，而是宁愿自然死亡。就其本身而言，本生前遗嘱并不具有效力，但当与上述医疗保健代理结合使用时，它会为您的医疗保健代理人提供指导，以代表您做出与健康相关的决定。

Your HIPAA Releases allow your health care professionals to release protected health care information and records to your health care agents.
您的 HIPAA 版本允许您的医疗保健专业人员向您的医疗保健代理发布受保护的医疗保健信息和记录。