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My Top Ten Favorite Planning Ideas That I m Willing To Talk About. Estate Planning Council of Greater Miami March 21, 2013
- Darrell Gaines
- 2 years ago
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1 My Top Ten Favorite Planning Ideas That I m Willing To Talk About Estate Planning Council of Greater Miami March 21, 2013 Bruce Stone Goldman Felcoski & Stone P.A. Coral Gables, Florida Questions 10. How can I use a revocable trust to avoid probate but yet not transfer assets into the trust during lifetime? 9. My client is a widow, and she wants to give her son a general durable power of attorney but she doesn t want her son to be able to exercise the power unless she s really incompetent. Durable powers of attorney are presently exercisable, and the durable power of attorney statute prohibits springing powers of attorney. How can I accomplish what my client wants to do? 8. How can you draft an irrevocable life insurance trust so that it can be amended or revoked at any time? 7. My client has a closely held business that he wants to preserve for his descendants after his death. He created an irrevocable life insurance trust which owns an insurance policy to make tax-free cash available to pay the estate tax on the closely held business interests. How do I know that the personal representatives of the estate will actually get their hands on the cash from the life insurance proceeds that will be paid to the trustee of the irrevocable life insurance trust, so that the personal representatives can use that cash to pay estate taxes? What if the beneficiaries of the life insurance trust demand that the trustee invest the cash in marketable securities and bonds, and tell the trustee that they will sue it for breach of fiduciary duty if it uses the cash to purchase illiquid minority interests in the closely held business? 6. My client wants me to create an irrevocable trust for her children that won t be included in her gross estate when she dies, but which will be defective for income tax purposes so that she can pay the income taxes on the trust income and capital gains without incurring gift tax and which will allow the trust to grow on an income tax-free basis. What s the easiest and best way to do this? 5. I m doing a prenuptial agreement for the person who has all the money. He wants his fiancé to waive her rights to alimony and separate property, and in exchange he wants to make some provisions for her that will give her some financial security in the event of divorce or his death. Is there a win-win way for him to set aside amounts for her which he can control without really giving her anything until the time comes? If he sets aside money for her and she dies while they are married, is there a way that he can benefit from what he gave her without paying estate tax? Are there any income tax problems we need to be concerned with?
2 4. My client is divorced, and his former wife is the ex-wife from hell. They have a minor child who is ten years old. My client lives in a very expensive house which he owns in his sole name. I told him that if he dies now, title will vest automatically in his minor child s name because of the Florida homestead provisions, and that most likely his ex-wife will move into the house as the child s guardian, and will control the sale proceeds if she gets guardianship court approval to sell the house. My client got really upset when I told him this, and said that I have to come up with something to avoid this. But my client doesn t want to give up sole ownership of his house, he doesn t want to lose his homestead protection from creditors, and he doesn t want to lose the cap on annual increases in his real property taxes which he has under the Save Our Homes amendment. How can I get my client out of this situation without him losing his own homestead benefits? 3. My client wants to create a QTIP marital deduction trust when he dies that will be for the benefit of his wife during her lifetime, and for his children after his wife s death, but he doesn t want his children to get trust accountings or to be able to interfere with the trust administration during his wife s lifetime. Really, he would prefer that his children not even know about the existence of the trust until his wife dies. Is there a way to do what my client wants? 2. I m a lawyer and I ve done estate planning work for my client for a number of years. Over that time I ve developed a really strong understanding of my client s family relationships and testamentary wishes. Just recently my client asked me if I would serve as personal representative of my client s estate when my client dies. I really am the most qualified person to serve under the circumstances. Can I just draw a simple codicil to my client s will that designates me as personal representative? 1. A young doctor is killed in a horrific car crash in which a drunk driver ran a red light. An investigation showed that the driver s side airbag in the car failed to deploy due to a faulty design, and that the husband might have survived the accident (although with severe injuries) if the airbag had worked properly. The husband was survived by his wife and their one minor child. The wife retains a personal injury lawyer to bring a wrongful death suit against the drunk driver, the drunk driver s insurance company, and the manufacturer of the automobile. The personal injury lawyer brings a probate attorney in to open an estate administration proceeding so that a personal representative can be appointed to bring the wrongful death action. The husband had only recently started his medical practice, and he owed substantial amounts for student loans, so his estate is actually insolvent. The personal injury attorney tells the probate attorney that the case will almost certainly settle for damages between fifteen and twenty million dollars. Because death was immediate, there was no pain and suffering, and no medical expenses, and so damages payable to the estate will be minimal. The damages payable to the wife and child belong to them under Florida law, not to the decedent s estate, and because the husband s estate is insolvent, there will be no estate tax. The personal injury attorney believes that the damages will be apportioned equally between the wife and the minor child (and probably with a structured settlement for the minor child s portion). The probate attorney does not handle tax matters. Should the probate attorney have a client engagement letter? If so, what should it say? 2
3 Answers Answer 10. Set up the client s accounts so that they are payable on death to the trustee of the client s revocable trust. See Florida Statutes section (pay on death accounts) and Chapter 711 (the Florida Uniform Transfer-on-Death Security Registration Act). Answer 9. Have the client execute the durable power of attorney but deliver all copies to an escrow agent, to be held in escrow until conditions specified by the client have been satisfied. The following is an example of such an arrangement. Escrow Agreement and Directions I, Client s Name, have executed a durable power of attorney today, which names my son as my attorney-in-fact. It is my wish that as long as I am alive and able to manage my own affairs, the power of attorney granted to my son shall not be exercised by him. Therefore, I am delivering all original powers of attorney executed by me today naming my son as my attorney-in-fact, to the law firm of Heckerling & Associates, 1 Camino de los Ladrillos Amarillos, Coral Gables, Florida 33134, to be held in escrow by that firm as Escrow Agent upon the following terms. The Escrow Agent shall release all of the original powers of attorney held by it to my son upon receipt of a letter signed by two physicians practicing in Miami-Dade County, Florida stating that they have examined me and that I am unable to manage my personal affairs or assets because of a mental or physical impairment (whether temporary or permanent in nature). The Escrow Agent will have no duty or responsibility to monitor whether I am able to manage my personal affairs or assets, or to question the correctness of any such statement by the physicians, or to monitor how my son exercises the authority I have given to him, and the Escrow Agent will not be liable to anyone for my son s use of (or failure to use) the power of attorney I have given to him. This agreement is executed by me on March 21, Accepted by Escrow Agent on March 21, Client s Name Answer 8. Grant a limited power of appointment in the trust instrument to someone other than the settlor which will allow the powerholder to appoint the trust assets to another trust without tax consequences to the powerholder. This technique is far more flexible than relying on trust decanting. The following is an example of such a provision. By: 3
4 During my lifetime while my husband and I are married to each other, and after my death (but only if he survives me as my husband) during his lifetime and upon his death, my husband (in his individual capacity and not as Trustee) can make gifts from the trust estate, subject to the following rules. (a) He can make gifts to anyone who would be an heir at law of his if he died then, intestate, and a resident of the State of Florida under Florida law then in effect. For this purpose the term heir includes a person who would actually inherit from my husband, and it includes the descendants of that person, but it does not include any other person who is a remote heir who would inherit only if a more direct heir were deceased or disclaimed an intestate interest. The gifts can be outright or in trust. (b) My husband cannot make gifts to himself, his estate, his creditors, or the creditors of his estate. (c) My husband can make gifts to a trust for the benefit of one or more of his heirs and in which he also has a beneficial interest, but only if the trust satisfies all of the following requirements. (c)(1) The trust may permit distributions to my husband or for his benefit but only if limited for his health, education, support, or maintenance. (c)(2) The trust must prohibit distributions in discharge of my husband s legal support obligations. (c)(3) The trust must give my husband the continuing right (exercisable by him alone) to appoint all or any part of the trust estate to any one or more of my descendants as beneficiaries of the trust, whether or not he has the right to appoint any part of the trust estate to other persons. (c)(4) The trust must prohibit my husband from appointing the trust assets to himself, his creditors, his estate, and the creditors of his estate. (d) My husband can make gifts under this clause only while he is alive and while we are married to each other. Answer 7. Have the client individually, the trustee of his revocable trust (which probably is the client alone), and the trustee of the irrevocable life insurance trust enter into an agreement requiring the trustee of the life insurance trust to purchase assets from the client s estate or revocable trust. The following is a simple example of such an agreement. Stock Purchase Agreement This Agreement is entered into between Joe Smith, individually ( Joe ) and as grantor and sole trustee of the Joe Smith Revocable Living Trust dated March 21, 2013 ( Joe s Revocable Trust ), and Sally Smith, as trustee of the Smith Family 2013 Irrevocable Trust dated March 21, 2013 (the 2013 Insurance Trust ), on March 21,
5 1. Definitions. The following terms used in this Agreement have the meanings set forth below. a. Smith Companies means ; any other company which is related to any of those companies within the meaning of Internal Revenue Code section 267; and any corporation, partnership, company or other type of entity in which Joe, his wife, or any of their descendants collectively own (directly or indirectly) ten percent or more of the equity interests or ten percent or more of the voting or managerial rights. b. Bona fide sale means a transfer that is made or to be made pursuant to a legally binding written agreement with a third party to purchase all or a portion of shares of stock owned by a shareholder, which written agreement must be contingent upon the options to purchase or participate in a sale as provided in this Agreement. At a minimum, the third party must place in escrow as earnest money at least fifty percent of the proposed purchase price to be paid for the selling shareholder s shares and must provide written evidence of the third party s financial ability to complete the purchase of the shares. c. Fair market value with respect to shares of stock of the Smith Companies means the value determined by an independent appraiser with recognized credentials in the field of valuation of closely held businesses mutually selected by the selling shareholder and the trustee of the 2013 Insurance Trust, determined in the same manner used (or that would be used) to determine the value of those shares for federal estate and gift tax purposes. If an independent appraiser cannot be selected by mutual agreement, or if the fiduciary of the selling shareholder is also the sole trustee of the 2013 Insurance Trust, one shall be appointed by a court having jurisdiction over the selling shareholder. The Smith Companies, or the one or ones of them that are being appraised, shall pay the cost of the appraisal. d. Stock in the Smith Companies includes all units of ownership interests in the Smith Companies, such as shares of stock in corporations, general and limited partnership interests in partnerships, membership interests in limited liability companies, and any other form or interest of equity ownership. e. Third party means a person (or entity or trust) who is not related to Joe, or any of his descendants within the meaning of Internal Revenue Code section 267. f. Transfer means to sell, pledge, assign, gift, distribute or otherwise dispose of or transfer stock in any manner. If a trust is the shareholder, a transfer for purposes of this Agreement occurs if there is a change in the terms of the trust or in circumstances which results in the individuals who are the primary beneficiaries of the trust no longer being the primary beneficiaries or the persons currently serving as trustee no longer serving as trustee. 2. Background. Joe is married to Mary Smith. Sally is their daughter. In addition, they have two other children: Jim and Julia. Joe individually or as trustee of Joe s Revocable Trust owns stock in the Smith Companies. He has determined that the long term interests of his family and the Smith Companies will be served best if ownership and management of the Smith Companies are maintained in one or more trusts under common control for the benefit of his family. 5
6 Joe has designated Joe s Revocable Trust as the residuary beneficiary of his estate in his last will and testament. Joe s Revocable Trust as in existence on the date of execution of this Agreement provides for the trust assets to be divided upon Joe s death into two separate trusts if Mary survives him. One trust will use Joe s remaining federal estate tax unified credit, and the other trust is intended to qualify for the federal estate tax marital deduction, so that there should be no estate tax owed on Joe s death. When Joe and Mary have both died, all of the assets held in trust under Joe s Revocable Trust (and the trusts created under it) will be distributed to the trustee of the 2013 Insurance Trust, to be divided among Joe s descendants. Each share set aside for a descendant will be held in trust for the benefit of that descendant by the trustee of the 2013 Insurance Trust. The 2013 Insurance Trust owns or may own insurance policies that will pay death benefits upon the death of Joe or Mary or upon the death of the survivor of them. It is likely that there will be significant liquidity needs when both Joe and Mary have died, to pay estate taxes and administration expenses, especially because of the concentrated holdings of stock in the Smith Companies held in Joe s Revocable Trust. The death benefits to be collected on the insurance policies held in the 2013 Insurance Trust will be an important source of liquid funds that can be used to pay those taxes and expenses, and use of those funds to purchase stock from Joe s Revocable Trust will preserve ownership of the Smith Companies within Joe s family. The parties are entering into this Agreement to require the 2013 Insurance Trust to purchase stock of the Smith Companies from Joe, Joe s estate, and Joe s Revocable Trust (and the trusts created under it), and to create a legally binding and enforceable obligation on the fiduciaries of Joe s estate and those trusts to sell that stock, as provided below. Joe has named Sally to serve as a personal representative of his estate and as a trustee of Joe s Revocable Trust upon his death. Joe has authorized and directed his personal representatives and the trustees of Joe s Revocable Trust and the 2013 Insurance Trust to enter into the transactions governed by this Agreement, and he has intentionally named those persons to serve in those fiduciary capacities because he has confidence they will carry out his intentions. The performance by Joe s personal representatives and those trustees of their obligations under this Agreement will not be voidable or subject to challenge because the same persons may serve in several of those fiduciary capacities. 3. Right of First Refusal After Joe s Death. Beginning on Joe s death, as long as any shares of stock of the Smith Companies are held as part of Joe s estate, Joe s Revocable Trust, or any trust created under Joe s last will and testament or Joe s Revocable Trust, no such shares can be transferred except in accordance with the following provisions. a. Notice. The personal representatives or trustees proposing to transfer shares of stock of the Smith Companies must give the trustees of the 2013 Insurance Trust not less than 180 days advance written notice of any proposed transfer, and must notify them of all terms and conditions of the proposed transfer, including the price (if any) and the identity of the proposed transferee (and in the case of a transfer to a transferee that is not an natural person, must disclose all beneficial interests in the transferee). True, correct, and complete copies of all documents 6
7 setting forth the terms and conditions of the proposed transfer must accompany the notice, or the notice will be void. b. Bona fide sale. If the proposed transfer is a bona fide sale to a third party, the trustees of the 2013 Insurance Trust will have the right to purchase all or any portion of the stock proposed to be transferred upon the same terms and conditions as the proposed offer. c. Exception for Certain Transfers. The provisions of this clause 3 will not apply to a distribution made by the personal representatives of Joe s estate to fund a residuary bequest to the trustees of Joe s Revocable Trust; to the trustees of Joe s Revocable Trust in making distributions to fund bequests to continuing trusts (such as a marital deduction trust or a trust to use Joe s unified credit); or to a sale to the 2013 Insurance Trust as provided in clause 4. The provisions of this clause 3 will otherwise apply to the personal representatives of Joe s estate and the trustees of Joe s Revocable Trust, including funding bequests that are to be distributed free of trust, and they will apply to trustees receiving bequests. d. Certain Transfers During Mary s Lifetime. If a transfer other than a bona fide sale to a third party is proposed to be made during Mary s lifetime from a trust that was elected to qualify for the federal estate tax marital deduction (in whole or in part) the trustees of the 2013 Insurance Trust will have the right to purchase all or any portion of the stock proposed to be transferred at fair market value. The trustees of the 2013 Insurance Trust shall pay the full purchase price in cash at closing. If the fair market value of the shares purchased by the trustees of the 2013 Insurance Trust as of the date of purchase is finally determined for federal estate and gift tax purposes to be worth more or less than the purchase price paid, the number of shares transferred shall be reduced or increased (as the case may be) to reflect the correct number of shares that should be transferred based upon the purchase price paid. e. Closing Date. The trustees of the 2013 Insurance Trust will set the closing date for any shares elected to be purchased. The closing must occur within the period of the notice of the proposed transfer, or (if applicable) within 60 days after the completion of the appraisal of fair market value if that occurs after the notice period, unless extended by agreement of the parties. f. Continuing Restriction. If the trustees of the 2013 Insurance Trust do not purchase all of the shares proposed to be transferred by the expiration of the deadline for closing, the balance of those shares may be transferred to the proposed transferee but only on the same terms and conditions set forth in the original notice to the trustees of the 2013 Insurance Trust. If the proposed transfer is not completed within 60 days after expiration of the deadline for closing, the restrictions on transfer under this clause 3 will apply again to the shares not transferred. 4. Mandatory Purchase by Insurance Trusts. Whenever the trustees of the 2013 Insurance Trust collect benefits from life insurance policies held on the lives of Joe or Mary, they shall be obligated to use all of those benefits to purchase shares of stock of the Smith Companies (and the parties to this Agreement owning those shares will be obligated to sell those shares), as follows. a. Purchase by 2013 Insurance Trust. The trustees of the 2013 Insurance Trust shall use all such benefits collected by them first to purchase all such shares with voting rights held as part 7
8 of Joe s estate; then next, all such shares with voting rights held as part of Joe s Revocable Trust upon his death prior to those shares being used to fund bequests made in Joe s Revocable Trust; then next, if Mary survives Joe, all such shares with voting rights held as part of the trust created for Mary under Joe s Revocable Trust which was elected (in whole or in part) to qualify for the estate tax marital deduction; then next, all such shares with voting rights held under any other provisions of Joe s Revocable Trust. If death benefits remain after purchasing shares with voting rights as provided above, the trustees of the 2013 Insurance Trust shall use the remaining benefits to purchase shares without voting rights in the same order of priority listed above. c. Purchase for Fair Market Value. The trustees of the 2013 Insurance Trust shall pay fair market value for all shares they purchase. If the fair market value of the shares purchased is finally determined for federal estate and gift tax purposes to be worth more or less than the purchase price paid, the number of shares transferred shall be reduced or increased (as the case may be) to reflect the correct number of shares that should be transferred based upon the purchase price paid. d. Payment Terms. The purchase shall be made within 90 days after the death benefits are collected by the trustees of the 2013 Insurance Trust. The full purchase price shall be paid in cash at closing. 5. Superior Contractual Rights. Joe acknowledges that the contractual rights given to the trustees of the 2013 Insurance Trust under this Agreement are being extended to maintain common control of the Smith Companies for the benefit of his family. Joe agrees that the rights and interests of his estate, Joe s Revocable Trust, each trust created under his last will and testament or Joe s Revocable Trust, and the beneficiaries of his estate and those trusts with respect to the stock of the Smith Companies shall be subordinate to the contractual rights given to the trustees of the 2013 Insurance Trust under this Agreement, except that they shall have no rights with respect to any shares of stock passing to a trust for Mary s benefit which is elected to qualify for the federal estate tax marital deduction (in whole or in part) that would cause those shares or that trust to fail to qualify for the marital deduction. 6. Governing Law. This Agreement will be governed and controlled solely by Florida law (excluding Florida law concerning choice of law). 7. Amendments. This Agreement may be amended or revoked only by written instrument signed by all of the parties. This Agreement cannot be amended, revoked, or modified in any manner by oral statements or agreements, or by conduct, even if the other party acts in reliance upon those oral statements, agreement, or conduct. 8. Binding Effect. This Agreement shall inure to the benefit of and shall be binding upon all of the parties, their heirs, legal representatives, successors, and assigns. No party may assign this Agreement or any of that party s rights, interests, or obligations under this Agreement without the prior written approval of all the other parties. 9. Counterparts. This Agreement may be executed by the parties in one or more counterparts, each of which will be an original and all of which will constitute but one constitute but one agreement. 8
9 Joe Smith, individually and as trustee of the Joe Smith Revocable Trust Sally Smith, as trustee of the Smith Family 2013 Irrevocable Trust Answer 6. Include a power to reacquire assets in the trust instrument. See Internal Revenue Code section 675(4)(C) and Revenue Ruling The following is an example of such a provision. A. I reserve the right, exercisable by me in a nonfiduciary capacity and without the approval or consent of the Trustee or any other person in a fiduciary capacity, to acquire or reacquire by bona fide purchase the whole or any part of the trust estate at its then fair market value for adequate and full consideration payable in money or money's worth of other property, subject to the following. 1. I shall not have any right, however, to acquire or reacquire any stock with voting rights of a controlled corporation as defined in section 2036(b) of the Internal Revenue Code. 2. The Trustee must determine that the cash or other assets transferred by me in exchange for the assets of the trust estate acquired or reacquired by me are of equivalent value. If the Trustee determines that the values are not equivalent, it shall take steps to ensure that appropriate adjustments or payments are made to ensure that the exchanges are of equivalent value. 3. My right cannot be exercised in a manner that can shift benefits among the beneficiaries of any trust under this trust agreement. 4. I can release this right at any time or times, in whole or in part, by a written instrument signed by me and delivered to the Trustee. Each such release will be irrevocable, permanent, and binding upon me. 5. My rights under this clause can be exercised by a person named by me in a durable power of attorney or by a court appointed guardian. Answer 5. Provide in the marital agreement for periodic contributions to an inter vivos QTIP trust for the benefit of the settlor s spouse. The settlor can serve as trustee of the trust during the marriage and manage all investments of the trust estate. If the settlor spouse is concerned about the beneficiary spouse s mandatory entitlement to all income of the QTIP trust annually, that right will be satisfied if the beneficiary spouse is given a right to withdraw the income, even if the trust agreement provides that the income will remain in the trust if not withdrawn by the beneficiary spouse. If the settlor survives the beneficiary spouse (whether or not they are 9
10 married when the beneficiary spouse dies), the trust assets can remain in trust for the benefit of the settlor after the beneficiary spouse s death without inclusion in the settlor s gross estate, because the beneficiary spouse is deemed to become the transferor of the assets included in the beneficiary spouse s gross estate under Internal Revenue Code section 2044, even though the settlor spouse retained a beneficial interest in the trust after the death of the beneficiary spouse. Be careful to advise the parties to the marital agreement that a timely QTIP election must be made with respect to each contribution to the QTIP trust. Note that the trust will be a grantor trust for income tax purposes as to the settlor spouse during the marriage. Even if the parties later divorce, the beneficiary former spouse will be taxable on the fiduciary accounting income of the trust, but the former spouse who was the settlor will remain taxable on the capital gains of the trust even though the parties are divorced. See Internal Revenue Code section 682. Answer 4. Create an irrevocable inter vivos trust for the benefit of the client s minor child with the same beneficial terms that the client has in his will or revocable trust. Name a friendly person as the trustee, and have the client retain a power to remove and replace trustees. Have the client deed his homestead property to the trustee of the irrevocable trust but reserve a life estate in the deed of conveyance. The reserved life estate preserves the exemption from creditors and the homestead property tax exemption. The trust instrument should provide for mandatory distribution of the homestead property back to the client on the first to occur of his child s death or his child s eighteenth birthday (when the child is no longer a minor and the homestead restrictions on devise go away). To avoid a completed gift of the entire value of the residence (despite the retained life estate) under Internal Revenue Code section 2704, be sure to have the client retain an inter vivos (not testamentary) power of appointment over the trust corpus in order to make the gift to the trust an incomplete gift and thus not subject to immediate gift tax. Note and follow carefully the provisions of Florida Statutes section Answer 3. Provide for a designated representative to represent the interests of the children and to receive accountings and other information on their behalf. See Florida Statutes section The following is an example of such a provision. A. I do not believe that it is in the best interests of my wife or of my children for anyone other than my wife to know about the existence of the Marital Trust or how it is administered while my wife is alive. Therefore, I am designating a representative to act on behalf of my descendants with respect to the Marital Trust, and to receive all notices, information, accountings, and reports on their behalf. I direct that none of my descendants be informed of the existence of the Marital Trust during my wife s life unless she gives her prior approval. I further direct that no information about the Marital Trust ever be furnished to any of my descendants while my wife is alive, such as a copy of this trust agreement, trust accountings, tax statements or reports, or any other documentation or information of any nature whatsoever concerning any such trust, unless my wife has given her prior approval. The designated representative may override this direction to the extent that she or he believes necessary and appropriate for the best interests of my descendants, but only after taking into account and giving priority to my wife s best interests. 1. I appoint my brother Anthony as the initial designated representative for my descendants. Anthony can appoint successor and alternate successors to succeed him as designated representative, and he can remove anyone designated to serve as a successor. At 10
11 Anthony s option, successor designated representatives named by him may be given the same right to name and remove successor and alternate successor designated representatives. 2. If Anthony fails or ceases to serve as designated representative, and if all designated representatives named by him or by his successors fail or cease to serve, my siblings who are then legally competent will serve as a committee, with the authority to appoint one or more successor and alternate successor designated representatives. The committee members serving from time to time will have the authority to name anyone to fill a vacancy on the committee or to serve as an additional member. If at any time there are no members of the committee then serving, the Trustee may appoint two or more persons to serve as members of the committee. Each person appointed to the committee by the Trustee must be a descendant of my parents or a spouse or surviving spouse of any such descendant. 3. No person who is then serving as a Trustee can act as designated representative or serve as a member of the committee authorized to appoint successor designated representatives. 4. Any designated representative then serving may resign by giving at least thirty days written notice to the persons then having the authority to appoint successor designated representatives and to the Trustee. 5. Each designated representative will serve without compensation. 6. No designated representative will be liable for her or his actions or failures to act made in good faith. 7. The Trustee and each person employed by it to advise and assist it in the administration of any trust created under this trust agreement may act in reliance upon the designated representative s actions and failures to act without any duty to determine whether those actions or failures to act were made in good faith. I direct that the Trustee and all persons employed by the Trustee be held harmless and indemnified from the trust assets for any liability, damages, attorney s fees, expenses and costs incurred by reason of relying upon the designated representative s actions or failures to act. Answer 2. An attorney who draws a will which names that attorney or another person in the attorney s firm to serve as personal representative may have a conflict under the ethics rules, thus triggering the requirements for an informed waiver by the client. See the comment to Florida Rule of Professional Conduct 4-1.8: This rule does not prohibit a lawyer from seeking to have the lawyer or a partner or associate of the lawyer named as personal representative of the client's estate or to another potentially lucrative fiduciary position. Nevertheless, such appointments will be subject to the general conflict of interest provision in rule when there is a significant risk that the lawyer's interest in obtaining the appointment will materially limit the lawyer's independent professional judgment in advising the client concerning the choice of a personal representative or other fiduciary. In obtaining the client's informed consent to the conflict, the lawyer 11
12 should advise the client concerning the nature and extent of the lawyer's financial interest in the appointment, as well as the availability of alternative candidates for the position. It is highly advisable to give a written disclosure and obtain a written waiver from the client. The following is an example of such a letter. Dear Client: This letter will confirm that you have instructed me to revise your will and your revocable trust agreement to change the provisions governing appointment of your personal representatives (under your will) and the succession of trustees (under your revocable trust agreement). Currently Existing Documents Presently, under your existing documents before making these changes, your children A and B would serve as the personal representatives under your will upon your death. If one of them failed or ceased to serve, the other one of them would serve alone. If both of them failed or ceased to serve, Corporate Fiduciary would serve alone. Daughter A and Corporate Fiduciary would serve as successor trustees under your revocable trust during your lifetime if you became incapacitated, and after your death during the period of administration of your estate. If Daughter A stopped serving (and did not appoint a successor to herself), Son B could appoint a successor trustee to Daughter A (and he could appoint himself as a trustee if he wanted to). Daughter A can remove Corporate Fiduciary at any time. If she is unable to do so, Son B can remove Corporate Fiduciary at any time. However, a corporate trustee is required to serve at all times. When the distributions are made from your revocable trust after your death to the separate trusts for your children, the trustees of your revocable trust will stop serving, and the trustees under the separate trusts for your children would take over each child s inheritance. For example, the trustees of your revocable trust would distribute Daughter A s share of the trust assets to the trustees of her dynasty trust (Daughter A and Corporate Fiduciary). The same thing would happen for Son B s share (Son B and Corporate Fiduciary are the trustees of Son B s dynasty trust). The Revised Documents Under the revised will, I and Corporate Fiduciary will serve as your personal representatives. If I fail or cease to serve, Corporate Fiduciary will be your sole personal representative. Under the revised revocable trust, I and Corporate Fiduciary will serve as your successor trustees when you stop serving. If I fail or cease to serve, Corporate Fiduciary will be your sole trustee. A corporate trustee is required at all times after you have stopped serving. I have the 12
13 right to remove Corporate Fiduciary as trustee, but I must replace it with another corporate trustee. Under the revised trust, I and Corporate Fiduciary (as the nominated successor trustees) will have the authority to retain a board certified medical doctor to determine your capacity. Under the currently existing trust, that authority is given to your children. If the doctor determines that you are no longer legally capable of managing your own affairs, I and Corporate Fiduciary would step in as your successor trustees. You would still have the ability to challenge any such determination by taking it to court, and of course, if we had wrongly believed you to be incompetent, you would be free to terminate our employment and service as your trustees. As your personal representatives and trustees, both I and Corporate Fiduciary will be entitled to reasonable compensation for our services. In my case, I would be entitled to receive reasonable compensation for my services as personal representative and trustee in addition to reasonable compensation for my or my firm s separate professional services for legal work. Florida law gives a percentage fee guideline for personal representatives in probate estates, but the guideline is not mandatory, and your personal representatives could be paid for their services on some other basis (such as a fixed fee, or a reduced percentage, or based on time spent). For trustees, Florida law provides only that they are entitled to reasonable compensation. Generally speaking, when you have two or more personal representatives and trustees, the amount of fees paid to them is greater than if you had only one personal representative and trustee. The guideline for personal representative fees in the Florida Statutes generally limits the total compensation for all personal representatives combined at twice the amount that one personal representative would receive, but again the statute is only a guideline. The persons bearing the impact of the payment of personal representative and trustee fees (in your case, the trusts for your children) will have the opportunity to object to the amount of all fees and to have the court determine the amount of compensation. Your existing trust prior to these revisions provided that an individual Trustee will be liable only for actions or failures to act that are made in bad faith, whereas a corporate Trustee will be liable for its actions or failures to act that are negligent or that breach its fiduciary duty. Thus individual Trustees are held to a less strict standard of liability than a corporate Trustee. The reason for this difference is that the individuals you have named as your Trustees are not in the business of serving as Trustees. On the other hand, a corporate Trustee is in the regular business of serving as a trustee and therefore should be held to ordinary negligence standards in determining whether it should be liable for the consequences of its actions and omissions. You want to encourage your individual Trustees to serve by requiring only that they act in good faith by paying proper attention to the purposes of the trust and your best interests and the interests of your beneficiaries. As noted above, this provision has been in your trust instrument for a long time before you decided to ask me to serve as a successor Trustee. It was not inserted or included to protect me specifically, but will apply to all individuals who ever serve as your Trustee. You are always free to change the designation of who will serve as your personal representatives and successor trustees, as well as the standard of conduct and liability to which 13
14 they are held. It is not necessary that you name me as a personal representative or trustee. You are free to name any one or more of your family members as personal representatives even if they are not Florida residents (but for those relatives who aren t Florida residents, only relatives within a certain degree of relationship, such as your children and grandchildren, and your siblings and their descendants). You are free to name anyone who is a resident of Florida as a personal representative even if not related to you. There are no restrictions under Florida law on who you can name as trustees of your revocable trust. If you are still in agreement with the appointment of me as a personal representative and successor trustee together with Corporate Fiduciary, instead of having your children serve, I would appreciate you signing a copy of this letter so that I may place it in our files. Sincerely yours, Attorney I have read the preceding letter, and I am signing my name below to express my understanding and agreement. Witnessed by: Signed by me on March 21, Client s Name Answer 1. The probate attorney should have an engagement letter which at the very least should make it clear that the probate attorney is not being retained to give tax advice or to handle any estate tax matters, and that the probate attorney has no responsibility for those matters. The engagement letter should be signed by the wife both individually and in her capacity as personal representative (and if someone other than the wife is appointed as personal representative, by that other person). The engagement letter should recommend that a professional adviser with expertise in federal estate tax matters be retained to advise the wife and the personal representative. Why should an engagement letter for an obviously insolvent estate not only disclaim any responsibility for estate tax matters, but also affirmatively recommend that a professional with expertise in estate tax matters be retained? Suppose that no estate tax return is filed for the husband s insolvent estate, and the wife s share of the wrongful death damages is ten million dollars. Suppose that the wife dies a year after the recovery, with her ten million dollar recovery intact. What are the estate taxes for the wife s estate? The estate tax will be 40% of the wife s taxable estate that remains after deductions and after applying her applicable exclusion amount, 14
15 which is $5 million (indexed for inflation), and so her estate tax will be in the range of approximately $2 million. What would the estate tax for the wife s estate have been if an estate tax return had been timely filed for her deceased husband s insolvent estate? If an estate tax return had been timely filed for the husband s estate, his full $5 million estate tax exemption (indexed for inflation) could have passed to his wife because of portability under Internal Revenue Code section 2010, and no estate tax would have been owed by the wife s estate. The failure to elect portability results in damages to the beneficiaries of the wife s estate in the approximate $2 million amount of estate tax owed by her estate. It may be reasonable to assume that an attorney retained to represent the personal representative of a married decedent s estate has a duty to advise the personal representative of the necessity to timely file an estate tax return in order to make the portability election and to avoid wasting the husband s unused applicable exclusion amount that was made possible under the portability provisions made permanent in the American Taxpayer Relief Act of For the personal representative to waive the duty (if there is one) of the attorney to advise on portability, the personal representative must have a general understanding of what portability is, and what the potential consequences are if the portability election is not made. A waiver made by a person who does not understand what is being waived will not be enforceable. Therefore the engagement letter must set forth a general explanation of portability and the consequences of making or not making the election that will be sufficient to convince a judge or a jury in a later suit against the attorney that the personal representative had an understanding of the topic that was sufficient to waive any duty of the attorney to give advice about portability. The client should sign the engagement letter, and the attorney should keep a copy of the signed engagement letter so that the attorney can prove that the client did in fact make a knowing and voluntary waiver. If the personal representative fails to timely file an estate tax return to make the portability election, the person responsible for advising the personal representative on the portability election (whether the attorney or an accountant or other tax adviser) should advise the personal representative to seek relief under Internal Revenue Code section 9100 for authority to file a late return to make the election. If the probate attorney does not obtain a waiver of any duty to advise the personal representative about the election and then discovers that the election was not made, the probate attorney should advise the personal representative to seek section 9100 relief. Relief should be available if the amount of the gross estate was not large enough to require the filing of an estate tax return, but not available if the gross estate was large enough that an estate tax return was required. See T.D (July 9, 2012): When an executor is not required to file an estate tax return under section 6018(a), the Code does not specify a due date for a return filed for the purpose of making the portability election. The temporary regulations in T(a)(1) require every estate electing portability of a decedent s DSUE amount to file an estate tax return within 9 months of the decedent s date of death, unless an extension of time for filing has been granted. Because the requirement to make the portability election on an estate tax return for an estate under the threshold filing size is regulatory and not statutory, section 9100 relief should be available. 15
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text:
Cell type frame cold bender
You May Also Be Interested In:
cold bender
flat bulb
frame bender
mechanical arms
Two mechanical arms can realize the following actions , clamp the proximate matter, horizontal hunting for incoming stock and return of material, vertical prebending and horizon bending, bend and straighten the proximate matter in vertical direction and vertical direction once.
Control effectively distortion in the bending progress. object of manufacture, flat bulb steel, unequal angle bar, T proximate matter, steel flat
Bend high quality of positive, anti positive and S shaped frame or other parts
The follow up gear is convenient for rebounding and incoming stock
Programme control and high semiautomation
Proprietary technology of this machine:
manipulator type feeding equipment. feeding mechanism is convenient for operating and save the labor power
bending assembly with middle frame. clearance of bending is adjustable, and the working range is large
adjustable vertical prebending leveling assembly. three dimensional bending to eliminate sidewise bending
flush bonding collet bending assembly for T proximate matter. middle grip mechanism is not complicated, visual space is large.
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subset: commoncrawl


text:
Pedestrian injured in hit and run
BY Brian Powers - firstname.lastname@example.com
A Marion man remains hospitalized after being struck by a vehicle Saturday evening, according to Marion Police Department.
Craig Rench, 54, of Marion, was walking near a CVS Pharmacy on the 1100 block of South Washington Street when he was struck by a silver 2000 Dodge minivan heading north on Washington Street at approximately 6:44 p.m., according to MPD Deputy Chief Stephen Dorsey.
Dorsey said a witness told police she witnessed the van strike Rench and continue driving without stopping to check on him. Dorsey also said a license plate number was noted and reported to police. MPD is investigating the lead on the plates.
According to MPD incident reports and eyewitness statements, the vehicle did not appear to make any attempt to slow down or stop prior to hitting Rench.
"Mr. Rench was flown to St. Vincent Hospital in Indianapolis via Lifeline helicopter for head and lower extremity trauma," Dorsey said.
St. Vincent Hospital representatives confirmed Rench is still hospitalized in the Trauma Intensive Care Unit at their 86th Street location but were unable to provide any further update as to the victim's condition.


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Cotopaxi Questival movie club: recommend your favorite scary movie with brief explanation why.
Make a 15 second commercial for Downtown Las Vegas
Checkpoint 2 - TIMEFRAME (6pm-7pm) - Find the Cotopaxi team back at the Giant Mantis, complete the challenge and post a team photo showing your checkpoint 2 stamp. Plan accordingly the challenge takes some time to complete.
COMPLETE BOTH COTOPAXI CHECKPOINT CHALLENGES - Submit team photo with both passport stamps visible.
Dance on the ceiling, I don't care how just figure it out Lionel Richie did it so you should too.
Brush your teammate's teeth for them, turn the water off whilst brushing. (save water, what what!).
It's getting colder outside, put on as many sweaters as you can (5+) and body slam a teammate
Dress up as an investigative team and make a chalk outline of one of your teammates.
In a space that allows, purchase and shot put a pumpkin (the size of a shot put shot) as far as you can and measure the distance. Clean up whatever mess you make.
Everyone on your team eats one raw clove of garlic each. #foryourhealth
Bake a cake, and put candles on it. Find a stranger not participating in Questival and sing "Happy (insert the day, i.e. Saturday) To You" to them. Make sure they blow out the candles.
Create a team logo or crest and draw it on your totem. Make sure to include "OktoberQuest Las Vegas 2017"
Do the Eggnog Mile. Run a mile while drinking a 16 oz. cup of eggnog at every 1/4 mile (every lap if you're on a track). Timelapse video required. #returntosender
***PRIZE CHALLENGE*** Dress up like a vampire and walk through a public sunny place with an umbrella shading you from the sun.
Ride a broomstick through a public place. (Be a respectful witch or warlock.)
Stack 5 apples on top of each other with no other supports.
Film yourself trick or treating at a friends house that is not participating in the questival.
Find a real life black cat; be nice and don't terrorize it.
Checkpoint 1 - TIMEFRAME (noon-1pm) - Find the Cotopaxi team at Lorenzi Park (we'll drop a pin close to checkpoint time), complete the challenge and post a team photo showing your checkpoint 1 stamp. Plan extra time, checkpoint closes at 1:00pm exactly.
Find and photograph a Maine license plate. The real thing not a photo or any other facsimile.
Video a teammate throwing a doughnut hole as fast as they can at another teammate's face (Protect your eyes!).
Smash a pie in one of your teammates face, pumpkin or otherwise. Slow motion video.
Get in full ski or snowboard gear and lay out in your yard as if you were tanning.
Timelapse footage of your entire team holding a team plank as long as possible. One teammate may film. #respect. Don't forget your totem.
Go bobbing for a fruit or vegetable of your choice, anything except apples!
Order a pumpkin spice latte under the name "Bueller" when you pick it up tell them "Life moves pretty fast. If you don't stop and look around once in awhile, you could miss it."
Eat an entire can (15 oz minimum) of canned pumpkin baking filling as fast as you can. Post your time in the video description. It's full of vitamin A.
Hug a stranger that is not participating in the Questival for 15 seconds.
Go to a restaurant serving food from a country you've never been to, and eat a dish you've never heard of. Be honest, really try something new and make it count.
Give everyone on your team new nicknames and create name badges so you don't forget.
Successfully arrive at the kick-off/launch party at having parked legally and lawfully or take public transport.
Take a picture with a stranger who has your FAVORITE Near-Halloween costume on during this Near-Halloween weekend.
Find and take a team photograph with your favorite piece of Downtown Street Art.
Find an awesome stranger not participating in Questival who is down for a trust fall. Then... hold a trust fall.
Cross the street walking like you would be walking on the moon. Peace out gravity!
Complete the kickoff challenge at 7:30 (It will be announced from the stage)
Find and take a team photograph with your favorite piece of Vegas Street Art, must be different than your "downtown street art" submission.
Build something creative from the giant legos or foam blocks at the Container Park and take a picture with your creation.
Play a round of Giant Connect Four or Llama "Cornhole" at the Festival with another team.
Take a selfie or a team picture with Miguel the Llama. (We will announced from the stage when Miguel arrives)
Procure a pumpkin for your team. You may need it in one of the upcoming challenges :wink:


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FoxNews.com -- (06/16/2017) The USS Fitzgerald was under its own power but had limited propulsion after being involved in a collision with a Philippine-flagged merchant vessel ACX Crystal while operating off the coast of Japan, according to the U.S. military.
One sailor has been injured and the U.S Navy is working with the Japanese Coast Guard to conduct a medevac via helicopter. There are currently no reports of any deaths.
The incident happened 56 nautical miles southwest of Yokosuka, Japan.
The ship suffered damage on her starboard side above and below the waterline. The collision resulted in some flooding. The full extent of damage is being determined.
Live footage shot from a helicopter Saturday morning by Japanese broadcaster NHK showed heavy damage to the mid-right side of the Navy ship, which appeared to be stationary in the water. People were standing on various parts of the deck.
The collision occured at approximately 2:30 a.m. local time on June 17.
"There is no danger of the ship sinking," one official told Fox News.
The incident will be investigated.
Fitzgerald, a guided-missile destroyer, carries Tomahawk cruise missiles and missiles capable of shooting down ballistic missiles, part of the regions ballistic missile defense program.
All content © Copyright 2000 - 2018 Frankly and KBRK. All Rights Reserved.
For more information on this site, please read our Privacy Policy and Terms of Service.


text:
Dating a second cousin Freechatxxx
OKCupid, for example, is structured more heavily towards casual dating and hooking up.
Match.com, on the other hand, leans towards more conventional relationships while e Harmony is specifically marketed towards (straight) people who are looking to get married ASAP while Plenty of Fish is the dating equivalent of a long weekend in Innsmouth.
Even for people like me who the whole dance and the chase and the thrill of the new, there will be points when you really just want to take a step back from it for a while and catch your breath and let your ego recover from the beatings that tend to come with it. But just as when you're trying to meet your future snugglebunny the old-fashioned way, it's important to understand the potential headaches that come with those marathon OKCupid sessions.
Many of the things that drive people away from online dating can be headed off at the pass with some preparation.
In the great chain of credibility, being told something is the least believable.
We often carry this mindset over into online dating and start to give one person – usually the first one to respond – all of our attention, ignoring everybody else until that first conversation has run it's course.
This is a mistake – and one that makes online dating considerably more inefficient and tedious. Some of the oldest and most boring cliches of online dating are the people who just say that they're some attractive quality… Saying that you're funny or spontaneous or romantic is the dating site equivalent of "I listen to a little bit of everything except country and rap." It's so generic as to mean nothing.
Many people treat online dating as though they were talking to somebody in a bar.
In the physical world, unless you're Jack Harkness, flirting with several different people simultaneously is a major faux-pas and likely to leave you going home alone – possibly wearing several drinks.


text:
Reminder: Deadline to file for a 2015 property tax refund is Aug. 15
Homeowners and renters are reminded that if they want to file for a Minnesota property tax refund for 2015, the deadline to do so is Tuesday, Aug. 15. They also are able to file a claim for a property tax refund for 2016; however, the deadline for that isn't until Aug. 15 of next year.
According to the Department of Revenue, more than 850,000 Minnesotans received a total of $645 million in property tax refunds last year. That averaged out to $840 for homeowners and $635 for renters.
To be eligible for a refund, a homeowner must have had a household income of less than $107,930 in 2015. For renters, the income limit in 2015 is $58,490. Forms, instructions and additional eligibility requirements can be found on the Department of Revenue's website: www.revenue.state.mn.us.
Any questions about property tax refunds and eligibility requirements should be directed to the Minnesota Department of Revenue at 651-296-3781 or 800-652-9094.


text:
The Birth of Solar Powered Tea Lights
Bottle trees are featured as accessories in the majority of the prestigious flower show garden displays throughout the world. These plants may still be enjoyed with supervision. Even though you can wait and get bedding plants for your garden, part of the magic for kids is to see the seeds germinate. Based on your zone, you might want to begin your seeds indoors.
You must cut wood from your own land or your going to need to get it from another person. In case you have wood on your land or quick accessibility to it then you need to use it. Or you'll be able to use wood to heat your residence and heat your homes hot H20. If you must purchase your wood it will be an additional expense. When the wood has completely dried out split this up very small to utilize it when you will need to begin a fire. You will be able to see through the glass from the outside the garage.
Some lights arrive in the shape of icicles or snow flakes. Battery Operated Lights may be used in places where electrical wiring is not feasible or when you simply don't need the price of expensive electrical work in the very first spot. These Eco-friendly lights are better for the surroundings and you may use them anywhere there's decent exposure to the sun. These solar spot lights arrive in various colours and shapes. Stainless steel solar lights are offered in a vast array of designs. Installing outdoor solar lights are sometimes a great and enjoyable undertaking. Finally, these solar powered Christmas lights arrive in a number of forms and sorts.
Solar Powered Tea Lights Features
Yeah, it is a good concept to do that once again. It's almost always a good idea to get some fully charged batteries on hand. It is absolutely worth seeing! With somebody who has a creative mind to reuse bottles similar to this one, this would be an excellent approach to inspire kids to be creative ones also. So you truly do need to get ready and ready. Think of all of the other things you need to do. Last, you can receive a selection of types to fulfill your decorating needs.
If you're thinking of buying solar panels, visit a respectable dealer and get somebody who is aware of what they're talking going to help you discover what you want. The great thing is that you can begin with a couple of panels and add more later. Solar panels, such as other technology, is getting more affordable all the time. It powered Christmas lights are great for the environment as well. You have to drink a great deal of water out there and they make it simple to achieve that. It's possible to rent a tiny boat and create a tiny ride on the river el Salado. More will say that it's an unprecedented all-natural disaster.
Characteristics of Solar Powered Tea Lights
Solar Powered Tea Lights The ambient and dAcor is extremely unusual and distinctive. You should have the ability to jump the sensor and cause the fan to operate whether the fan isn't malfunctioning. The voltage is quite low as is the wattage so there's no possibility of genuine harm or damage. In the event the voltage to the fan is in the appropriate variety, the fan is most likely malfunctioning. Typically, the battery would gradually discharge till the vehicle stops. It drives the motor in the normal way, so the car moves along the road.


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I just got myself ready, both kids ready,(we even look nice!) the bag packed, antibiotics administered, dog put away, and a few min to spare for the blog before I leave. I did all that in 45 minutes. Impressed? I am. I normally have Kyle here to help.. so this is pretty cool. I don't want to make this an everyday habit though. ;) Time limits are harder. Today I am going to a Mom 2 mom leaders breaskfast. We are going to discuss some stuff for mom2mom then just relax and have fun. We have been cramming trying to make this group a go, when the person who was in charged stepped down, and they just figured we would let the group go. Nope. Sorry. Its too important to us, and its too important to the moms who come. We don't want to just give up. So the first half of this year even though we started late has gone very well. I am looking forward to the months to come. Ok gotta run :)
WHY my heart belongs to March for Babies
7 years ago


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text:
Model (draw, render, animate, simulate, ...) a possible final project, and post it on your class page with original 2D and 3D files.
I decided to work with the Aquapioneers' logo I recently drafted. I first open it with Photoshop and convert it in black and white and saved it as .jpg to get a bitmap image
To convert this bitmap into a vector image, I've used Inkscape and followed these steps
Image selected / path trace image thresthold (the lower the value is the more white the higher the value is the darker / we hit ok and we close the window
Then to prepare the vector for OpenScad we must do some tricks. As OpenScad has a problem with curves, we must convert all the curves to corner points.
Select the shape, extensions / modify path / flatten beziers (The small the number, the closes aproximation, the more lines, the bigger the file will be: We have a compromise with this. We chose now 0.1 click ok and close the window; Now file save as: we choose autocad .dxf (unit: mm, uncheck LWPOLYline)
OpenSCAD is a free CAD software that will be usefull when it comes to 3D printing. To get started with Open OPenScad, open a new file. A code window will appear on the left side and a 3d window on the right side. To get started I've open the Help / Documentation and go to point 4 "Using 2Dsubsytem" / click point 1.4 / import dxf. It is goood the remember that values in OPenScad are in millimeters and you nedd to save it on the same folder as the dxf (always same folder) otherwise the compilation will not work.
<pre linear_extrude(height = 5, center = true, convexity = 10) import_dxf(file = "aquapioneers.dxf";>
Then go to design and click on render. If we want to change the size of the model, we can go back to inkscape and change it there and save it and go back to OPenScad and render again
Now let's add a new object (a polygon) and place it underneath Aquapioneers' log. For that follow the previous process with a new file on Inkscape and open it in OpenSCAD. In the help we search for translate, on the point 3. An then copy the following line between the two lines
<pre translate(v = [x, y, z]) { ... } >
Now let's work on difference between two objects. For that make sure the polygon goes throw the logo shape
<pre difference(){ linear_extrude(height = 5, center = true, convexity = 10) import_dxf(file = "aquapioneers.dxf"); translate([0, 0, -1]) linear_extrude(height = 10, center = true, convexity = 10) import_dxf(file = "polygon.dxf"); } >
Now let's do it with fonts.
And here is the result with OpenSCAD
A nice feature with Sketchup is that you have access to one of the world's largest site for downloading 3D Models to fuel your creative pursuit: 3D Warehouse . So to place the aquapioneers indoor garden into a housing context, I've downloaded a kitchen model.
Next step will be rendering ! After some bibliography, I decided to try with LightUp a SketchUp renderer plugin that uses object-based. rendering. This means you get results instantly inside the SketchUp window. The speed of LightUp makes it adapted for quick rendering. You can tweak and iterate your models and immediately see results without waiting around for minutes. You can move the camera around your model and watch everything render in real time. I've included some snapshots of the rendering in the flick'r gallery below
I get introduced to Rhino for the first time this week so I started to get familiar with it by following a nice tutorial from our local guru. We worked on a coffe cup in order to learn the basic functions.
Knowing the basic now, I have chosen to work on a pot, a small structure, that will provide support to the plants and their roots in the aquaponics grow bed in order to help them grow healthy..
First action has been to import a bitmap picture that wil help me design the general form of the pot.
Command: "picture frame" helped me to import the bitmap picture frame
Command: "polyline" helped me to trace a line that follow the external shape of the picture.
Command: "revolve" helped me to create a surface by revolving the profile curve that defines the surface shape around the Z axis
Command: "render" helped to render the model using the current renderer producing a color image in a separate display window.
Command: "BooleanDifference" helped me to trim the shared areas of pot & cylender polysurfaces to open the base and top part of the pot
Now its time to extract some materials to enable the plants roots to get in contact with the grow bed.
Command: "polyline" helped me to trace a line that follow the external shape of the picture.
Command: "Revolve" (angle=15°) helped me to generate a required polysurface to be extracted later on.
Command: "Cap" helped me to join the hole edge of this opened surface into a single solid.
Command: "ArrayCrv" helped me to duplicate the red solid 8 times along a circle curve.
Command: "BooleanDifference" helped me trim the shared areas of selected red and green polysurfaces
Knowing the basic now, I have chosen to work on a pot, a small structure, that will provide support to the plants and their roots in the aquaponics grow bed in order to help them grow healthy..
First action has been to import a bitmap picture that wil help me design the general form of the pot.
Command: "picture frame" helped me to import the bitmap picture frame
Command: "polyline" helped me to trace a line that follow the external shape of the picture.
As next week, we will work on laser cutting I wanted to model with precision my first design idea, so that I would be able to laser cut it next week in order to have a first look and feel.
I started by modelling the table on which the aquaponics system will be based on. To work on something more original, I get inspired by the Colorado opensource beehives design project.
Command used: "Polyline", "Cap" (to turn closed polysurface into a solid), "ExtrudeCrV", "Join", BooleanDiff", etc
Then working on the design of the aquarium, the grow bed and the lighting system
Command used: "Shell" command creates a hollowed out shell from a solid. Shell only operates on simple, solid, manifold polysurfaces. These surfaces are removed and the remainder is offset inward, using the outer parts of the removed surfaces to join the inner and outer parts. Nice tutorial on youtube
Commands used: (1)"Filet Edge" creates a tangent surface between polysurface edges with varying radius values then trims and joins the original faces to the fillet surfaces. Followed by a "Shell".
Command used: (1)"The BooleanUnion" command trims the shared areas of selected polysurfaces or surfaces and creates a single polysurface from the unshared areas (2) Followed by a "Filet Edge"
Now that we have all the major modules for the aquaponics system, we can visualize a step by step approach to build it.
I've included below the 3D Model. It can be rotated and zoomed with the mouse/trackpad.
You access and download all the files generated during this week from my google drive:
During this week I got to use many different 2D and 3D softwares. As I was almost new to any 2D and 3D softwares and curious to try different ones, I decided to use each software for a different purpose. 2D software helped me to work on the Aquapioneers logo. 3D software Sketchup helped me to quickly sketch the first design I had in mind for the indoor aquaponics garden. Using its warehouse and rendering plugin, it also help to vizualize the aquaponic system into a housing / kitchen context. 3D software Rhino helped me to design a specific aquaponic component, a pot that could be later on 3D printed to provide support for the plants and also the first design I had in mind for the indoor aquaponics system. I would have loved to try SolidWorks as an alternative for Rhino, but didn't have time this week. Let's do it next one then !