The Cowles Planner- Keeping You Current  
This complimentary e-newsletter from Cowles Legal Systems, Inc. keeps you informed of legislative & other developments and techniques affecting your estate planning practice.

Many opportunities to offer year-end services for clients and to maximize profitability for your practice have been created by recent economic, political and legislative developments, including the results of mid-term elections. The tools included in this newsletter will enable you to promote services and enhance profitability in the final weeks of 2002.

Click HERE for complimentary correspondence to clients to inform them of developments and year-end planning options, and to download a worksheet entitled 'Updating Your Estate Plan'. Downloading the correspondence and client worksheet will allow you to use the letter and worksheet to easily inform your clients of the benefits of your services, build goodwill and confidence in your firm, and generate practice revenue. The materials may also stimulate ideas for other methods of serving clients and building momentum to move into 2003 as a profitable, exciting and satisfying year.

Click HERE for considerations when drafting new plans or reviewing existing ones in the next few months.

Legislative Update:
Social Security Increases - Social Security and SSI benefits will increase 1.4% beginning in January, 2003. Additionally, the maximum amount of earnings subject to Social Security tax in 2003 will increase from the 2002 cap of $84,900 to $87,000 in 2003. The maximum annual Social Security tax paid by employees or employers will increase to $5,394 (a $130 increase), and the level will increase by $260 for self-employed workers, to $10,788.

The Homeland Security Bill, H.R. 5005, passed the Senate on November 19 and will likely become law. (We'll keep you posted on developments.) In addition to establishing the Department of Homeland Security and other provisions, this Bill introduces a new type of charitable trust to provide for spouses, children or some other dependent relatives of members of armed forces, CIA, FBI and other personnel killed in specific lines of duty. The trusts will be referred to as Johnny Micheal Spann Patriot Trusts, after the first CIA officer killed in terrorist related duty after September 11.

Special Offer:
Through December 15, 2002, with an annual subscription to the Trust Plus® estate planning system, receive a free ABA treatise, The Effective Estate Planning Practice ($109.95 value) and immediate access to the Members' Only area at www.cowleslegal.com. The Members' Only area includes an easy to complete marketing plan, practice development materials, and a substantive legal searchable data base. PowerPoint slides and a script for public speaking are even included! Utilize the treatise, the Members' Only materials, and the Trust Plus system to achieve your year end and 2003 objectives. To order and to receive your treatise and Members' Only access code, click HERE and insert Promotional Code #9187. A 30 day money back guarantee applies.

Click HERE for more information on how to receive the complimentary treatise and immediate access to Members' Only by implementing the Trust Plus system.

Click HERE to view the Internet demo: "Maximizing Practice Profitability and Client Service Through Streamlined Estate Planning".

To remove yourself from this list send a blank email to cowlesdirect@cowleslegal.com with remove in the subject line.

Cowles Legal Systems, Inc.
1-800-366-1730
cowles@cowleslegal.com
www.cowleslegal.com