Estate of Merle Allen Whiting, Jr., Deceased, Vicki Ann Whiting, Executrix - Page 3

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          years to live.  Following his operation and terminal illness                
          diagnosis, decedent ceased his regular activities.  Decedent did            
          not have any treatments that would have attempted to cure or slow           
          his cancer.                                                                 
               Decedent’s certified public accountant informed him that he            
          needed an estate plan.  On September 17, 1997, decedent and his             
          wife, Vicki Ann Whiting (Mrs. Whiting), met with an attorney at             
          the firm of Jewell & Moser concerning the drafting of an estate             
          plan. Jewell & Moser is a six-attorney firm in Little Rock,                 
          Arkansas.  Two attorneys are Arkansas board recognized                      
          specialists in tax law.  One attorney is a certified public                 
          accountant.  Two attorneys have a master of laws in taxation.               
               On October 13, 1997, decedent and Mrs. Whiting executed the            
          Merle Allen Whiting, Jr., and Vicki Ann Whiting Trust (the                  
          trust).  On the same date, decedent executed his last will and              
          testament (the will).  Decedent was aware that he was terminally            
          ill with lung and colon cancer when he executed the trust and the           
               The draftsman of the trust prepared only one draft for                 
          decedent to review and execute.  The intent of the draftsman was            
          to create a marital deduction trust that qualified for the                  
          Federal estate tax marital deduction.  Decedent read the trust              
          and the will without asking any questions or raising any                    
          objections.  Neither decedent nor Mrs. Whiting exchanged any                

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