Result of the KeyArx Analytic Process „ Initial estate tax savings of $5.7M (could zero out all estate taxes in future) „ Year 1 income tax savings of $800k with ongoing savings of $300k/yr. „ Asset protected 10.5M asset and over $660k/ year of top line revenue „ Used tax savings to help fund a supplemental retirement income stream of $2.4M+/yr. Result of the KeyArx Analytic Process „ Year 1 income tax savings of $2.4M „ Total income tax savings of $9.8M over 10 years „ Asset protected 18M of top line revenue „ Increased personal liquidity by $900k/year with flexibility to significantly increase that number based on the needs of his business „ Used tax savings to help fund a supplemental retirement income stream of $1.5M+/year for 25 years

1. Experts in Cost Reduction & Business Growth Services
®
Paul Cella
©The KeyArx Groupsm
Ted T. Landgraf
©Above the Standard Procurement Group®, Inc.
KEYWORDS
Medical Practice
Healthcare
Retirement Planning
401(k)
Profit Sharing
Estate Planning
Disability
Mal-Practice Protection
Tax Savings
Abstract: The KeyArx Group and Above the Standard have partnered to provide cutting edge
cost reduction strategies for professionals within the healthcare industry. The following three
case studies illustrate strategic cost saving methods The KeyArx Group was able to utilize, saving
their clients thousands of dollars!
©The KeyArx Groupsm
©Above the Standard Procurement Group®, Inc.
1. Case Study 1
Medical Practice Analysis
Current Situation
„„ 30 Employees Medical Practice
„„ 9 Physicians ($500,000 Income Each)
Concerns | Issues
„„ Making less revenue
„„ Looking to save money
„„ Want more disability
„„ Fiduciary exposure on 401(k) / profit sharing plan
„„ Concerned with Asset Protection: general assets
subject to patients, frivolous creditors, lawsuits &
taxes
„„ No Buy / Sell plan or funding in place
„„ No Succession or Exit Plan for practice in place
„„ Senior physicians concerned with estate planning
Result of the KeyArx Analytic Process
„„ Went through analytic process found over
$108,000 in practice savings
„„ Improved a number of professional areas and
utilized the savings to:
ƒƒ Create bigger qualified deductions for all
physicians.
ƒƒ Engaged a 3(38) Fiduciary on qualified plan
ƒƒ Improved Disability Design with Increased
Benefit Levels
„„ Increased from $10,000 to $15,000 per month
„„ Added Pension Protection of $51,000 per year
„„ Added Key Man Protection of $180,000 for 2
years
„„ Added Mal-Practice Protection of $75,000 year 1
ƒƒ Created asset protection
„„ Created and funded Buy / Sell
„„ Created and funded Exit Plan
„„ Currently implementing advanced planning strat-
egies:
ƒƒ 831(b) Captive for advance planning
ƒƒ Health Captive for practice
ƒƒ Estate Planning Program
Case Studies -
Healthcare Group

2. 2 www.ATSProcurementGroup.com.
©Above the Standard Procurement Group®, Inc.
2. Case Study 2
President of Manufacturing
Company Analysis
Current Situation
„„ Net Worth: $40M & growing
„„ Industry: Manufacturing
„„ Age: Married, mid-fifties
„„ Income: $10M
„„ Exit Thoughts: Not on Radar
„„ Taxes: Paying $3M+ in income taxes
Concerns | Issues
„„ Paying too much in taxes (now & future)
„„ Wealth at significant risk from frivolous creditors,
lawsuits & taxes
„„ Income is tied to success of business
„„ Very little liquidity outside of business
„„ Current lifestyle tied to success of business
Result of the KeyArx Analytic Process
„„ Year 1 income tax savings of $2.4M
„„ Total income tax savings of $9.8M over 10 years
„„ Asset protected 18M of top line revenue
„„ Increased personal liquidity by $900k/year with
flexibility to significantly increase that number
based on the needs of his business
„„ Used tax savings to help fund a supplemental
retirement income stream of $1.5M+/year for 25
years
3. Case Study 3
President | Owner
Retail Multi Location Analysis
Current Situation
„„ Net Worth: $30M & growing
„„ Industry: Retail, multi-location
„„ Age: Manufacturing
„„ Age: Co-owners, late-forties
„„ Income: $1.3M & growing
„„ Exit Thoughts: Not on Radar
„„ Taxes: Paying $535k in income taxes (2011)
Concerns | Issues
„„ Estate tax liability of $12M and growing
„„ Paying too much in taxes (now & future)
„„ Very little liquidity outside of business
„„ Current lifestyle tied to success of business
„„ Lack of integrated plan that deals with all their
moving parts
„„ Wealth at risk of attack
„„ Not sure how 2nd generation of owners can af-
ford future buyout
Result of the KeyArx Analytic Process
„„ Initial estate tax savings of $5.7M (could zero out
all estate taxes in future)
„„ Year 1 income tax savings of $800k with ongoing
savings of $300k/yr.
„„ Asset protected 10.5M asset and over $660k/
year of top line revenue
„„ Used tax savings to help fund a supplemental
retirement income stream of $2.4M+/yr.