Mr. Johnson's publication provides comprehensive and practical coverage of estate, business and financial planning issues encountered by Florida residents and their advisors. 


1.  Florida Residency

A. Benefits
B. Declaration of Domicile
C. Homestead
D. Taxes
E. Estate Planning Documents
F. Procedural Checklist
G. State Audit Guidelines

2.  Florida Wills

A.  Dying without a Will

1. Florida Intestate Succession

B.  Out-Of-State Wills

1. Self-Proving Affidavit
2. Restrictions on Personal Representative

C.  Planning with Wills

1. Tangible Property
2. Minor Children
3. Testamentary Trusts
4. Simultaneous Death
5. Anti-Lapse
6. Codicils

D.  Review of your Estate Plan
E.  Proper Execution

1. Form
2. Witnesses

F.  Revocation of Wills

3.  Will Validity

A.  Invalid Signing
B.  Testamentary Capacity
C.  Fraud, Duress and Undue Influence
D.  Disinheriting
E.  Penalty Clause for Contest
F.  Loss of Will

4.  Probate

A.  Probate Process

1. Assets
2. Debts
3. Beneficiaries

B.  Which Assets are Subject to Probate?

1. Solely-Owned Assets
2. Jointly-Held Assets
3. Insurance, Annuities and IRAs
4. Pay-on-Death Accounts
5. Transfer-on-Death of Securities
6. Revocable Trust Assets
7. Homestead Property
8. Powers of Appointment
9. Digital Assets

5.  Florida Probate Process

A. Pleadings
B. Letters of Administration
C. Personal Representative
D. Notice to Creditors

1. Three Month Limit
2. Two Year Bar

E. Creditors Claims
F. Inventory
G. Accounting
H. Distribution
I. Discharge

6.   Small Estates

A.  Summary Administration
B.  Disposition without Administration

7.  Ancillary Probate Administration

8.  Probate Expenses

A.  Costs
B.  Attorney and Fiduciary Fees

1. Attorneys
2. Personal Representatives
2. Tax Savings

9.   Joint Ownership

A.  Issues for the Married
B.  Tenants by the Entireties
C.  Joint Tenants with Rights of Survivorship
D.  Loss of Control over Property

1. During Life
2. After Death

E.  Preserving Estate Tax Exemptions
F.  Gifting Implications

1. During Life
2. By others after Death

G.  Presumptions of Survivorship

1. Florida Transfer-on-Death Security Act
2. Bank Accounts
3. Convenience Accounts

10.  Revocable Trusts

A. Probate Avoidance
B. Asset Control
C. Disability Planning
D. Guardianship Avoidance
E. Privacy Concerns
F. Estate Tax Reduction
G. Amendments
H. Pour-Over Wills
I. Income Taxes
J. Funding

11.     Revocable Trust Procedures

A.  Trust Document
B.  Beneficiary Provisions
C.  Funding the Trust

1. Securities Accounts
2. Real Estate
3. Assignments
4. Insurance, Annuities and IRAs
5. Principal Residence
6. Tangible Personal Property
7. S Corporation Stock
8. Partnerships
9. Sole Proprietorships
10. Limited Liability Companies

D.  Pour-Over Will

12.     Choosing a Trustee

A. Current Trustee
B. Successor Trustee
C. Corporate Trustees
D. Trust Protectors

13.     Federal Transfer Taxes

A.  The Estate Tax

1. The Estate Tax Exemption
2. The Gross Estate
3. The Taxable Estate
4. The Marital Deduction
5. The Charitable Deduction
6. Computation and Payment

B.  The Gift Tax

1. Gift Splitting
2. Present vs. Future Interests
3. Crummey Powers
4. Hanging Powers
5. Education and Medical Expenses
6. Gift Tax Marital Deduction

C.  The Generation Skipping Transfer Tax

1. Generational Assignment
2. Triggering Events
3. Exemptions and Exclusions
4. Computing the GST Tax
5. Predeceased Parent Exception

14.     Estate Tax Planning Before Portability

A.  All to Survivor

1. Marital Deduction
2. Loss of Exemption
3. Second Death Inclusion

B.  Bypass Trust Planning

15.     Bypass (Credit Shelter) Trusts and Marital Trusts 

A. Separate Trusts
B. Trust Funding
C. Share Allocation

1. Bypass Trust
2. Marital Trust or Share

D. Tax at First Death
E. Tax at Second Death
F. Exemption Usage
G. Partial Usage

16.     Diagram of Bypass and Marital Trusts
17.     Estate Tax Law Changes

A.  Estate, Gift and GST Tax
B.  Portability of exemption
C.  Estate Tax Return and Elections
D.  Bypass Trust Planning
E.  Portability Planning

18.     Disclaimer Planning

A.  Federal Requirements
B.  Florida Law
C.  What can be Disclaimed

19.     Powers of Appointment

A. General Powers of Appointment
B. Special Powers of Appointment

20.     Tax Apportionment

A. Federal Law
B. Florida Law

21.     Generation Skipping Transfer Tax Planning

A.  Allocating the Exemption
B.  Marital Deduction Planning
C.  During Life or after Death

1. Lifetime Direct Skips
2. Other Lifetime Transfers
3. Allocations after Death

D.  Rule against Perpetuities

22.     Planning for Incapacity

A.  Florida Power of Attorney

1. Execution
2. Springing Powers
3. Revocation
4. Suspension and Termination
5. Agents
6. Duties
7. Authority
8. Liability
9. Third Parties

B.  Living Wills

1. Requirements
2. Incapacity Definitions

C.  Designation of Health Care Surrogates

1. Document Requirements

D.  Absence of Advance Directive
E.  Do-Not-Resuscitate Orders
F.  Anatomical Gifts

23.     Guardianships

A.  Types

1. Natural Guardian
2. Emergency Temporary Guardian
3. Standby Guardian
4. Preneed Guardian
5. Voluntary Guardian
6. Guardians of the Person vs. Property
7. Limited Guardian
8. Plenary Guardian
9. Guardian Ad Litem
10. Public Guardian

B.  Proceedings

1. Determination of Incapacity
2. Appointment of Guardian

C.  Guardian of the Property

1. Duties and Responsibility
2. Powers

D.  Guardian of the Person

24.     Types of Trusts

A.  Living vs. Testamentary Trusts

1. Living Trusts
2. Testamentary Trusts
3. Estate Tax Planning

B.  Revocable vs. Irrevocable Trusts

1. Revocable Trusts
2. Irrevocable Trusts
3. “Decanting” Irrevocable Trusts
4. Modification of Irrevocable Trusts

25.     Estate Planning with Life Insurance

A.  Taxation of Life Insurance

1. Income Taxation
2. Estate Taxation

B.  Revocable Life Insurance Trusts

C.  Irrevocable Life Insurance Trusts

1. Advantages
2. Annual Exclusion Qualification
3. Procedures

D.  Beneficiary Designations

E.  Insurance Trustee Protection

26.     Estate Planning with Charitable Giving

A.  Charitable Remainder Trusts

1. Annuity Trusts
2. Unitrusts
3. Advantages
4. Tax Returns
5. Percentage Limitations
6. Income Tax Deduction
7. Deduction Limitations

B.  Pooled Income Funds
C.  Charitable Lead Trusts
D.  Charitable Bargain Sales
E.  Gift Annuities
F.  Family Foundations

1. Tax Reasons
2. Non-Tax Reasons
3. Compliance Considerations

27.     Family Limited Partnerships

A.  Discounts
B.  Asset Protection
C.  Control and Transfer of Value
D.  Appraisals
E. General Partner
F. Other Benefits
F. Disadvantages
H. Guidelines

28.     Personal Residence Trusts
29.     Annuity Trusts and Unitrusts

A. Grantor Retained Annuity Trusts
B. Grantor Retained Unitrusts
C. Term and Payout Calculations

30.     Other Transfer Methods

A.  Outright Gifting
B.  Installment Sales
C. Private Annuities

31.     Asset Protection

A.  Florida Homestead

1. Ownership and Residency
2. Homestead Owned by Revocable Trust
3. Acreage
4. Abandonement
5. Proceeds from the Sale of Homestead
6. Bankruptcy Rules
7. Exceptions

B.  Tenants by the Entireties

1. Exceptions to Exemption

C.  Retirement Accounts
D. Annuities and Life Insurance
E. Florida Statutory Exemptions
F. Self-Settled Trusts
G. Spendthrift Trusts
H. Discretionary Trusts
I. Foreign or Offshore Trusts
J. Limited Partnerships
K. Corporations

1. Individual Liability
2. Corporate Liability
3. Professionals

L. Limited Liability Companies

1. Single Member LLCs

M. General Partnerships
N. Limited Liability Partnerships
O. Limited Liability Limited Partnerships
P. Jointly-Held Property upon Death
Q. Fraudulent Transfers

1. Actual Fraud
2. Constructive Fraud Factors

32.        IRA Beneficiary Planning

A. Trusts as Beneficiaries

1. Tax Effects
2. Distribution Rules
3. Marital Deduction Trusts

B. Charities
C. IRA Disclaimers
D. Stretch IRAs

33.     Planning for the Non-Citizen

A.  The Non-Citizen Spouse

1. Marital Deduction
2. Qualified Domestic Trusts

B.  Nonresident Aliens

1. Estate and Gift Tax
2. Income Taxation

34.      Florida Homestead

A.  Homestead Requirements

1. Ownership
2. Domicile
3. Residency
4. Size

B.  Real Estate Tax Exemption

1. Transfers to Revocable Trusts

C.  Devise and Descent

1. Restrictions on Devise at Death
2. General Bequests

D. Creditor Exemption and Probate Status
E.  Restrictions on Lifetime Transfers

35.     Spousal Rights

A.  Intestate Succession

1. No Surviving Descendants
2. Same Surviving Descendants
3. Differing  Surviving Descendants

B.  Elective Share

1. What is Included
2. What is Excluded
3. Calculations and Timing

C.  Exempt Property
D.  Family Allowance
E.  Homestead
F.  Pretermitted Spouse
G. Retirement Benefits

1. Qualified Plan Waivers

H. Fiduciary Selection

36.      Other Marital Matters

A.  Prenuptial Agreements

1. Tests of Validity
2. Technical Considerations
3. Independent Legal Representation
4. Financial Disclosure
5. Voluntariness
6. Specific Rights to be Waived

B.  Postnuptial Agreements
C.  Tax Consequences of Divorce

1. Alimony and Maintenance Payments
2. Child Support Payments
3. Dependency Exemption
4. Dependent Medical Expenses
5. Child Care Credit
6. Qualified Domestic Relation Orders

D.  Equitable Distribution

1. Marital Assets and Liabilities
2. Non-Marital Assets and Liabilities

37.    Gifts to Minors

A.  Custodial Accounts
B.  Taxation of Custodial Accounts
C.  Minors Trusts

1. Section 2503(c) Trusts
2. Section 2503(b) Trusts
3. Crummey Trusts

D.  Educational Trusts

38.   Medicaid Planning

A.  Medicaid Basics
B.  Income Limits and Calculation

1. Spousal Income

C.  Asset (Resource) Rules

1. Excluded Assets
2. Homestead Property
3. Retirement Accounts
4. Jointly-Owned Assets
5. Income-Producing Property
6. Other Assets

D. Transfers and Penalties

1. Transfers of Assets
2. Transfer Penalties
3. The Look Back Period
4. Calculating Transfer Penalties

E. Transfers to Trusts
F. Qualified Income Trusts
G. Annuity Purchases
H. Medicaid Fraud
I. Third Party Liability and Recovery
J. Florida Income and Asset Thresholds

39.      Real Estate

A.  Types of Ownership

1. Tenants-in-Common
2. Joint Tenants (JTWROS)
3. Tenants-by-the-Entireties

B.  Taxation of Principal Residence
C.  Tax-Free Exchanges
D.  Sale of Homestead by Personal Representative

1. Devise to Heirs
2. Devise to Non-Heirs

E.  Florida Property of Non-Florida Decedents
F.  Estate Tax Liens
G.  Transfers to and from Trusts

1. Type of Deed
2. Deed Requirements
3. Due on Sale Clauses
4. Homestead Tax Exemption
5. Homestead Property in Bypass Trusts

H. Real Estate Professionals

1. Single Agent
2. Transaction Brokers
3. No Brokerage Relationship

I. Listing Agreements

1. Open Listings
2. Exclusive Agency
3. Exclusive Right of Sale
4. Termination of Listing

J. Real Estate Contracts
K. Landlord and Tenant Disputes

1. Landlord’s Right of Reentry
2. Three-Day Notice
3. Jurisdiction
4. Default
5. Attorney Fees
6. Abandonment of Premises by Tenant
7. Security Deposits
8. Notice of Intent to Claim Deposit

40.  Community Property

A.  Characteristics of Community Property

1. Life Insurance
2. Employee Benefits
3. Lifetime Gifts
4. Creditors Claims
5. Disposition at Death

B. Community Property In Florida

1. Estate Planning Considerations
2. Segregation of Assets

C.  Florida Community Property Act

41.  Florida Taxes

A.  Intangible Personal Property Tax
B.  Inheritance Tax
C.  Tangible Personal Property Tax
D.  Personal Income Tax
E.  Corporate Income Tax
F.  Documentary Stamp Tax

42.     Income Taxation of Trusts and Estates

A.  Trusts and Estates as Taxable Entities
B.  Computation of Income Tax Liability

1. Taxable Income
2. Distributable Net Income
3. Distribution Deduction

C.  Grantor Trust Rules

1. Intentionally Defective Trusts

D.  Tax Year-End
E.  Tax Rates
F.  Estimated Taxes
G. Excess Deductions on Termination

43.     Trust Administration

A.  Duties of Trustees

1. Loyalty
2. Impartiality
3. Prudent Administration
4. Delegation by Trustee
5. Inform and Account
6. Trust Investments

B.  Powers of Trustees
C.  Accountings
D.  Florida Principal and Income Act
E.  Tax Duties of Trustees

1. Notice Regarding Fiduciary
2. Tax Identification Number
3. Form 1041
4. Schedule K-1s

F.  Distributions

44.     Post-Mortem Matters

A.  Tax Filings

1. Individual and Fiduciary Income Tax Returns
2. Estate Tax Return
3. Gift Tax Return

B.  Tax Collections

1. Request for Prompt Assessment
2. Discharge from Personal Liability

C.  Tax Elections

1. Joint Return
2. Medical Expenses
3. Gift Tax
4. Subchapter S Election
5. Administrative Expenses
6. Alternate Valuation Date
7. QTIP Election

D.  Disclaimers

45.    Fiduciary Litigation

A. Will Contests

1. Incompetency
2. Fraud, Duress or Mistake
3. Undue Influence
4. Revocation
5. Standing to Contest
6. Caveats, Penalty Clauses and Revival
7. Rules of Procedure
8. Checklist for Will Contests.

B. Trust Litigation

1. Trust Jurisdiction
2. Concurrent Probate Administration
3. Location of Trust Assets
4. Out-of-State Jurisdiction
5. Process
6. Venue
7. Parties to Trust Actions
8. Other Considerations

C. Disputes Regarding Asset Titling and Ownership

1. Creation of Joint Interests by Gift
2. Burden of Proof Regarding Gifts
3. Overcoming Gift Presumptions
4. Ownership Disputes Prior to Death
5. Ownership by Survivorship
6. Pay-on-Death and Totten Trust Accounts
7. Florida Transfer-on-Death Securities Act

D.  Will Interpretation

1. Simultaneous Death
2. Antilapse
3. Failure of Testamentary Disposition
4. Intent of Testator
5. Choice of Law
6. Disinheritance
7. Ambiguities

E. Personal Representative Removal and Surcharge

1. Statutory Grounds for Removal
2. Other Reasons for Removal
3. Removal Standing and Trial
4. Investments or Conflicts
5. Exculpatory Clauses
6. Attorney Fees

46.      Business Entities

A.  Sole Proprietorships
B.  Corporations

1.  Articles of Incorporation
2.  Filing Requirements
3.  Organizational Meeting
4.  Appointment of Officers and Directors
5.  Issuance of Shares and Certificates
6. Bylaws
7.  Shareholder Agreements
8.  Voting Trusts
9.  Officers
10.  Record-Keeping Requirements
11.  Corporate Dissolution

C.  Partnerships

1.  Organization
2.  Name
3.  Registration Statement
4.  Capital Structure
5.  Partnership Agreement
6.  Books and Records
7.  Sale and Purchase
8.  Termination

D.  Limited Partnerships

1.  Formation
2.  Structure
3.  Operation
4.  Dissolution

E.  Limited Liability Companies

1.  Structure
2.  Formation
3.  Operation
4.  Member-Managed LLCs
5.  Manager-Managed LLCs
6.  Liability of Members and Managers
7.  Conversion to LLC
8.  Dissolution

F.  Subchapter S Corporations

1.  Eligibility
2.  Non-Individual Shareholders
3.  Taxable Year
4.  Election
5.  Termination of Election
6.  S Corporation Taxes
7.  S Shareholder Taxes

G.  Limited Liability Partnerships
H.  Not-for-Profit Corporations
I.   Land Trusts

47.      Sale and Purchase of a Business

A.  Examination of Records
B.  Sale and Purchase of Assets

1.  Benefits for the Buyer
2.  Detriments to the Seller
3.  Business Name
4.  Purchase Price Allocation

C.  Sale and Purchase of Stock

1.  Benefits to the Seller
2.  Detriments to the Buyer
3.  Simplified Mechanics

D.  Sale of a Partnership
E.  Sale of a Limited Liability Company

47.      Taxation of C Corporations

A.  Formation
B.  Operations

1. Cash Distributions
2. Stock Distributions

C.  Redemptions
D.  Liquidations
E.  Reorganizations

1. Merger
2. Stock for Stock
3. Assets for Stock
4. Asset Transfer
5. Recapitalization
6. Name Change

48.      Taxation of Partnerships

A.  Partnership Operations
B.  Basis
C.  Contributions
D.  Distributions

50.      Taxation of S Corporations

A.  Built-In Gains Tax

51.    Taxation of Limited Liability Companies
52.     Investments

A. Cash Equivalents

1. Certificates of Deposit
2. Money Market Accounts
3. Treasury Bills
4. Commercial Paper
5. Bankers Acceptances
6. Eurodollars

B. Bonds

1. Government Bonds
2. Mortgaged Backed Securities
3. Zero-coupon Bonds
4. Municipal Bonds
5. Corporate Bonds
6. Foreign Bonds

C. Individual Stocks

1. Common Stock
2. Preferred Stock
3. American Depositary Receipts

D. Pooled and Managed Investments

1. Exchange-Traded Funds
2. Unit Investment Trusts
3. Mutual Funds
4. Closed-End Investment Companies
5. Index Securities
6. Hedge Funds
7. Privately Managed Accounts

E. Real Estate

1. Investor-Managed
2. Real Estate Investment Trusts
3. Real Estate Limited Partnerships

F. Alternative Investments

1. Derivatives (Puts, Calls and Futures)
2. Collectibles
3. Natural Resources
4. Precious Metals

53.  Retirement Plans

A. Qualified Plans

1. Qualified vs. Non-Qualified Plans
2. Pension vs. Profit Sharing Plans
3. Defined Benefit vs. Defined Contribution Plans

B. Defined Contribution Plans

1. Money-Purchase Plans
2. Target Benefit Plans
3. Profit-Sharing Plans
4. 401(k) Plans
5. Age-Based Profit Sharing Plans
6. Stock Bonus Plans
7. Employee Stock Ownership Plans
8. Thrift or Savings Plans

C. Defined-Benefit Plans

1. Cash Balance Plans
2. 412(i) Plans

54. Individual Retirement Accounts

A. Traditional IRAs.

1. Distributions

B. Roth IRAs.

1. Qualified Distributions
2. Non-Qualified Distributions
3. Conversion to Roth IRA

55. Distribution Rules

A. Premature Distributions
B. Rollovers and Direct Transfer
C. Required Beginning Date
D. Uniform Lifetime Table
E. Distributions after Death
F. Designated Beneficiary

G. Rollover to IRA
H. Tax for not Making Distributions
I. Taxation of Distributions

1. Net Unrealized Appreciation

56. Investment Analysis

A. Fundamental Analysis

1. Top-Down Approach
2. Bottom-Up Analysis
3. Ratio Analysis

B. Technical Analysis

1. Dow Theory
2. Barron’s Confidence Index
3. Trends and Patterns
4. Advance-Decline Lines

C. Investment Policy Statements
D. Benchmarks
E. Probability Analysis

1. Modeling and Simulation

F. Tax Efficiency

1. Timing of Capital Gains and Losses
2. Wash Sale Rules
3. Qualified Dividends
4. Tax-Free Income

G. Performance Measures

1. Sharpe Ratio
2. Treynor Ratio
3. Jensen Ratio
4. Mutual Fund Alpha
5. Information Ratio

57. Investment Strategies

A. Market Timing
B. Indexing
C. Buy and Hold
D. Portfolio Immunization
E. Bond Swaps
F. Formula Investing

1. Dollar-Cost Averaging
2. Dividend Reinvestment Plans
3. Bond Ladders
4. Share Averaging
5. Value Averaging
6. Bullet Bonds
7. Barbell Strategies

G. Use of Leverage (Margin)
H. Short Selling
I. Options

1. Combination Options
2. Covered Calls
3. Naked Calls

58. Investment Diversification

A.   Asset Allocation
B.   Rebalancing
C.   Tactical Asset Allocation
D.   Volatility

59. Annuities

A. Types

1. Immediate vs. Deferred
2. Single vs. Periodic Premium
3. Single Life vs. Joint Life
4. Other Variations
5. Fixed vs. Variable Annuities
6. Fixed Rate Annuities
7.Variable Rate Annuities
8. Equity-Indexed Annuities

B. Uses of Annuities
C. Taxation of Annuities

1. Qualified Plan Annuities
2. Non-Qualified Annuities
3. Withdrawals after Age 59 1/2
4. 10% Penalty on Early Distributions
5. Rules for Distributions to Beneficiaries
6. Section 2035 Exchange

60. Life Insurance

A. Cost

1. Mortality
2. Expenses
3. Interest

B. Policy Types

1. Term Insurance
2. Whole Life Insurance
3. Variable Life Insurance
4. Universal Life Insurance
5. Variable Universal Life Insurance
6. Survivorship Life Insurance

C. Contract Provisions

1. Ownership
2. Incontestable Clause
3. Loan Provisions
4. Assignment
5. Beneficiary Designations
6. Policy Riders

D. Dividend Options
E. Non-Forfeiture Options
F. Settlement Options
G. Policy Illustrations
H. Policy Replacement
I. Viatical  Settlements

1. Taxation of Viaticals

61. Long-Term Care Insurance

A. Eligibility
B. Covered Services
C. Medicare Limitations
D. Benefits Period
E. Cost
F. Life Insurance Options
G. Premium Deductibility

62. Educational Planning

A. American Opportunity Tax Credit
B. Lifetime Learning Credit
C. Deductions for Higher Education
D. Funding Methods

1. Transfers to Child
2. Trusts – 2503(c), 2503(b) and Crummey Trusts
3. Section 529 Plans
4. Coverdell Education Savings Accounts
5. Gifts and Transfers to Minors – UGMA and UTMA
6. Series EE Bonds

E. Financial Aid

1. Scholarships
2. Grants
3. Loans

63. Business Uses of Life Insurance

A. Buy-Sell Agreements

1. Entity or Redemption Agreements
2. Cross-Purchase Agreements
3. Cross-Purchase vs. Entity Agreements

B. Key Person Life Insurance
C. Split-Dollar Life Insurance

64. Bankruptcy

A. Chapter 7
B. Chapter 11
C. Chapter 13
D. Bankruptcy Reform Act of 2005
E. Foreclosure Relief

65. Consumer Protection Laws

A. Identity Theft Protection
B. Equal Credit Opportunity Act
C. Fair Credit and Consumer Credit Reporting Act
D. Fair and Accurate Credit Transactions Act
E. Consumer Credit Protection Act
F. Home Ownership and Equity Protection Act
G. Consumer Leasing Act
H. Fair Credit and Charge Card Disclosure Act
I. Fair Credit Billing Act
J. Electronic Fund Transfer Act
K. Fair Debt Collection Practices Act
L. Credit Repair Organizations Act

66. Property, Casualty and Liability Insurance

A. Homeowners

1. Structures, Personal Property and Loss of Use
2. Homeowners Exclusions
3. Loss Settlement
4. Personal Liability and Medical Payments
5. Miscellaneous Provisions
6. Types of Homeowners Forms
7. Endorsements

B. Personal Auto Policy

1. Liability Coverage – Part A
2. Medical Payments Coverage – Part B
3. Uninsured Motorist Coverage – Part C
4. Physical Damage Coverage – Part D

C. Umbrella Liability Insurance
D. Business Property and Liability Insurance

1. Commercial Property Insurance
2. Business Income Coverage
3. Commercial Crime Insurance
4. Commercial General Liability
5. Commercial Auto Insurance
6. Surety Bonds
7. Workers Compensation and Employers Liability

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