Contract analysis

1. Purpose and Background of Engagement During our initial consultation on February 6, 2023, you described your desire to implement a comprehensive, multi-generational estate plan designed to efficiently transfer wealth to your descendants, to minimize federal and state estate and gift tax exposure, to establish a charitable giving vehicle for your family, and to ensure the orderly management and distribution of your

2. Scope of Services Calderwood & Harkness LLP will design, document, and implement a comprehensive generational estate plan on your behalf. The engagement encompasses the following workstreams, each of which is described in detail below. Together, these workstreams are intended to operate as an integrated estate plan, and the Firm will ensure that all instruments and structures are coordinated to achieve your stated

3. Engagement Team The following attorneys have been assigned to this engagement and will be responsible for the work described herein: Victoria Chambers, Partner — Responsible Partner. Ms. Chambers will serve as the lead partner on this engagement and will have overall responsibility for the coordination of the client relationship, engagement supervision, and strategic direction. Ms. Chambers is a member of the Firm

4. Client Identity and Independent Representation We wish to confirm clearly and unambiguously that Calderwood & Harkness LLP represents Jonathan R. Caldwell individually in this matter. Our duties of loyalty, confidentiality, and zealous representation run exclusively to you. The Firm does not represent Eleanor V. Caldwell in this engagement. While many aspects of the estate plan will directly affect Mrs. Caldwell's

5. Estimated Fees and Billing Arrangements 5.1 Fee Estimate and Cap Based on our preliminary assessment of the scope of work described in Section 2 above, the complexity of the asset base, the number and sophistication of the planning vehicles to be implemented, and the extent of third-party coordination required, Calderwood & Harkness LLP estimates that total professional fees for this engagement will be approximate

6. Anticipated Timeline Based on our preliminary assessment of the work involved and the coordination required with third-party advisors, we anticipate the following general timeline for the engagement. These dates are estimates and are subject to change depending on the progress of the work, the availability of third-party professionals, the receipt of required appraisals and other deliverables, and any unforeseen c

7. Confidentiality All information provided by you to the Firm in connection with this engagement, including without limitation financial data, asset inventories, family information, business arrangements, and strategic planning objectives, will be treated as strictly confidential and will be protected by the attorney-client privilege and the work product doctrine to the fullest extent permitted by applicable law. We

8. Document Retention Upon the completion of this engagement, we will deliver all original executed documents — including trust instruments, the pour-over will, powers of attorney, health care directives, corporate organizational documents, and all other original instruments — to you personally, or to such other person or location as you may direct. The Firm will retain copies of all documents, correspondence, and wo

9. Limitation of Engagement This engagement is limited to the estate planning services described in Section 2 of this letter. Unless separately agreed in writing, the Firm is not undertaking to provide, and you should not rely on the Firm for, any of the following: (a) Investment advisory services, asset management, or financial planning. While we will coordinate with your financial advisor and will incorporate inves

10. Governing Law and Dispute Resolution This engagement letter, and the relationship between the Firm and the client arising hereunder, shall be governed by and construed in accordance with the laws of the State of New York, without regard to principles of conflicts of law. In the event of any dispute, claim, or controversy arising out of or relating to this engagement letter, the services provided hereunder, or the

11. Termination Either party may terminate this engagement at any time upon written notice to the other party. In the event of termination by either party: (a) You will be responsible for the payment of all professional fees and expenses incurred by the Firm through the effective date of termination, in accordance with the billing arrangements set forth in Section 5. (b) The Firm will take reasonable steps to protect

12. Acceptance If the terms set forth in this engagement letter are acceptable to you, please indicate your acceptance by signing in the space provided below and returning one fully executed copy of this letter to the Firm. Your countersignature will confirm that you have read, understood, and agreed to the terms and conditions of this engagement. We are honored to serve as your counsel and look forward to working wi