| Trustee — Revocable Trust | Client A & Client B (Co-Trustees) | Client A's sister | Client A's sister; serves on death or incapacity |
| Trustee — Irrevocable Trust | Independent trustee (on file) | — | Holds Family DAF + sub-trusts |
| Executor — Wills | Surviving spouse | Client A's sister | Pour-over wills direct assets into the trust |
| Financial POA (agent) | Spouse | Client A's sister | Durable; re-execute with restated trust |
| Healthcare agent (AHCD) | Spouse | Client A's sister | HIPAA authorization on file |
| Guardian — minor children | Client A's sister | Client B's parents | Child A (11) & Child B (8); reassess Q3 2026 |
| Estate attorney | On file | — | Drafting & restatement counsel |
| Family CPA | On file (Karbon portal) | — | Returns, PTET & S-Corp (1120-S) filings |