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Your managing director asks if you can participate in a seminar that the firm is doing on tax efficient financial planning. He would like you to send him, in memo form, the various types of vehicles that can be used by clients to reduce the various kinds if taxation.

Prepare a memo to the managing director that explains the different vehicles available that can be used for each of the following:

•Minimize income tax
•Minimize capital gains tax
•Minimize estate tax
Concentrate on the vehicles, not the strategies because another of your colleagues will be summarizing those.

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