// Include table
public void page4() {
drawBorder(pageIcon, "IDIT");
drawHeader(userInfo.getClientHeading(), "Intentionally Defective Irrevocable Trust (IDIT)");
// Summary
Rectangle rct = new Rectangle(prctTop);
PageTable table = new PageTable(writer);
table.setTableFormat(rct, 3);
table.setTableFont("arial.TTF");
table.setTableFontBold("arialbd.TTF");
table.setFontSize(12);
float widths[] = {.45f, .1f, .45f};
int alignments[] = {PdfPCell.ALIGN_LEFT, PdfPCell.ALIGN_CENTER, PdfPCell.ALIGN_RIGHT};
table.setColumnWidths(widths);
table.setColumnAlignments(alignments);
String noteStructure = "Annual Level Principal + Interest";
if (sidit.getNoteType() == 1) noteStructure = "Annual Amoritized";
if (sidit.getNoteType() == 2) noteStructure = "Annual Interest + Balloon";
String cells[][] = {
{"SUMMARY", "", "", "[colspan=3,align=center,bold=1][][]"},
{"", "", "", "[][][]"},
{
"Value of Assets to be Sold (pre discount)",
"",
dollar.format(sidit.getFmv() - sidit.getGiftAmount()),
"[][][]"
},
{
"Discount",
"",
percent.format(1.0 - (sidit.getDmv() / (sidit.getFmv() - sidit.getGiftAmount()))),
"[][][]"
},
{"Net Value of Assets Sold", "", dollar.format(sidit.getDmv()), "[][][]"},
{"Amount of Gift to Trust", "", dollar.format(sidit.getGiftAmount()), "[][][]"},
{"Total Amount of Trust Assets", "", dollar.format(sidit.getFmv()), "[][][]"},
{
"Yield on Trust Assets(Growth/Income)",
"",
percent.format(sidit.getAssetGrowth() + sidit.getAssetIncome()),
"[][][]"
},
{"Note Value", "", dollar.format(sidit.getDmv()), "[][][]"},
{"Note Term", "", number.format(sidit.getNoteTerm()), "[][][]"},
{"Note Interest Rate per Year", "", percent.format(sidit.getNoteRate()), "[][][]"},
{"Note Payout Structure", "", noteStructure, "[][][]"},
{
"Life Premium (paid for " + Integer.toString(sidit.getNoteTerm()) + " years)",
"",
dollar.format(sidit.getLifePremium()),
"[][][]"
},
{"Life Death Benefit", "", dollar.format(sidit.getLifeDeathBenefit()), "[][][]"}
};
table.buildTableEx(cells);
table.drawTable();
// Build the Cash Flow Table here!!!!
// Draw cash flow table
rct = new Rectangle(prctBottom);
rct.setTop(rct.getTop() + (1.f * 72));
float widths2[] = {.1f, .2f, .2f, .2f, .2f, .1f, .2f, .2f};
int alignments2[] = {
PdfPCell.ALIGN_CENTER,
PdfPCell.ALIGN_RIGHT,
PdfPCell.ALIGN_RIGHT,
PdfPCell.ALIGN_RIGHT,
PdfPCell.ALIGN_RIGHT,
PdfPCell.ALIGN_RIGHT,
PdfPCell.ALIGN_RIGHT,
PdfCell.ALIGN_RIGHT
};
PageTable cashFlow = new PageTable(writer);
cashFlow.setTableFormat(rct, 8);
cashFlow.setTableFont("arial.TTF");
cashFlow.setTableFontBold("arialbd.TTF");
cashFlow.setFontSize(8);
cashFlow.setColumnWidths(widths2);
cashFlow.setColumnAlignments(alignments2);
String heading[][] = {
{
"Trust Cash Flow",
"",
"",
"",
"",
"",
"",
"",
"[bold=1,colspan=8,align=center,ptsize=12][][][][][][][]"
},
{" ", "", "", "", "", "", "", "", "[][][][][][][][]"},
{
"Year",
"Beg. Principal",
"Growth",
"Income",
"Payout",
"Premium Payment",
"End Principal",
"Amt. to Family *",
"[bold=1,border=l+t+b+r,align=center][bold=1,border=l+t+b+r,align=center]"
+ "[bold=1,border=l+t+b+r,align=center][bold=1,border=l+t+b+r,align=center]"
+ "[bold=1,border=l+t+b+r,align=center][bold=1,border=l+t+b+r,align=center]"
+ "[bold=1,border=l+t+b+r,align=center][bold=1,border=l+t+b+r,align=center]"
}
};
String rows[][] = getCashFlow();
String singleRow[][] = new String[1][7];
String cont[][] = {
{
"[Continued on Next Page]",
"",
"",
"",
"",
"",
"",
"[bold=1,colspan=7,align=center][][][][][][][]"
},
{" ", "", "", "", "", "", "", "[][][][][][][][]"}
};
int idx = 0;
if (sidit.getNoteTerm() > 17) {
cashFlow.buildTableEx(heading);
while (idx < 12) {
singleRow[0] = rows[idx++];
cashFlow.buildTableEx(singleRow);
}
cashFlow.buildTableEx(cont);
cashFlow.drawTable();
// Draw the following label at the bottom
String lb1 =
"* Includes life insurance should death occur at any year minus the value of the note.";
drawLabel(lb1, prctBottom, "GARA.TTF", new Color(64, 64, 64), 9, LBL_LEFT, LBL_BOTTOM);
newPage(); // We need to go to a new page
// Redraw heading
drawBorder(pageIcon, "IDIT");
drawHeader(userInfo.getClientHeading(), "Intentionaly Defective Irrevocable Trust");
// Readraw Table Heading
rct = new Rectangle(prctTop);
cashFlow = new PageTable(writer);
cashFlow.setTableFormat(rct, 8);
cashFlow.setTableFont("arial.TTF");
cashFlow.setTableFontBold("arialbd.TTF");
cashFlow.setFontSize(8);
cashFlow.setColumnWidths(widths2);
cashFlow.setColumnAlignments(alignments2);
heading[0][0] = "Trust Cash Flow (Cont.)";
cashFlow.buildTableEx(heading);
// Include the missing rows
while (idx < sidit.getNoteTerm()) {
singleRow[0] = rows[idx++];
cashFlow.buildTableEx(singleRow);
}
cashFlow.drawTable();
drawLabel(lb1, prctBottom, "GARA.TTF", new Color(64, 64, 64), 9, LBL_LEFT, LBL_BOTTOM);
} else {
cashFlow.buildTableEx(heading);
cashFlow.buildTableEx(getCashFlow());
cashFlow.drawTable();
// Draw the following label at the bottom
String lb1 =
"* Includes life insurance should death occur at any year minus the value of the note.";
drawLabel(lb1, prctBottom, "GARA.TTF", new Color(64, 64, 64), 9, LBL_LEFT, LBL_BOTTOM);
}
}
public void page1() {
drawBorder(pageIcon, "IDIT");
drawHeader(userInfo.getClientHeading(), "The Problem");
String sec1[] = {
"Your assets of "
+ sidit.getAssetName()
+ " have the potential to grow very dramatically over the next few years. This is great news until we calculate your future estate tax liability",
};
String sec2[] = {
"When an asset is growing very rapidly in one's estate, and the estate tax liability is growing faster than can be reduced by normal gifting techniques, a different approach can be taken.",
" ",
"Let's examine a combination of leveraging techniques that can be utilized with this circumstance."
};
Rectangle rct = new Rectangle(prctTop);
Rectangle rctx = this.drawSection(rct, "", sec1, 0, 14, 14);
rct.setTop(rctx.getBottom());
rct.setLeft(rct.getLeft() + prctTop.getWidth() * .125f);
rct.setRight(rct.getRight() - prctTop.getWidth() * .125f);
// Draw the Table
PageTable table = this.getTable(rct, 2);
String rows[][] = {
{"Today's Fair Market Value", "" + dollar.format(sidit.getFmv()), "[][bold=1]"},
{"Projected Years of Growth", "" + integer.format(sidit.getFinalDeath()), "[][bold=1]"},
{"Average Growth Rate", "" + percent.format(sidit.getAssetGrowth()), "[][bold=1]"},
{"Average Income Rate", "" + percent.format(sidit.getAssetIncome()), "[][bold=1]"},
{" ", "", "[colspan=1][]"},
{
"Total Value (projected) in Taxable Estate",
"" + dollar.format(sidit.getFinalBalance()),
"[bold=1][bold=1]"
},
{"", "", "[colspan=1][]"},
{
"Estate Tax (" + percent.format(.55) + ")",
"" + dollar.format(sidit.getFinalBalance() * .55),
"[Bold=1,Color=" + pgRed + "][Bold=1,Color=" + pgRed + "]"
},
{"", "", "[colspan=1][]"},
{
"Net Value Passing to Family",
"" + dollar.format((sidit.getFinalBalance() - (sidit.getFinalBalance() * .55))),
"[Bold=1,Color=" + pgGreen + "][Bold=1,Color=" + pgGreen + "]"
}
};
int alignments[] = {LFT, RGT};
table.setColumnAlignments(alignments);
table.setFontSize(14);
table.buildTableEx(rows);
table.drawTable();
// Draw the graph ************
taxPie(
prctLLeft,
sidit.getFinalBalance(),
sidit.getFinalBalance() * .55,
"Estate Tax",
"Net to Family");
// *****************
drawSection(prctLRight, "", sec2, 0, 14, 14);
}
public void page3() {
drawBorder(pageIcon, "IDIT");
drawHeader(userInfo.getClientHeading(), "Intentionally Defective Irrevocable Trust (IDIT)");
Rectangle rct = new Rectangle(prctTop);
rct.setTop(rct.getTop() - (12 * _1_4TH));
rct.setBottom(rct.getBottom() - _1_4TH);
rct.setLeft(rct.getLeft() - _1_4TH);
if (useLLC) {
if (userInfo.isSingle()) {
if (userInfo.getClientGender().equalsIgnoreCase("M")) {
drawDiagram("LLC-SIDIT-M.png", rct, CNTR_TB + CNTR_LR);
} else {
drawDiagram("LLC-SIDIT-F.png", rct, CNTR_TB + CNTR_LR);
}
} else {
drawDiagram("LLC-SIDIT.png", rct, CNTR_TB + CNTR_LR);
}
} else {
if (userInfo.isSingle()) {
if (userInfo.getClientGender().equalsIgnoreCase("M")) {
drawDiagram("SIDIT-M.png", rct, CNTR_TB + CNTR_LR);
} else {
drawDiagram("SIDIT-F.png", rct, CNTR_TB + CNTR_LR);
}
} else {
drawDiagram("SIDIT.png", rct, CNTR_LR + CNTR_TB);
}
}
// We now need the values placed on the left hand side of the page!
// Now do the table.
Rectangle lrct = new Rectangle(prctLLeft);
lrct.setTop(lrct.getTop() - (_1_2TH + _1_4TH));
drawSection(
lrct,
"Comparison in " + Integer.toString(sidit.getFinalDeath()) + " Years",
new String[0],
0);
rct = new Rectangle(prctLLeft);
rct.setTop(rct.getTop() - (_1_2TH + _1_2TH));
PageTable table = new PageTable(writer);
table.setTableFormat(rct, 4);
CellInfoFactory cif = new CellInfoFactory();
BaseFont baseFont = PageUtils.LoadFont("GARA.TTF");
BaseFont baseFontBold = PageUtils.LoadFont("GARABD.TTF");
float ptSize = 10f;
cif.setDefaultFont(new Font(baseFont, ptSize));
Color green = new Color(0, 176, 0);
Color red = new Color(192, 0, 0);
Font fontBold = new Font(baseFontBold, ptSize, Font.NORMAL);
Font fontBGreen = new Font(baseFontBold, ptSize, Font.NORMAL, green);
Font fontBRed = new Font(baseFontBold, ptSize, Font.NORMAL, red);
double f = sidit.getFinalBalance();
double t = f * .55;
double result = f - t;
double balance = sidit.getBalance()[sidit.getFinalDeath() - 1] + sidit.getLifeDeathBenefit();
double note = sidit.getNoteBalance()[0];
double noteTax = note * .55;
double noteValueToFamily = note - noteTax;
CellInfo cellData[][] = {
// Column Headers
{
cif.getCellInfo(" "),
cif.getCellInfo("Keep in the Estate", Element.ALIGN_CENTER, fontBold),
cif.getCellInfo("IDIT", Element.ALIGN_CENTER, fontBold),
cif.getCellInfo("Difference", Element.ALIGN_CENTER, fontBold)
},
{
cif.getCellInfo("Estate/Gift Taxable:"),
cif.getCellInfo(dollar.format(f), Element.ALIGN_CENTER, fontBold),
cif.getCellInfo(dollar.format(note) + " **", Element.ALIGN_CENTER, fontBold),
cif.getCellInfo(dollar.format(f - note), Element.ALIGN_CENTER, fontBold)
},
{
cif.getCellInfo("Total Estate/Gift Taxes:"),
cif.getCellInfo(dollar.format(t), Element.ALIGN_CENTER, fontBRed),
cif.getCellInfo(dollar.format(noteTax), Element.ALIGN_CENTER, fontBRed),
cif.getCellInfo(dollar.format(t - noteTax), Element.ALIGN_CENTER, fontBRed),
},
{
cif.getCellInfo("Life Insurance:"),
cif.getCellInfo("0", Element.ALIGN_CENTER, fontBGreen),
cif.getCellInfo(
dollar.format(sidit.getLifeDeathBenefit()), Element.ALIGN_CENTER, fontBGreen),
cif.getCellInfo(
dollar.format(sidit.getLifeDeathBenefit()), Element.ALIGN_CENTER, fontBGreen),
},
{
cif.getCellInfo("Total to Family"),
cif.getCellInfo(dollar.format(result), Element.ALIGN_CENTER, fontBGreen),
cif.getCellInfo(
dollar.format(balance + noteValueToFamily), Element.ALIGN_CENTER, fontBGreen),
cif.getCellInfo(
dollar.format((balance + noteValueToFamily) - result),
Element.ALIGN_CENTER,
fontBGreen),
},
};
// Do the chart
DefaultCategoryDataset dataSet = new DefaultCategoryDataset();
String series1 = "Keep in Estate";
String series2 = "IDIT";
String cat1 = "Estate Taxes";
String cat2 = "Total to Family";
dataSet.addValue(t, series1, cat1);
dataSet.addValue(noteTax, series2, cat1);
dataSet.addValue(result, series1, cat2);
dataSet.addValue(balance + noteValueToFamily, series2, cat2);
BarChart barChart = new BarChart();
barChart.setTitle("IDIT Comparison");
barChart.setDataSet(dataSet);
Rectangle barRect = new Rectangle(prctLRight);
barRect.setRight(barRect.getRight() + _1_2TH);
barChart.setRect(barRect);
barChart.generateBarChart();
barChart.setSeriesColor(new Color(0xff0000), new Color(0x00ff00));
barChart.setColor(0, Color.red);
barChart.setColor(1, Color.green);
barChart.setLablesOff(true);
Image img = barChart.getBarChartImage();
drawDiagram(img, barRect, 0, 72);
table.setTableData(cellData);
table.drawTable();
drawLabel(
"** The value(s) of the note is kept inside the taxable estate.",
prctBottom,
"GARA.TTF",
new Color(64, 64, 64),
9,
LBL_LEFT,
LBL_BOTTOM);
}
