36 ESTATE PLANNING SERVICES, RETIREMENT PLANNING SERVICES, FINANCIAL PLANNING SERVICES FOR BOTH INDIVIDUALS AND INSTITUTIONS, TAX PLANNING SERVICES; ESTATE, LIVING, CHARITABLE AND GIFT TRUST MANAGEMENT SERVICES; BROKERAGE IN THE FIELD OF STOCKS, BONDS, CERTIFICATES OF DEPOSIT, INDIVIDUAL RETIREMENT ACCOUNTS, ANNUITIES, MUTUAL FUNDS AND ESTATE, LIVING, CHARITABLE AND GIFT TRUSTS