SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

______________________

FORM 10-K

[ X ] Annual Report under Section 13 or 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended May 31, ~~2012~~ 2013

[ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ________ to ___________

Commission file number: ~~333~~000-~~119915~~52473

LEGAL LIFE PLANS, INC.

(Name of Small Business Issuer in Its Charter)

Delaware		20-1499421
(State or Other Jurisdiction of Incorporation or Organization)		(IRS Employer Identification No.)
11650 South State St. Suite 240
2900 North Military Trail, Ste. 107
Draper, Utah		84020
Boca Raton, Florida		33431
(Address of Principal Executive Offices)		(Zip Code)

(~~801~~561) ~~816~~672-~~2533~~7300 Issuer’s Telephone Number, Including Area Code

~~Securities~~Legal ~~registered~~Life ~~under~~Plans, ~~Section 12(b) of the Exchange Act: None~~Inc.

~~Securities~~(Former ~~registered~~name ~~under~~or ~~Section~~former ~~12(g)~~address ofand ~~the~~former fiscal ~~Exchange~~year, ~~Act:~~if ~~None~~changed since last report.)

1Securities registered pursuant to Section 12(b) of the Act: None

~~Table~~Securities registered pursuant to Section 12(g) of ~~Contents~~the Act: None

Indicate by check mark if the registrant is a well-known seasoned ~~issuer~~issued, as defined byin Rule 405 of the Securities Act . Yes [ ] No [ X ]

Indicate by check mark if the registrant is Is not required to file reports pursuant to Section 13 or 15(d) of the ~~Exchange~~ Act. Yes [ ] No [ X ]

Indicate by check mark whether the registrant ~~issuer~~ (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act ~~during~~of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [ X] No [X ]

~~Indicate~~Table ~~by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405~~ of ~~Regulation~~Contents ~~S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ X ] No [ ]~~1

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer,” and “smaller reporting company in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer [ ] Accelerated Filer [ ] Non-Accelerated Filer [ ] Smaller reporting company [X]

~~Smaller~~Indicate ~~reporting~~by check mark whether the registrant is a shell company [(as Xdefined ]in Rule 12b-2 of the Exchange Act).

~~Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).~~ Yes [ X] No [ X]

The ~~aggregate~~number ~~market value~~ of the ~~Company~~registrant’s ~~voting~~ ~~stock~~shares ~~held~~of byCommon ~~non-affiliates~~Stock outstanding ~~computed by reference to the closing price~~ as ~~quoted on the NASD Electronic Bulletin Board on September 11, 2012, was approximately $80,477. For purposes~~ of ~~this~~October ~~calculation~~4, ~~voting stock held by officers~~2013:171, ~~directors, and affiliates has been excluded~~419.

~~APPLICABLE~~In ~~ONLY~~this TOAnnual ~~CORPORATE~~Report ~~ISSUERS~~on Form 10-K, the terms the “Company,” “Legal Life Plans,” “we,” “us” or “our” refers to Legal Life Plans, Inc., unless the context indicates otherwise.

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date. As of September 11, 2012, the Company had outstanding 171,419 shares of common stock, par value $0.001 per share.

DOCUMENTS INCORPORATED BY REFERENCE

None.

Table of Contents

FORWARD LOOKING STATEMENTS

THIS ANNUAL REPORT ON FORM 10-K, IN PARTICULAR “ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS” AND “ITEM 1. BUSINESS,” INCLUDE “FORWARD-LOOKING STATEMENTS” WITHIN THE MEANING OF SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED. THESE STATEMENTS REPRESENT THE COMPANY’S EXPECTATIONS OR BELIEFS CONCERNING, AMONG OTHER THINGS, FUTURE REVENUE, EARNINGS, AND OTHER FINANCIAL RESULTS, PROPOSED ACQUISITIONS AND NEW PRODUCTS, ENTRY INTO NEW MARKETS, FUTURE OPERATIONS AND OPERATING RESULTS, FUTURE BUSINESS AND MARKET OPPORTUNITIES. THE COMPANY WISHES TO CAUTION AND ADVISE READERS THAT THESE STATEMENTS INVOLVE RISK AND UNCERTAINTIES THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THE EXPECTATIONS AND BELIEFS CONTAINED HEREIN. FOR A SUMMARY OF CERTAIN RISKS RELATED TO THE COMPANY’S BUSINESS, SEE “ITEM 1A. RISK FACTORS.”

~~Unless~~Table ~~the~~of ~~context~~Contents ~~requires otherwise, references to the Company are to Legal Life Plans, Inc.~~2

PART I.

LEGAL LIFE PLANS, INC. INDEX
		Page
	PART 1
Item 1.	Business	4
Item 1A.	Risk Factors	4
Item 1B.	Unresolved Staff Comments	7
Item 2.	Properties	7
Item 3.	Legal Proceedings	7
Item 4.	Submission of Matters to a Vote of Security Holders	7
	PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	8
Item 6.	Selected Financial Data	9
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	9
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk	11
Item 8.	Financial Statements and Supplementary Data	11
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	11
Item 9A.	Controls and Procedures	11
Item 9B.	Other Information	12
	PART III
Item 10.	Directors, Executive Officers and Corporate Governance	13
Item 11.	Executive Compensation	14
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholders Matters	15
Item 13.	Certain Relationship and Related Transactions, and Director Independence	15
Item 14.	Principal Accountant Fees and Services	16
Item 15.	Exhibits and Financial Statement Schedules	16

~~ITEM~~Table 1:of ~~DESCRIPTION~~Contents ~~OF BUSINESS~~3

~~Cautionary~~PART ~~Factors That May Affect Future Results (Cautionary Statements Under the Private Securities Litigation Reform Act of 1995)~~I

~~The~~Item disclosure and analysis set forth herein contains certain forward looking statements, particularly statements relating to future actions, performance or results of current and anticipated products and services, sales efforts, expenditures, and financial results1. From time to time, the Company also provides forward-looking statements in other publicly-released materials, both written and oral. Forward-looking statements provide current expectations or forecasts of future events such as new products or services, product approvals, revenues, and financial performance. These statements are identified as any statement that does not relate strictly to historical or current facts. They use words such as “anticipates,” “intends,” “plans,” “expects,” “will,” and other words and phrases of similar meaning. In all cases, a broad variety of assumptions can affect the realization of the expectations or forecasts in those statements. Consequently, no forward-looking statement can be guaranteed. Actual future results may vary materially.Business

The Company undertakes no obligation to update any forward-looking statements, but investors are advised to consult any further disclosures by the Company on this subject in its subsequent filings pursuant to the Securities Exchange Act of 1934. Furthermore, as permitted by the Private Securities Litigation Reform Act of 1995, the Company provides these cautionary statements identifying risk factors, listed below, that could cause the Company’s actual results to differ materially from expected and historical results. It is not possible to foresee or identify all such factors. Consequently, this list should not be considered an exhaustive statement of all potential risks, uncertainties and inaccurate assumptions.Overview

3We originally incorporated on May 1, 1991 in the state of Tennessee under the name “Cancer Therapeutics Incorporated.” On September 7, 2004, we reincorporated Cancer Therapeutics in the state of Delaware under its present name. Cancer Therapeutics was acquired by Immune Complex Corporation on September 15, 1998 and subsequently Immune Complex Corporation liquidated its assets (which assets included all of the then-issued shares of Cancer Therapeutics) on June 8, 2000. The shareholders of Immune Complex Corporation were issued shares of Cancer Therapeutics Incorporated on a pro rata basis.

~~Table~~On July 31, 2007, we sold certain assets in exchange for 56 shares of ~~Contents~~its common stock. Following this transaction we entered into shell status with no significant operations.

~~BUSINESS~~On ~~OVERVIEW~~October 19, 2010, we changed our name to Nano Dimensions, Inc. and filed a Restated Certificate of Incorporation with the state of Delaware. The Restatement was approved through a majority shareholder consent, and the authorized shares of common stock were increased to 500 million.

~~CORPORATE~~On ~~ORGANIZATION~~November 5, 2010, we effected a 1 for 500 reverse stock split which reduced the number of issued shares of common stock from 85,569,477 shares to 171,475 shares.

~~Legal~~On ~~Life~~January ~~Plans~~6, ~~Inc. was originally incorporated~~2012, onthe ~~May~~Board 1,and ~~1991~~a inmajority ~~the state~~ of ~~Tennessee under~~ the ~~name~~holders ~~“Cancer~~with ~~Therapeutics~~voting ~~Incorporated.”~~rights Onof ~~September~~the 7,outstanding ~~2004,~~capital ~~we reincorporated~~stock ~~Cancer Therapeutics in the state~~ of ~~Delaware~~Nano ~~under~~Dimensions, ~~its present name~~Inc. ~~Cancer~~approved ~~Therapeutics was acquired by Immune~~a ~~Complex~~restatement ~~Corporation~~of onour ~~September~~Certificate ~~15,~~of ~~1998~~Incorporation and ~~subsequently~~a ~~Immune~~change ~~Complex~~of ~~Corporation~~our ~~liquidated~~trading ~~its~~symbol. ~~assets~~The ~~(which~~purpose ~~assets included all~~ of the ~~then-issued~~restatement ~~shares~~ of ~~Cancer~~the ~~Therapeutics) on June 8, 2000. The shareholders~~ Certificate of ~~Immune~~Incorporation ~~Complex~~was ~~Corporation~~to ~~were~~change ~~issued shares~~our ofname ~~Cancer~~to ~~Therapeutics~~Legal ~~Incorporated~~Life onPlans, ~~a pro rata basis~~Inc.

OnOur ~~July~~current ~~31,~~trading ~~2007,~~symbol ~~the~~is ~~Company sold certain assets~~“LLFP,” inwhich ~~exchange~~became ~~for~~effective 56February ~~shares~~7, ~~of its common stock~~2012. ~~Following this transaction the Company entered into shell status with no significant operations.~~

OnPending October 19, 2010, the Company changed its name to Nano Dimensions, Inc. and filed a Restated Certificate of Incorporation with the state of Delaware. The Restatement was approved through a majority shareholder consent, and the authorized shares of common stock were increased to 500 million.Acquisition

OnDuring ~~November~~March 52012, we ~~2010,~~entered ~~the~~into ~~Company~~an ~~effected~~agreement to acquire Legal Life Plans, Inc., a 1 ~~for~~Utah ~~500~~corporation ~~reverse~~(“LLP- ~~stock~~UT”) ~~split~~as ~~which~~its ~~reduced~~wholly ~~the~~owned subsidiary ~~number~~in ofexchange ~~issued~~for 91,000,000 shares of common stock ~~from~~and 851,~~569~~000,~~477~~000 shares of series A preferred stock, and 18,000,000 shares of series B preferred stock. Recently LLP-UT changed its legal name to ~~171~~LLP Legal Plans,~~475~~ Inc. to reduce any confusion between the public company and itself. The transaction to acquire LLP-UT is not completed and no shares have been issued to date. Currently, both parties are reviewing the transaction to ensure it will meet both of their long-term goals.

OnItem ~~January 6, 2012, the Board and holders of a majority of the voting rights of the outstanding capital stock of Nano Dimensions, Inc~~1A. ~~approved~~Risk a restatement of the Company’s Certificate of Incorporation and a change of the Company’s trading symbol. The purpose of the restatement of the Certificate of Incorporation was to change the name of the Company to Legal Life Plans, Inc.Factors

~~The~~Our ~~current~~investors ~~trading~~and ~~symbol~~prospective investors ofshould consider the ~~Company~~following is risks and information contained under the heading “~~LLFP,~~Forward Looking Statements” before ~~which~~deciding ~~became~~to ~~effective~~invest ~~February~~in 7,our ~~2012~~common stock.

~~During~~Table ~~March 2012, the Company entered into an agreement to acquire Legal Life Plans, Inc., a Utah corporation (“LLP- UT”) as its wholly owned subsidiary in exchange for 91,000,000 shares~~ of ~~common~~Contents stock and 1,000,000 shares of series A preferred stock, and 18,000,000 shares of series B preferred stock. LLP-UT is acquiring all of the assets and liabilities of Legal Life Plans, Inc., a Florida private corporation in March 2012. LLP-UT is the Company’s wholly-owned, operating subsidiary. This transaction to acquire LLP- UT is not completed and the shares have not yet been issued, but we believe all of the conditions to the acquisition will be finalized soon. 4

~~THE~~There ~~BUSINESS~~is OFmaterial ~~LEGAL~~uncertainty ~~LIFE~~as to ~~PLANS~~our ability to continue as a going concern.

~~The~~Our ~~primary~~financial ~~plan~~statements for the year ended May 31, 2013, which weare ~~will~~included ~~market~~ in ~~the~~Item ~~United~~15 ~~States~~of this Annual Report on Form 10-K, isas awell ~~comprehensive~~as ~~legal~~the ~~reimbursement~~accompanying report ~~plan~~of ~~for~~our ~~individual~~independent ~~consumers~~registered ~~and~~public ~~employers~~accounting ~~and/or~~firm ~~affinity/association groups~~on ~~for~~our afinancial ~~monthly~~statements, ~~premium.~~call Weinto ~~will~~question ~~also~~our ~~offer~~ability ato ~~plan~~operate as ~~designed~~a ~~for~~going ~~Migrant~~concern. ~~Workers~~This ~~which~~conclusion weis ~~plan~~based toon ~~initially~~our ~~launch~~historic ~~for~~net ~~workers deployed~~losses ~~from~~and ~~the~~our ~~Philippines.~~continuing Wecash ~~anticipate~~requirements ~~that~~going ~~these~~forward ~~plans~~coupled with ~~may~~our ~~also~~lack ~~include~~of ~~travel~~any ~~insurance~~existing ~~and~~operational ~~assistance~~revenue. ~~For~~ ~~the~~Those ~~US plan~~factors, weas ~~intend~~well toas ~~seek~~material ~~strategic~~uncertainty ~~partnerships~~in ~~with~~securing ~~other~~financing ~~service~~for ~~companies~~continued operations, tocreate ~~enable~~an ituncertainty toregarding ~~offer~~our ~~identity~~ability ~~theft~~to ~~protection~~continue ~~and other~~as ~~services,~~a asgoing ~~well~~concern.

~~The~~Our ~~states we plan on initially offering~~business ~~our~~will ~~services~~have ~~are:~~no ~~CA,~~revenues COunless ~~and~~we ~~UT.~~merge Wewith ~~then~~or ~~intend~~acquire toan ~~rollout~~operating ~~our~~ business ~~expansion in CT, DE, KY, LA, MD, MN, NM, OH, OK, and WV~~. ~~We plan to negotiate with an insurance underwriter who can underwrite our policies as required by law in the additional 37 States, as well as the District of Columbia.~~

4Without future fundraising, we are dependent upon a future merger or acquisition in order to fund our operations. If the LLP-UT acquisition does not occur, there is uncertainty regarding our ability to meet our operating expenses going forward.

~~Table~~We are ofa ~~Contents~~defendant in a lawsuit.

~~The~~We are ~~market~~currently ~~for~~a ~~legal~~defendant ~~plans~~in isa ~~estimated~~lawsuit, atas ~~over 100~~described ~~million~~in ~~American~~Item ~~households~~3. ~~Our~~We ~~legal~~are ~~plans~~currently ~~will~~working ~~use~~to defend the ~~same~~lawsuit, ~~group~~and ~~purchasing~~as ~~principles used by employee benefit plans such~~a asresult ~~health,~~will ~~dental,~~be ~~vision~~incurring ~~and~~additional ~~other~~legal ~~group~~fees. ~~insurance~~Should ~~and~~we ~~voluntary~~lose ~~benefit~~the ~~products.~~lawsuit, ~~Group~~given ~~and~~our ~~voluntary~~current ~~benefit~~cash ~~plans~~position, ~~are~~it ~~primarily~~could ~~sold~~materially ~~through~~adversely ~~insurance~~affect ~~brokers,~~our ~~benefit~~ability ~~consultants,~~to ~~marketing~~continue ~~ventures~~as ~~with~~a ~~insurance~~going ~~companies and direct-consumer marketing channels~~concern.

~~Legal~~We ~~Life~~are ~~Plans’~~a ~~individual plan is currently~~development ~~priced~~stage atbusiness ~~$29.95 for an individual~~ and ~~$39.95~~lack ~~for~~operating ~~families~~history. Family plans cover two married or live in partners as well as up to 2 children up to the age of 21 who live in the same household and one child above the age of 21 living out of state. Additional coverage for additional children living out of state shall increase the monthly premium approximately $7 per child.

ItLegal Life Plans, Inc. is ~~anticipated~~a ~~that~~new ~~the~~company ~~Company~~with ~~shall~~no beoperating history upon which an investor can evaluate its performance or its potential for success. ~~able~~The Company’s proposed business is subject to ~~enter~~all ~~into~~business ~~resell~~risks ~~agreements~~associated with anew ~~third~~or ~~party~~early ~~for~~stage ~~the~~enterprises ~~purpose~~and its operations are subject to all of ~~fraud~~the ~~protection~~risks ~~and~~inherent ~~other~~in ~~forms~~the expansion of ~~insurance~~an early-stage business enterprise, including higher-than-expected expenses and ~~services~~uncertain revenues. ~~These~~ ~~plans~~The ~~will~~likelihood of the business’s success must be ~~sold~~considered ~~primarily~~in ~~through~~light ~~agents/brokers~~of the problems, ~~television~~expenses, difficulties, complications, and ~~radio~~delays, ~~infomercials~~frequently encountered in connection with new enterprises operating in a highly competitive industry. Legal Life Plans has had no profits to date, and ~~commercials~~there can be no assurance of future profits. As a result of the expansion stage nature of Legal Life Plans’ business and ~~print~~the ~~media~~fact ~~advertorials~~that it will incur significant expenses in connection with its activities, Legal Life Plans can be expected to sustain operating losses for the foreseeable future. There can be no assurance that the company will operate profitably.

~~Legal~~We ~~Life~~may ~~Plans’ Group Legal Services Plan can~~ be ~~sold as a payroll deducted, employee benefit administered by a company’s HR department in the same manner as~~ ~~their~~subject ~~other benefits are offered. The employee receives the same comprehensive legal service plan coverage and representation as individual members. Offering the plan is cost free for the employer~~ to ~~offer~~further orgovernment ~~administer,~~regulation ~~and~~which inwould ~~some~~adversely ~~circumstances~~affect ~~the~~our ~~company or group may benefit in some manner if their employees or members purchase the plan~~operations. ~~The benefits may include revenue sharing as well as reduced company costs associated with employees being out of work dealing with legal issues.~~

~~Provider~~We ~~Law~~may ~~Firms~~be required to make significant capital expenditures to comply with governmental laws and regulations. It is also possible that these laws and regulations may in the future add significantly to our operating costs or may significantly limit our activities. Legal Life Plans is subject to extensive and varied federal, state and local government regulation, including regulations relating to legal service plan insurance product offerings, including marketing and distribution thereof. Legal Life Plans operates its business in accordance with standards and procedures designed to comply with applicable insurance codes and regulations, including but not limited to state insurance laws and codes governing the offering and distribution of legal services plans to individuals and/or employers in applicable regulatory jurisdictions. However, if Legal Life Plans could not obtain, retain or replace applicable insurance underwriting and marketing contracts, insurance and/or agency licenses, bonds and/or permissions it would adversely affect Legal Life Plans’ operations and/or its ability to market or expand its products and services in certain regulated jurisdictions.

~~Plan~~Table ~~holders will have access to legal services through a network~~ of ~~provider~~Contents law firms under contract with Legal Life Plans. Provider law firms will be paid a fixed fee based on the plan purchased by the plan holder similar to an HMO structure in the health care industry. Services rendered by a provider law firm not covered by the plan will be charged directly to the plan holder by the provider law firm based on the predetermined per hourly rate which in most cases is at a discount to the normal hourly rate of that law firm provider. In the event that a plan holder decides to obtain outside legal representation they will not be reimbursed for any expenses.5

Legal Life Plans ismay ~~not~~experience significant ~~responsible~~difficulties, ~~for~~delays ~~any payments~~or ~~due~~failures toin ~~provider~~obtaining ~~law~~required ~~firms~~insurance onunderwriting ~~behalf~~contracts, oflicenses, ~~any~~permits ~~plan~~or ~~holder~~approvals in ~~for~~connection ~~services~~with ~~rendered~~the byoffering aand ~~provider~~distribution ~~law~~of ~~firm~~its tolegal aservice ~~plan~~plans ~~holder~~in ~~which~~insurance regulated jurisdictions, and any such ~~exceeds~~problems ~~its~~could ~~benefit~~delay ~~limit~~or prevent the offering and/or isdistribution ~~not~~of aits ~~covered~~legal ~~benefit~~services plans within such insurance regulated jurisdictions.

~~Plan~~No ~~Holders will be assigned to a provider~~Active ~~law firm based on geographic location~~Market. ~~We will look to engage medium to large sized law firms which have multiple locations.~~

~~Provider~~Although ~~law~~the ~~firms~~Company’s shares ~~will~~are betraded ~~monitored~~on bythe aOTC ~~quality~~Markets trading platform, the Company believes that the public trading price may be an inaccurate ~~control~~representation ~~department~~of ~~which~~the ~~will~~value ~~investigate~~of ~~any~~the ~~complaints~~Company bybecause ~~our~~there ~~plan~~is ~~members~~little asor ~~well~~no astrading ~~review~~volume ~~any~~in ~~comments~~the byCompany’s ~~plan~~shares ~~members~~and onno analysts ~~the~~or ~~quality~~NASD ofmarket ~~the~~makers ~~services~~actively ~~rendered~~follow tothe ~~them~~Company.

~~All~~We ~~provider~~Have ~~law~~Never Issued ~~firms~~a ~~will~~Dividend ~~be linked to an intranet~~ and ~~will~~Don’t ~~utilize~~Anticipate ~~software~~any ~~developed~~Dividends byin ~~Legal Life Plans. This system will allow us to monitor~~ the ~~provider firms and prepare efficiency and quality control reports~~Future.

5Legal Life Plans has never issued a dividend and we do not anticipate paying dividends on our common stock in the foreseeable future. Furthermore, we may also be restricted from paying dividends in the future pursuant to subsequent financing arrangements or pursuant to Delaware law.

~~Table~~You Could be Diluted from the Issuance of ~~Contents~~Additional Common and Preferred Stock.

WeLegal ~~have signed a Letter of Intent with PDC Capital~~Life ~~Group~~Plans ~~and~~is anauthorized ~~associated~~to ~~legal~~issue ~~firm~~up ~~with~~to ~~offices in each state~~500,000,000 ~~for~~shares ~~the purpose~~ of ~~creating~~common astock ~~partnership~~and or20,000,000 ~~joint~~shares ~~venture~~of topreferred ~~create our~~stock. ~~legal~~To ~~world-wide~~the ~~network~~ extent of ~~law~~such ~~firms~~authorization, ~~for~~ our USboard ~~legal~~of ~~plans~~directors ~~and~~will ~~for~~have ~~our~~the ~~migrant~~ability, ~~workers~~without ~~program.~~seeking ~~PDC~~shareholder ~~Capital~~approval, ~~Group~~to ~~and their~~issue ~~associated~~additional ~~law~~shares ~~group~~of ~~have~~common ~~extensive~~stock ~~experience~~in ~~with~~the ~~building~~future ~~law~~for ~~firm~~such ~~networks~~consideration ~~globally.~~as ~~We anticipate this relationship to accelerate~~ the ~~Company's~~board ~~ability~~may toconsider ~~service and market its Legal Plans world-wide~~sufficient. WeThe ~~anticipate~~issuance ~~definitive~~of additional ~~agreements~~common ~~memorializing~~stock in the ~~partnership or~~future ~~joint~~may ~~venture~~reduce toyour beproportionate ~~finalized~~ownership onand orvoting ~~before July 1, 2012~~power.

~~Third~~Volatility of ~~Party~~Stock ~~Administration~~Prices.

~~The~~In ~~company~~the ~~plans~~event tothat there ~~utilize~~is ~~services~~an ofestablished apublic ~~Third Party~~market ~~Administrator~~for tothe ~~handle~~Company’s ~~all~~Common ofStock, ~~its~~market ~~back~~prices ~~office~~will ~~functions~~be ~~such~~influenced asby ~~fee~~many ~~billing,~~factors ~~collection~~ and will ~~reconciliation~~be ~~services,~~more ~~as well~~subject asto ~~customer~~significant ~~care~~fluctuations ~~and~~in ~~other~~response ~~general~~to ~~administrative~~variations ~~functions~~ in ~~connection~~operating ~~with~~results of the Company’s ~~legal~~and ~~plans or~~ other ~~services.~~factors Wesuch ~~currently~~as doinvestor ~~not~~perceptions ~~have~~of athe ~~third~~Company, ~~party~~supply ~~administrator.~~and ~~However~~demand, weinterest ~~are~~rates, ingeneral ~~negotiations~~economic conditions and wethose ~~believe~~specific to wethe ~~will~~industry, bedevelopments ~~able~~with regard to ~~hire~~the ~~or partner~~Company’s ~~with~~activities, ~~one~~future infinancial ~~the~~condition ~~near~~and ~~term~~management.

~~Website~~Our Common Stock is subject to the “penny stock” rules of the SEC, and ~~Software~~the ~~Development/~~trading ~~Customer~~market ~~Service~~in ~~Support~~our Common Stock is limited. This makes transactions in our Common Stock cumbersome and may reduce the value of your shares.

WeThe ~~have~~SEC ~~entered~~has ~~into~~adopted Rule an3a51-1 ~~agreement~~which ~~with~~establishes ~~Online Media~~the ~~Services~~definition ~~(OMS)~~of ~~Asia Inc.,~~ a ~~Philippine~~"penny ~~based~~stock," ~~company~~ for the purposes ofrelevant ~~customer~~to ~~service call center facilities. Under the terms of the agreement~~us, ~~Online~~as ~~Media~~any ~~Services~~equity ~~will provide Legal Life Plans with in-bound call center services for sales and customer~~security ~~support,~~that ~~out-bound~~has ~~call~~a ~~center~~market ~~telemarketing~~price ~~for~~of ~~sales,~~less ~~administrative,~~than ~~and customer support staff~~$5.00 ~~Online~~per ~~Media~~share ~~Services~~or ~~will also provide Legal Life Plans~~ with ~~office~~an ~~space,~~exercise ~~computers,~~price ~~phones and office furniture so we can quickly implement the marketing~~ of ~~our~~less ~~legal~~than ~~plan in both the United States as well service the Migrant Workers Program~~$5.00 Byper ~~outsourcing all of our customer service needs in the Philippines~~share, ~~the~~subject ~~Company will be able~~ to ~~cut costs drastically and the agreement gives Legal Life Plans the structure~~certain ~~and~~exceptions. For ~~organizational~~any ~~support~~transaction itinvolving ~~needs to fully operate its business without having to spend~~ a ~~substantial~~penny ~~amount~~stock, ofunless ~~capital. The value of this service is estimated to be approximately $2~~exempt,~~000,000.~~ ~~Online~~Rule ~~Media~~15g-9 ~~Services~~requires ~~has agreed to accept~~ a ~~promissory~~broker-dealer ~~note from Legal Life Plans for the final amount which will be determined at a later date and then may convert 66.6% of the promissory note~~ to common stock. We are still in the process of finalizing the terms of this agreement. OMS (HK) Limited will provide IT services including website design and maintenance as well as software development for the purpose of linking the legal network together.:

~~COMPETITION~~Table of Contents 6

~~There~~· ~~are~~approve a ~~few~~person's ~~national~~account ~~competitors~~for ~~with~~transactions ~~comprehensive insurance~~in ~~regulated~~penny legal plans as well. These companies include: Pre-Paid Legal Inc. (PPD, NYSE), Hyatt Legal Plans (a MetLife Company), ARAG Insurance Group (formerly Mid West Legal Services), and Signature Legal Care (a GE Financial Company).stocks;

~~MARKET~~· ~~GROWTH~~receive ASfrom ANthe ~~INDUSTRY~~investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased;

~~According~~· toobtain ~~Public~~financial ~~Perceptions~~information ofand ~~Lawyers~~investment ~~Consumer research~~experience ~~findings,~~objectives ~~2002,~~of ~~Published by section litigation - American Bar Association, altogether, seven in ten U.S. households (71%) report experiencing some event in~~ the ~~past twelve months that might have led them to hire a lawyer. The most common events are:~~person;

6· make a reasonable determination that the transactions in penny stocks are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.

~~Table~~· ofdeliver ~~Contents~~a disclosure schedule prescribed by the SEC relating to the penny stock market, which:

· ~~Real~~ ~~estate~~sets ~~transactions~~forth the basis on which the broker or dealer made the suitability determination; and

· ~~Mortgage~~ ~~refinancing~~that the broker or dealer received a signed, written statement from the investor prior to the transaction.

· The various regulations and requirements ~~Damage~~may reduce the level of trading activity in the secondary market for a stock subject to ~~property~~the orpenny ~~automobile~~stock rules.

~~· Creating~~Item of1B. ~~wills~~Unresolved orStaff ~~estate plans~~ Comments

~~· Inadequate~~Not ~~health care~~ applicable.

~~· Moving~~Item ~~traffic~~2. ~~violations~~ Properties

~~· Trouble with creditors~~None.

~~The~~Item ~~American~~3. ~~Bar~~Legal ~~Association reports:~~Proceedings

· Recently we were named 3as ~~new~~a ~~civil~~defendant ~~suits~~in ~~are~~a ~~filed~~Civil ~~every~~Action ~~second~~in ofthe ~~every~~United ~~minute~~States District Court for the District of ~~every~~Colorado ~~hour~~by a former consultant/President of ~~every~~the ~~day~~Company, 7alleging, ~~days~~among other things, wrongful termination by the Company. The former consultant/President claims unpaid acompensation ~~week~~of $104,000 and 5,000,000 shares of stock.

· The former consultant/President ~~66%~~also offiled ~~Americans~~a ~~reporting~~complaint ~~legal~~with ~~problems~~the doOccupational ~~without~~Safety anand ~~attorney~~Health ~~because~~Administration (OSHA), asserting wrongful termination by the ~~fees~~Company’s CEO ~~would~~due beto the former consultant/President’s investigation and notification to the Company’s Board about alleged unauthorized ~~too~~sales ~~high.~~of securities.

~~According~~Management tois vigorously defending the ~~following~~claims ~~statistical~~ and ~~survey data,~~believes itthey isare ~~projected~~without ~~that~~merit. These actions are in the ~~growth~~early ofstages, and the ~~industry~~outcomes ~~will~~are ~~continue~~not determinable at athis ~~rapid pace~~time.

~~· Employee~~Item ~~Benefit~~4. ~~NEWS~~Submission ~~recently reported that 90%~~ of ~~the~~Matters ~~market~~to ~~for~~a ~~employer~~Vote ~~sponsored~~of ~~legal~~Security ~~plans is unsold in the employer-based market.~~Holders

~~· A~~There ~~national~~are ~~survey~~no ~~conducted~~items ~~by LIMRA for the insurance industry, published in May 1999, found~~currently ~~that~~requiring ~~legal plans were the number one voluntary benefit that employers would consider adding within the next 2-year period~~disclosure.

~~· According~~Table ~~to the American Bar Association Journal, one-half~~ of ~~all~~Contents ~~employee absenteeism is directly related to the personal legal problems of employees.~~ 7

~~· San~~PART Francisco based, LSK Associates, found that nearly 50% of survey respondents took time off from work to deal with legal problems. On average, employees missed 51 hours of work per year to attend to their legal matters according to Employee Benefit News. II

~~· The~~Market average person is three times more likely to make an appearance in a court of law than they are in a hospital. There were 34 million hospitalizations vs. 91 million court filings in 1999 according to the National Center for Consumers of Legal Services.Information

· Our Common Stock ~~Bankruptcy~~is ~~filings~~quoted ~~continue~~on tothe ~~exceed~~OTCBB, aor ~~million~~the aOver-the-Counter ~~year~~Bulletin Board, and is quoted under the symbol “LLFP.” Our common stock ~~according~~is toalso quoted on the ~~American~~OTCQB ~~Bar~~Marketplace. ~~Association~~The following table sets forth the high and low bid quotations for the Common Stock as reported on the OTCQB for each quarter during the last two fiscal years. These quotations reflect prices between dealers, do not include retail mark-ups, markdowns, and commissions and may not necessarily represent actual transactions.

· A company with 1,000 employees earning an average of $10.00 per hour is losing approximately $613,000 in productivity annually due to employee’s legal-related problems according to Risk Management Magazine.

Fiscal Year ended May 31, 2012		High		Low
	Quarter ended August 31, 2011	$	1.25	$	0.51
	Quarter ended November 30, 2011	$	1.25	$	0.75
	Quarter ended February 29, 2012	$	3.00	$	0.51
	Quarter ended May 31, 2012	$	2.00	$	1.01

MARKETING PLAN

Fiscal Year ended May 31, 2013		High		Low
	Quarter ended August 31, 2012	$	1.01	$	0.90
	Quarter ended November 30, 2012	$	0.90	$	0.75
	Quarter ended February 28, 2013	$	0.75	$	0.72
	Quarter ended May 31, 2013	$	0.72	$	0.71

~~Long Form Infomercials~~Holders

~~Legal~~As ~~Life~~of ~~Plans~~September 13, ~~Inc.~~2013, ~~plans~~there ~~to engage Herbert~~were ~~Dogan~~138 tostockholders ~~produce~~of arecord 30of ~~minute~~our ~~infomercial~~Common ~~as well as 30, 60 and 90 second commercial spots~~Stock.

7Dividends

~~Table~~We have not paid any cash dividends to date and we do not anticipate or contemplate paying dividends in the foreseeable future. We intend to retain any future earning for developing business opportunities that may arise or in pursuit of ~~Contents~~future business combinations.

WeUnregistered ~~will~~Issuance ~~utilize outsourcing~~ of call centers in the Philippines and the ability to have highly educated personnel providing the customer support and sales services Legal Life Plans requires. We should be able to increase our closing rate due to the fact that the agents answering the phones have extensive product knowledge of the services that we provide.Securities

~~Short Form Television Spots~~None.

WeUnissued ~~plan~~Purchased ~~to produce 30, 60~~ and ~~120~~Awarded second television commercials. We believe that 30, 60 and 120 second short form commercials would perform well for us. These spots need to follow a two-step approach. By that we mean that step one would be the spots offering a free informational package and capturing the names and information of callers. Step two would be our outbound sales people converting them into members. This will result is our being able to place the commercials in programming areas conducive to our demographic and allow us to go after some frequency. In addition, we will need to buy this media nationally.Shares

~~Using~~During ~~the~~August ~~two-step approach and buying nationally~~2011, ~~based~~ ~~on our research from the results of some of our competitors it would be reasonable for management to expect to obtain a $15~~we ~~per~~entered ~~call~~into ~~cost. Legal Life Plans would expect~~ a ~~closing~~subscription ~~ratio~~agreement onwith ~~these~~an ~~callers~~individual to bepurchase ~~in the 40% area. The reason for the lower close rate is that we have not had 30 minutes to talk to them~~360,000 soshares ~~more~~ of ~~the~~common ~~callers~~stock ~~will~~at be$0.50 ~~looking~~per ~~for~~share, ~~additional~~which ~~information and~~generated ~~will~~proceeds ~~then~~of ~~find themselves not interested~~$180,000. ~~However,~~We ~~using~~have ~~this~~not ~~model~~yet ~~based~~physically onissued ~~the~~a ~~results~~stock ofcertificate ~~some~~representing ofthese ~~our competitors, we would expect a $37~~shares.~~50 cost per sale.~~

~~Radio~~During December 2012, we also entered into a consulting agreement with the same individual for services through March 31, 2013. In exchange, the individual is entitled to 20,000 shares of our Series A Preferred shares. We have not physically issued a stock certificate representing these shares.

WeTable plan to produce a thirty (30) minute long form radio infomercial. The Legal Plan is perfect for long form radio. Because our product is not visual, an attentive listener can get the message as well or better than they will on television. Also, we can do it for a lot less money in many cases. Radio reaches a more affluent and older audience that also has a penchant for news and issues. These people interact with their media more and have a higher level of ~~anxiety~~Contents ~~about the future in general.~~8

~~Due~~Share to Legal Life Plans Legal Plan’s inherent newsworthiness as a revolutionary and needed service to all Americans, and the current popularity of legal related shows, Legal Life Plans is ideal for talk radio interviews across the country. This not only builds a no or low cost effective Public Relations campaign but would also serve as a no or low cost direct response advertising device.Repurchases

~~Long form radio is a medium where management would pay $50 to $300 for an entire ½ hour~~None. But it is a low call volume media. It is common to buy a $50 time slot and only get 5 or 6 calls. However that is less than $10 per call. Plus, the caller had ½ hour to hear about us, so the quality of the caller is higher. The challenge is that due to the low volume of calls, it will only be a part of our campaign, not the core or driving force of it. Based on a $10 call with a 50% close rate, it is possible for radio to deliver us $20 to $25 sales, making long form radio profitable in the first month.

~~Per~~Item ~~Inquiry~~6. ~~(PI)~~Selected Financial Data

PINot ~~could prove to be a very good, no risk addition to Legal Life Plans’ media mix~~applicable. Also, once we have 30, 60 and 120 second television commercials, PI becomes even more possible since short form inventory is more available than long form. Under this arrangement we would negotiate a fixed price per call or sale. Again, this is a no risk situation since we only pay for the number of calls we get. As to performance, if we held a 40% close rate, our cost-per-sale would be approximately $50.

8Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

~~Table~~The offollowing ~~Contents~~should be read in conjunction with our financial statements and accompanying notes included in this Annual Report on Form 10-K.

~~Print~~Results ~~Advertising~~of Operations

WeThe ~~are~~following ~~in negotiations with CWC Sports Promotions~~is ~~LLC~~our ~~and~~discussion ~~Dogan~~of ~~Sports~~the ~~Management,~~relevant ~~both~~items ~~California~~affecting ~~based~~results ~~sports~~of ~~marketing~~operations ~~firms.~~for ~~CWC~~the ~~sports~~years ~~will~~ended beMay ~~selling Legal Life Plans Inc~~31, ~~advertising~~ ~~space~~2013 ~~in various sports publications such as Hoops Magazine, Major League Baseball game day programs~~ and ~~yearbooks, as well as all other sports leagues game day programs and yearbooks~~2012.

~~Advertorials~~Revenues. We generated zero revenues during the years ended May 31, 2013 and 2012.

~~This~~Professional Fees. isOur ~~simply~~professional ~~the~~fees ~~practice~~include ofoutside ~~writing~~legal, ~~what looks~~accounting ~~like~~and aother ~~news~~professional ~~article~~fees. ~~for~~Professional ~~print~~fees ~~use,~~for ~~but~~the ~~spinning~~year itended May ~~into~~31, a2013 ~~direct~~were ~~response~~$61,173, ~~ad.~~compared ~~Using~~to ~~attention-getting~~$62,114 ~~headlines~~during inthe ~~this~~year ~~arena are~~ended ~~important.~~May ~~Also~~31, ~~Legal~~2012. ~~Life~~Professional ~~Plans~~fees ~~can~~are ~~work~~expected ~~with~~to ~~firms~~remain ~~that~~at these ~~will~~levels ~~run~~as ~~these~~legal, ~~ads~~accounting atand ~~their~~auditing ~~own~~services ~~expense,~~are ifcontinually ~~they~~provided ~~like~~to the ~~product,~~ company in ~~exchange~~conjunction ~~for~~with ~~their~~the ~~making~~various filings ~~some~~with of the ~~profit~~Securities and Exchange Commission.

~~Affinity~~General ~~Groups~~and Administrative Expenses. Our general and administrative expenses have been comprised of administrative contract labor; occupancy and office expenses; travel and other miscellaneous office and administrative expenses. General and administrative expenses for the year ended May 31, 2013 was $22,385, compared to $24,250 during the year ended May 31, 2012. We expect general and administrative expenses to remain at these levels in the future.

~~Legal~~Other ~~Life~~Income (Expense). ~~Plans~~We ~~will~~incurred ~~market~~net ~~its~~other ~~legal~~expenses ~~plan to~~of ~~employer~~($11,535) ~~benefits~~for ~~services~~the ~~companies~~year ~~and~~ended ~~will~~May ~~continue~~31, 2013 compared to ~~seek~~net ~~out~~other ~~additional~~expense ~~affinity~~of ~~groups~~$(5,680) for tothe ~~market~~year ~~its~~ended ~~legal~~May ~~plan~~31, to2012. Expenses incurred in this category were comprised of interest expense associated with notes payable issued by the Company. Income included in this category is interest income associated with notes receivable.

~~Internet~~Liquidity and Capital Resources

~~The~~At ~~web~~May ~~site www.legalplanprovider.com is in the process of being developed and made to sell the service or capture lead information for follow up sales. During television campaigns~~31, ~~it is very common to receive five times as many web hits as phone calls. We need to ensure that the information and~~2013, ~~opportunity~~we ~~exist~~had ~~for~~no acash ~~viewer to become a member. Management will utilize key word marketing campaigns. This is the process of buying key words~~ and ~~continuing search key optimization on major search engines so that~~ our ~~website~~working ~~listing~~capital ~~would~~deficit ~~come~~amounts upto ~~when someone is looking for an attorney~~$573,684.

~~Telemarketing~~Table of Contents 9

~~Our product needs to be addressed by very informative~~During ~~inbound~~2013, ~~telemarketers~~we ~~and~~used ~~people~~cash ~~who~~in ~~can close a sale. As selling~~ our ~~product~~operating isactivities ~~similar~~amounting to ~~selling insurance~~$23, ~~management can create its own inbound telemarketing room with the right sales manager~~305. ~~Also,~~Our ~~Legal~~cash ~~Life~~used Plans could outsource a shared environment (less costly) or a dedicated call center that would work for us as a subcontractor. The call center would be a profit center from which we could test and practice several selling and marketing and cross-marketing methods. For example, multi-pricing is one such method. A caller initially calls in ~~with~~operating ~~the~~activities ~~intention~~was tocomprised ~~purchase one individual legal plan at $29.95 per month. However, management is~~ of ~~the opinion that there are a high percentage of consumers who would be willing to pay a higher price per month by up selling them on the phone to~~ our ~~more expensive legal plans, as well as our other Legal Life Plans products. If our testing indicates that~~ ~~the~~net ~~market~~loss ~~would~~of ~~support multi-pricing~~$95,093 weadjusted ~~could~~for ~~modify our infomercial and other marketing methods accordingly. By training~~ the ~~telemarketers~~ ~~properly~~following wevariations ~~would~~in ~~start~~operating ~~the~~assets ~~callers off at the higher price~~ and ~~then price drop as needed. It is management’s opinion that we can convert 25% of callers to the higher priced plans with no significant added cost.~~liabilities:

We· ~~will~~Increase ~~utilize a call center~~ in ~~the~~due ~~Philippines and~~from itrelated isparty ~~our~~of ~~intention~~$7,540, toresulting ~~only~~from ~~hire~~expenses ~~lawyers~~being ~~and~~paid ~~paralegals~~for toon ~~act~~behalf asof ~~customer~~the ~~service~~related ~~representatives or sales agents.~~party;

9· Decrease in interest receivable of $1,409 resulting from the payoff of the note receivable;

~~Table~~· Increase in accounts payable and accrued expenses of ~~Contents~~$38,007, resulting from an increase in legal fees related to the reverse merger agreement;

~~MIGRANT~~· ~~WORKER~~Increase ~~PROGRAM~~in due to related party of $17,550, resulting from an increase in legal fees related to the reverse merger agreement;

~~Legal~~· ~~Life~~Increase Plans has designed a plan specifically to meet the needs of the more than 86 million migrant workers around the world. Legal Life Plans will establish a new company for the Migrant Worker Program which will be a subsidiary of Legal Life Plans. Migrant workers are described as individuals who leave their home country for employment in ~~another~~accrued ~~country.~~interest ~~The countries which deploy the large majority~~ of ~~all migrant workers are The Philippines~~$10,780 Indonesia and Malaysia. In each of these countries the migrant workers remit much of their money back to their families in their home country, representing one of the largest, if not the largest sources of money for the country. These workers are regularly subject to legal and medical related ~~issues for which Legal Life Plans is establishing an international network of lawyers~~ to ~~provide~~notes ~~low~~payable ~~cost~~outstanding; ~~legal counsel when the workers find themselves in need of help.~~and

~~The~~· ~~legal~~Increase plan will cover matters related to working conditions, unpaid wages, visa and immigration issues. It will also include a travel assistance program which will provide a variety of services for the workers, including bedside visits for family members in ~~the~~obligation ~~event the worker is hurt on the job and the reparation of remains in the event that a worker should die while outside of the workers’ home country. A very big concern~~ for ashares ~~migrant worker is the cost~~ of ~~getting hurt or dying on the job because of the amount of money it would cost their family to visit them in the hospital or to bring their remains back to their home country for burial~~$14,400.

~~Legal Life Plans will initially launch its services~~During to2013, ~~Filipino~~we ~~migrant~~funded ~~workers~~notes orreceivable ~~Overseas~~of ~~Filipino Workers a/k/a OFW~~$16,000 asand ~~they~~collected ~~are referred to by the Philippine government. In the Philippines~~$9,200 ~~the~~on ~~remittances~~our ofnotes ~~money by the OFW's account for more money for the country than any other source~~receivable.

~~In the Philippines Legal Life Plans will be~~During ~~represented by Fajardo-Reyes Esq~~2013, ~~one~~we ofgenerated ~~the~~cash ~~most~~from ~~prominent~~financing ~~law~~activities ~~firms in the country. Fajardo-Reyes Esq will act in the capacity~~ of ~~legal~~$30,000, ~~council~~which toconsisted ~~Legal Life Plans and/or its subsidiary and will be the legal service provider to plan holders on the island~~ of ~~Luzon~~proceeds ~~for~~from ~~OFW's and their families for covered matters. We are currently in~~ the ~~process~~issuance of ~~interviewing~~notes ~~additional law firms on the other islands in the Philippines such as Cebu, Mindoro and Mindanao to service the OFW's and their families~~payable.

~~We are also in negotiations with Atty. Antonio~~During G.2012, ~~Arellano~~we ~~who~~used iscash ~~considered by the OFW's to be their most trusted advocate for fair treatment around the world. Attorney Agga is registered to practice law~~ in ~~both~~our ~~the~~operating ~~Philippines~~activities ~~and~~amounting ~~Hong Kong and has a radio show for the purpose of providing legal advice~~ to ~~OFW’s around the world~~$8,372. ~~Even~~Our ~~though~~cash heused ~~is only registered to practice law~~ in ~~the~~operating ~~Philippines~~activities ~~and~~was ~~Hong~~comprised ~~Kong,~~of ~~because he~~our isnet ~~followed~~loss byof ~~workers all over the world~~$92,044 headjusted isfor the ~~perfect~~following ~~marketing~~variations ~~partner for us. He will be able to service the OFW’s~~ in ~~Hong~~operating ~~Kong,~~assets and ~~he can help us market our plans to his listeners who are not yet covered by our plans, by expressing the need for them to obtain this type of policy for themselves, before problems arise.~~liabilities:

We· ~~are~~Decrease in ~~the~~interest ~~process~~receivable of seeking approval to market the program through the Philippines Overseas Employment Administration (POEA) and the Overseas Workers Welfare Administration (OWWA) which are the two Philippine government agencies that directly oversee the OFW program. We will also market the program to companies such as construction companies that employ a substantial number of OFW’s$4,540, ~~and~~resulting ~~through~~from ~~placement~~outstanding ~~agencies~~notes ~~which secure the workers’ employment abroad.~~receivable;

10· Increase in accounts payable and accrued expenses of $56,387, resulting from an increase in unpaid professional fees;

~~Table~~· Increase in due to related party of ~~Contents~~$18,700, resulting from an increase in legal fees related to the legal settlement;

~~Certain~~· ~~Facts~~Increase ~~Regarding~~in ~~Migrant~~accrued ~~Workers~~interest of $8,125 related to notes payable outstanding; and

· ~~Migrants~~Increase ~~provide huge flows of remittances to their countries, amounting to an estimated US$ 80 billion annually (~~in ~~2002),~~obligation orfor ~~the~~shares ~~second largest source~~ of ~~external funding for developing countries~~$5, ~~according to data from the World Bank~~000.

·During 2012, ~~Women~~we ~~account~~generated ~~for~~cash 49from ~~per~~the ~~cent~~collection of ~~the~~$3,600 ~~world's migrants and are increasingly traveling~~ on ~~their~~our ~~own~~notes ~~as their family's primary income earner~~receivable.

· Between 10 to 15 per cent of migrants are in irregular status, a phenomena that is not confined to developed countries. The extent of the flows of irregular workers is a strong indication that demand for regular migrant workers is not being matched by the supply.Loan Agreement

·During ~~Working~~2013, ~~conditions~~we issued ~~for~~ a ~~large~~10% ~~portion~~$30,000 ofnote ~~migrants~~payable ~~are~~with ~~abusive~~an ~~and~~initial ~~exploitative,~~maturity ~~sometimes~~date ~~constituting~~of ~~forced~~August ~~labor~~15, ~~and~~2012. ~~all~~In ~~too~~September ~~often~~2013, ~~include~~ the maturity ~~denial~~date ofwas ~~union~~extended ~~rights~~to March 10, ~~discrimination~~2014 ~~and~~at ~~xenophobia~~10% annum.

~~Regulation~~Table of Contents 10

WeGoing are subject to various state laws related to insurance regulation. We are also subject to government laws and regulations concerning health, safety, working conditions, employee relations, wrongful termination, wages, taxes, and other matters applicable to businesses in general.Concern

Since inception, we have financed our operations from a combination of loans, issuance of promissory notes, and from business revenues. We have ~~had~~sustained nosignificant ~~material~~net ~~environmental~~losses ~~incidents~~which have resulted in a total stockholders’ deficit at May or31, ~~non-compliance~~2013 ~~with~~of ~~any~~$573,684. ~~applicable~~Our ~~environmental~~losses raise doubts about our ability to continue the business of Legal Life Plans as a going concern. Our current financial condition is dire. Consequently, ~~health~~we anticipate that we will require additional cash inflows from increased revenues or sales of debt or equity capital to execute our marketing initiatives, ~~safety~~maintain operations and/or finance substantial business initiatives that may arise. With the expected cash requirements for the coming months, without additional cash inflows from an increase in revenues or ~~other~~from ~~applicable~~the ~~regulations~~sale of shares we have substantial doubt as to our ability to continue to operate. We believe our present capital resources are insufficient for ongoing operation. We cannot assure you that we will be able to raise sufficient funds to further develop and market our services. Our lack of funds will materially affect us, and may cause us to cease operations. Consequently, you could incur a loss of your entire investment in Legal Life Plans.

~~Our migrant worker program may be regulated by Republic Act No. 9829, the Pre~~Off-Balance ~~Need~~Sheet ~~Code of the Philippines (“Pre-Need Code”)~~Arrangements. In the event that the Company's migrant worker program is regulated by the Pre-Need Code, we would need to obtain a license to sell or offer our pre-need plan. We would be required to apply for an endorsement from the Licensing Division of the Insurance Commission in the Philippines, submit documentation, and we would need to have paid-in capital of at least approximately US $2,222,222. It is not certain that we will receive approval for our license from the Insurance Commission.

~~Furthermore,~~We ~~the Insurance Commission, the Department of Labor and Employment, and the National Labor Relations Commission in the Philippines~~ have ~~adopted certain Insurance Guidelines that directly affect our business. All migrant workers that have a recruitment agency must receive insurance from their recruitment agencies at~~ no ~~cost~~off-balance tosheet ~~the migrant worker~~arrangements. This required insurance is to cover basic life insurance, accidental death, disability, and in case of injury or illness, visits by family, and repatriation, if necessary. The Legal Insurance offered by Legal Life Plans is not currently required under the law, but may be sold as part of the insurance package.

~~Since~~Item the requirements of the insurance companies who are eligible to provide the compulsory insurance to migrant workers is specific to those companies who have been in business for a minimum of five (5) years and have a minimum of 500 million pesos (approximately US $12 Million) as of the end of the previous years we will have to either acquire or partner with an existing eligible insurance company in the Philippines7A. ~~The~~Quantitative ~~cost of acquiring an existing insurance company eligible to sell the compulsory insurance may be substantial~~ and ~~there~~Qualitative ~~can~~Disclosures beAbout noMarket ~~assurance that we would be able to find an insurance company with which we can partner to offer the insurance to migrant workers.~~Risk

11Not applicable.

~~Table~~Item of8. ~~Contents~~Financial Statements and Supplementary Data

InThe ~~addition,~~information ~~there~~required is ~~are~~provided ~~insurance companies~~ in ~~the~~ ~~Philippines~~Item ~~that~~15 ~~have been issuing these types~~ of ~~plans~~this toAnnual ~~migrant~~Report ~~workers,~~on ~~and~~Form ~~which have established business and name recognition in the Philippines~~10-K. ~~There can be no assurance that we will be able to gain market share from the companies who have greater resources and more recognizable names in the Philippines.~~

~~REPORTS~~Item TO9. ~~SECURITY~~Changes ~~HOLDERS~~in and Disagreements with Accountants on Accounting and Financial Disclosure

~~Legal Life Plans, Inc~~None. is subject to the information requirements of the Securities Exchange Act of 1934, as amended, and in accordance therewith files quarterly and annual reports, as well as other information with the Securities and Exchange Commission (“Commission”) under File No. 333-119915. Such reports and other information filed with the Commission can be inspected and copied at the public reference facilities maintained by the Commission at 450 Fifth Street, N.W., Washington, D.C. 20549 at prescribed rates, and at various regional and district offices maintained by the Commission throughout the United States. Information about the operation of the Commission’s public reference facilities may be obtained by calling the Commission at 1-800-SEC-0330. The Commission also maintains a website at http://www.sec.gov that contains reports and other information regarding the Company and other registrants that file electronic reports and information with the Commission.

~~ITEM~~Item ~~1A:~~9A. ~~RISK~~Controls ~~FACTORS~~and Procedures

~~Operating~~Evaluation ~~Risks~~of Disclosure Controls and Procedures

We ~~have~~maintain ~~Defaulted~~disclosure ~~Loan~~controls ~~Obligations.~~and Weprocedures ~~received~~that ~~loans~~are designed to ~~continue~~ensure ~~operations~~that asinformation ~~detailed~~required into ~~our~~be ~~financial~~disclosed ~~statements. These loans are~~ in ~~default~~reports orfiled ~~may~~under ~~be in default upon demand by~~ the ~~creditors.~~Securities AsExchange aAct ~~result~~ of ~~our~~1934, as ~~default position~~amended, ~~these~~is ~~creditors~~recorded, ~~may~~processed, ~~obtain~~summarized ~~judgment~~and orreported ~~other~~within ~~lawful remedies to collect on~~ the ~~debts~~time ~~now~~periods orspecified in the ~~future.~~rules Weand ~~will~~forms ~~still~~of ~~need~~the ~~to raise additional capital or increase our business profits to~~Securities ~~satisfy~~and ~~these~~Exchange ~~creditors~~Commission. WeDisclosure ~~cannot~~controls ~~assure~~and ~~you~~procedures ~~that~~are wealso ~~will~~designed bewith ~~successful~~the inobjective ~~repaying~~of ~~any~~ensuring orthat ~~all~~such ofinformation is ~~these~~accumulated ~~creditors.~~and Ascommunicated ofto ~~May 31~~management, ~~2012,~~ including the ~~total~~Chief ~~amount~~Executive ~~due~~Officer onand ~~these~~Chief ~~loans~~Financial ~~was $209~~Officer,~~307~~ ~~which~~as ~~consists~~appropriate to ofallow ~~$197,200~~timely ofdecisions ~~principal~~regarding ~~and~~required ~~$12,107 of interest~~disclosure.

WeBased ~~Have~~on ~~Consistently~~the ~~Operated~~controls atevaluation, aour ~~Loss.~~Chief ~~Legal~~Executive ~~Life~~Office ~~Plans~~and ~~was~~Chief ~~organized~~Financial inOfficer ~~1991~~have ~~and~~concluded ~~has~~that, ~~consistently~~as ~~operated~~of atthe aend ~~loss,~~of ~~and~~the weperiod ~~cannot~~covered ~~assure~~by ~~you~~this ~~that~~Annual weReport, ~~will~~our disclosure becontrols ~~able~~were ~~to operate~~not ~~Legal~~operating ~~Life~~effectively ~~Plans~~to ~~profitably.~~provide Inreasonable ~~the~~assurance ~~event~~that weinformation ~~are~~required ~~unsuccessful~~to atbe ~~operating~~disclosed in our ~~business~~periodic ~~profitably,~~reports wefiled ~~cannot~~with ~~assure~~the ~~you that~~SEC ~~Legal~~is ~~Life~~recorded, ~~Plans~~processed, ~~could~~summarized ~~successfully~~and ~~become~~reported ~~involved~~within inthe ~~any~~time ~~other~~period ~~business~~specified ~~venture~~by ~~due to~~ the SEC, ~~fact~~and that ~~our~~material ~~personnel~~information ~~are~~relating ~~trained only~~to inthe ~~biotherapy~~Company ~~and~~is ~~not~~made inknown ~~other~~to ~~services.~~management, Weincluding ~~presently~~the ~~have~~Chief noExecutive ~~plans,~~Officer ~~commitment~~and Chief Financial Officer, orparticularly ~~arrangements~~during ~~with~~the ~~respect~~period towhen ~~any~~our ~~other potential~~periodic ~~business~~reports ~~venture~~are being prepared.

WeTable have no Operating Capital, and We Must Raise Additional Capital to Remain in Business. We presently have no operating capital and are dependent upon future fundraising efforts to provide the minimum capital necessary to continue our business. Such fundraising efforts may include the sale of ~~additional~~Contents shares of Legal Life Plans or will involve commercial borrowing. Although we believe that our status as a publicly-traded company will enhance our ability to raise additional capital, our financial condition is dire and we are currently operating with no or very little working capital and several loan obligations. We cannot assure you that our shares will continue to be publicly traded and capital will be available to meet the costs of our operations, or that it will be available on acceptable terms. Presently, we have no commitments or arrangements from commercial lenders or other sources.11

~~Governmental~~The ~~laws~~basis ~~and~~for ~~regulations~~the ~~may add~~determination tothat our ~~costs~~disclosure controls orand ~~limit~~procedures are not operating effectively at the reasonable assurance level is based on our ~~activities.~~conclusions ~~Our~~that ~~operations~~(a) ~~are~~we do ~~affected~~not ~~from~~have a full-time, qualified Principal Financial Officer to ~~time~~oversee our disclosures controls and procedures, and (b) we have material weaknesses in ~~varying~~our ~~degrees~~internal bycontrol ~~governmental~~over ~~laws~~financing reporting (as discussed below), which we consider an integral part of ~~and~~our ~~regulations.~~disclosure Wecontrols ~~may~~and beprocedures.

12Management’s Annual Report on Internal Control over Financial Reporting

~~Table~~Management of ~~Contents~~the Company is responsible for establishing and maintaining adequate internal control over financial reporting. The Company’s internal control over financial reporting is designed to provide reasonable assurance as to the reliability of the Company’s financial reporting and the preparation of financial statements in accordance with generally accepted accounting principles.

~~required~~The toCompany’s ~~make~~management ~~significant~~has ~~capital expenditures to comply with~~assessed ~~governmental~~the ~~laws~~effectiveness ~~and~~of ~~regulations. It is also possible that these laws and regulations may in~~ the ~~future~~Company’s ~~add~~internal ~~significantly~~control toover ~~our operating~~financial ~~costs~~reporting oras ~~may~~of ~~significantly~~May ~~limit~~31, ~~our activities~~2013. ~~Legal~~In ~~Life~~making ~~Plans~~this ~~is subject to extensive and varied federal~~assessment, ~~state and~~ ~~local~~the ~~government~~Company ~~regulation,~~used ~~including~~the ~~regulations~~criteria ~~relating~~established toby legal service plan insurance product offerings, including marketing and distribution thereof. Legal Life Plans operates its business in accordance with standards and procedures designed to comply with applicable insurance codes and regulations, including but not limited to state insurance laws and codes governing the ~~offering and~~Committee ~~distribution~~ of ~~legal~~Sponsoring ~~services~~Organizations ~~plans~~of to individuals and/or employers in applicable regulatory jurisdictions. However, if Legal Life Plans could not obtain, retain or replace applicable insurance underwriting and marketing contracts, insurance and/or agency licenses, bonds and/or permissions it would adversely affect Legal Life Plans’ operations and/or its ability to market or expand its products and services in certain regulated jurisdictions. Legal Life Plans may experience significant difficulties, delays or failures in obtaining required insurance underwriting contracts, licenses, permits or approvals in connection with the ~~offering~~ ~~and~~Treadway ~~distribution~~Commission of(COSO) ~~its legal service plans~~ in ~~insurance regulated jurisdictions, and any such problems could delay or~~“Internal ~~prevent~~Control-Integrated ~~the offering and/or distribution of its legal services plans within such insurance regulated jurisdictions~~Framework.”

~~Our~~The ~~Operating~~SEC ~~Costs~~defines ~~Will~~a ~~Most~~material ~~Likely~~weakness ~~Increase. Our income could be seriously affected by rising operating expenses such~~ as: ~~research~~a ~~and~~deficiency, or ~~development;~~a ~~electricity;~~combination ~~insurance and~~of ~~administrative costs~~deficiencies, ~~security,~~in ~~patent~~internal ~~registration~~control ~~expenses,~~over ~~building~~financial ~~repairs and maintenance~~reporting, ~~and~~such ~~regulatory~~that ~~compliance. If~~there weis ~~cannot~~a ~~control~~reasonable ~~operating~~possibility ~~costs~~that a ormaterial ~~adequately~~misstatement ~~cover~~of ~~them,~~the ~~our~~Company’s ~~cash~~annual ~~flow~~of ~~will~~interim ~~deteriorate~~financial ~~and~~statements we will ~~have~~not tobe ~~raise~~prevented ~~capital~~ or ~~discontinue~~detected ~~our~~on ~~business~~a timely basis.

~~Our~~Management’s ~~operations~~assessment ~~and resources~~identified ~~are not diversified. Our limited financial resources limit our ability to diversify our operations. The inability~~the tofollowing ~~diversify~~weaknesses ~~activities~~in ~~into~~the ~~more~~Company’s ~~than~~internal ~~one~~control ~~area~~over ~~will~~financial ~~subject~~reporting usas toof ~~economic~~May ~~fluctuations~~31, ~~within a particular business or industry and therefore increase the risks associated with our operations.~~2013:

WeThe ~~depend~~Company ~~heavily upon~~currently ~~our~~lacks ~~management.~~formal Wepolicies and ~~are~~procedures ~~heavily~~over ~~dependent upon~~ the ~~skills,~~financial ~~talents,~~reporting ~~and~~process. ~~abilities~~This ofincludes ~~our~~a ~~management~~lack ~~team~~of toreview ~~implement our~~procedures ~~business~~performed ~~plan.~~by ~~The~~management ~~loss~~beyond of the initial ~~services~~preparer ofcalculations ~~one~~and ofestimates ~~our~~and ~~executive~~also ~~officers~~procedures ~~would~~to ~~have~~ensure atimely ~~material~~regulatory ~~adverse~~compliance ~~effect upon our business and financial condition~~filings.

WeItem ~~depend heavily upon outside advisors~~9B. ToOther supplement the business experience of our employees, we employ accountants, technical experts, appraisers, attorneys, or other consultants or advisors. The selection of any such advisors will be made by us without any input from stockholders. Furthermore, it is anticipated that such persons may be engaged on an “as needed” basis without a continuing fiduciary or other obligation to us or the shareholders. In the event we consider it necessary to hire outside advisors, we may elect to hire persons who are affiliates, if they are able to provide the required services.Information

~~Our~~Not ~~business is speculative~~applicable. The legal services industry is extremely competitive and the commercial success of any venture is often dependent on factors beyond the control of the Company. The Company may incur uninsured losses for liabilities which arise in the ordinary course of industry, or which are unforeseen. We cannot assure you that you will not lose your entire investment in the Company

WeTable ~~have no insurance underwriter. In thirty three (33) states and the District~~ of ~~Columbia,~~Contents Legal Life Plans’ legal services plans are regulated as an insurance product, thereby requiring the Company to work with an insurance company partner to offer its legal services plans in such jurisdictions. At this time Legal Life Plans, Inc does not have a partner through which it can offer its services in such jurisdictions. Although the company believes it should be able to attract an underwriter for its legal plans,12

13 PART III

~~Table~~Item of10. ~~Contents~~Directors, Executive Officers and Corporate Governance

~~there~~Pursuant isto noour Delaware ~~guarantee~~Certificate ~~that~~of ~~the~~Incorporation ~~company~~and ~~will~~Bylaws, beour ~~able~~Board toof ~~enter~~Directors ~~into an~~(the ~~agreement~~“Board”) ~~with~~serve anfor ~~insurance~~one ~~company~~year ~~partner,~~term. ~~thereby~~The term ~~decreasing~~of the ~~company’s~~office ~~ability~~of tothe ~~market~~members ~~its~~of ~~plan~~the ~~for~~Board will expire at the ~~United States~~next annual shareholders meeting.

We are a development stage business and lack operating history. Legal Life Plans, Inc. is a new company with no operating history upon which an investor can evaluate its performance or its potential for success. The ~~Company’s proposed business is subject to all business risks associated~~ ~~with~~following ~~new~~table orsets ~~early~~forth ~~stage enterprises and its operations are subject to all of~~ the ~~risks inherent in the expansion of an early-stage business enterprise~~names, ~~including~~ages ~~higher-than-expected expenses~~ and ~~uncertain~~principal ~~revenues.~~position ~~The likelihood~~ of ~~the~~our ~~business’s~~executive ~~success must~~officers ~~be considered in light of the problems, expenses, difficulties, complications,~~ and ~~delays,~~directors ~~frequently~~as ~~encountered in connection with new enterprises operating in a highly competitive industry. Legal Life Plans has had no profits to date, and there can be no assurance~~ of ~~future~~September ~~profits. As a result of the expansion stage nature of Legal Life Plans’ business and the fact that it will incur significant expenses in connection with its activities~~13, ~~Legal Life Plans can be expected to sustain operating losses~~ ~~for the foreseeable future. There can be no assurance that the company will operate profitably.~~2013:

We have numerous competitive risks. Legal Life Plans will have to compete with some established and large, well-capitalized competitors. As a result, the Company may not be able to effectively capture the business of its target market, including but not limited to certain large and small employers and/or individual consumers. The legal cost reimbursement insurance industry and the related voluntary employee and consumer benefits business are both intensely competitive. While Legal Life Plans believes its products and services are sufficiently different from those of its competitors, the Company will be required to compete with national and regional service providers and with independent distributors of such service providers for market share, access to desirable distribution channels and recruitment of personnel. Legal Life Plans’ competitors have existed longer and have a more established market presence with substantially greater financial, marketing, personnel and other resources, than Legal Life Plans. No assurances can be given that Legal Life Plans will have the financial resources, distribution ability, and depth of key personnel or marketing expertise, to compete successfully in these markets.

Name	Age	Position (1)
Scott Weissman	36	Chief Executive Officer & Chief Financial Officer
Joe Toro	28	Director
Farid Dallal	40	Director

We(1) ~~have~~Officers ~~intellectual~~hold ~~property~~their risks. Legal Life Plans is applying for certain common law trademark rights registrations. The Company believes that its trademarks and other proprietary rights are important to its success and its competitive position. ~~Legal~~at ~~Life Plans therefore devotes appropriate resources to~~ the ~~protection~~pleasure of its trademarks and proprietary rights. The protective actions that Legal Life Plans takes or elects not to take, however, may not be enough to prevent unauthorized usage or imitation by others, which may cause Legal Life Plans to incur significant litigation costs and could harm its image or its brand or competitive position. To date, Legal Life Plans has not been notified that its trademarks or menu offerings infringe upon the ~~proprietary~~board ~~rights~~ of ~~third parties~~directors, ~~but~~absent Legal Life Plans cannot assure you that third parties will not claim infringement by it. Any such claim, whether or not it has merit, could be time-consuming, result in costly litigation, cause product delays or require Legal Life Plans to enter into royalty or licensing agreements. As a result, any ~~such~~employment ~~claim could have a material adverse effect on Legal Life Plans’ business, results of operations and financial condition~~agreement.

WeScott Weissman. ~~may~~Mr. ~~not~~Weissman, ~~get~~has ~~approval~~approximately ~~from~~15 ~~the~~years ~~Philippines Insurance~~experience ~~Commission~~in investment banking and asset management. ~~Our~~In ~~migrant~~addition ~~worker~~to ~~program~~his role ~~may~~as beCEO ~~regulated~~and byinterim ~~Republic~~CFO ~~Act~~of ~~No.~~Legal ~~9829~~Life Plans, ~~the~~Inc., ~~Pre-~~Mr. ~~Need~~Weissman ~~Code~~has ofbeen the ~~Philippines~~CEO of Green Light Equity Partners LLC, a Miami ~~(“Pre-Need~~based ~~Code”). In~~private ~~the~~equity ~~event~~and ~~that~~consulting firm from July 2006 to the ~~Company's~~present. ~~migrant~~Mr. ~~worker~~Weissman ~~program~~has isbeen ~~regulated~~Chairman byand ~~the~~Managing ~~Pre-Need~~Director ~~Code,~~of weTiger ~~would~~Eye ~~need~~Holdings toHong ~~obtain~~Kong LTD, a ~~license~~real estate holding company from July 2006 to ~~sell~~the orpresent. ~~offer~~Mr. ~~our~~Weissman ~~pre~~does not manage any of the day-~~need~~to-day ~~plan~~operations for Green Light or Tiger Eye. We ~~would~~From beApril ~~required~~2007 to ~~apply~~September ~~for~~2010, anMr. ~~endorsement~~Weissman ~~from~~acted ~~the~~as ~~Licensing~~President ~~Division~~ of ~~the~~Law ~~Insurance~~America, ~~Commission~~Inc., ina ~~the~~subscription ~~Philippines,~~legal ~~submit~~services ~~documentation,~~provider. ~~and~~Mr. weWeissman ~~would~~has ~~need~~a topermanent ~~have~~injunction ~~paid-in~~from ~~capital~~association ofwith atany ~~least~~FINRA USmember $2as a registered representative. Mr. Weissman (CRD #2664118,~~222~~ Registered Representative,~~222. It~~ isMiami, Florida), ~~not~~was ~~certain~~barred ~~that~~from weassociation ~~will~~with ~~receive~~any ~~approval~~FINRA ~~for~~member ~~our~~in ~~license~~any ~~from~~capacity ~~the~~and ~~Insurance~~ordered ~~Commission~~to pay $16,000, plus interest, in restitution to a public customer (FINRA Case #2005001067201).

14Joe Toro. Mr. Toro has 10 years of experience in mortgage banking and financial consulting. He started his career in New York City with Southern Star Mortgage as a loan officer from January 2004 to December 2004 and was promoted to office manager overseeing 50 mortgage brokers from January 2005 to March 2006. Mr. Toro has also worked with North Side Capital from January 2007 to July 2008, US Mortgage Bankers from January 2007 to August 2008, South West Capital from September 2007 to July 2008 and Keep Living in Your Home, Inc. from August 2008 to the present. Mr. Toro's expertise includes financial preparation and reporting, loan mitigation, commercial and residential loan origination, office management and training. Mr. Toro achieved a BA at John Jay School of Criminal Justice in New York City.

~~Table~~Farid Dallal. Mr. Dallal was appointed as a member of ~~Contents~~the Board of Directors of the Company effective January 1, 2013. In 2004, Mr. Dallal established Dallal Enterprises Inc., a financial consulting firm specializing in sales and marketing infrastructure. In 2009, Mr. Dallal established Keep Living In Your Home, Inc., a financial services company specializing in funding and restructuring residential and commercial real estate. Mr. Dallal attended Binghamton University where he achieved a BS in Business Management and a minor in MIS. He also held a Series 7 and 63 license; however, he is no longer registered to work in the securities industry.

WeTable ~~may not be able to comply with Insurance Guidelines. The Insurance Commission, the Department~~ of ~~Labor~~Contents and Employment, and the National Labor Relations Commission in the Philippines have adopted certain Insurance Guidelines that directly affect our business. All migrant workers that have a recruitment agency must receive insurance from their recruitment agencies at no cost to the migrant worker. This required insurance is to cover basic life insurance, accidental death, disability, and in case of injury or illness, visits by family, and repatriation, if necessary. The Legal Insurance offered by Legal Life Plans is not currently required under the law, but may be sold as part of the insurance package.13

~~Since the requirements of the insurance companies~~Section ~~who are eligible to provide the compulsory insurance to migrant workers is specific to those companies who have been in business for a minimum of five~~ 16(~~5) years and have~~ a ~~minimum of 500 million pesos (approximately US $12 Million~~) asBeneficial ofOwnership ~~the~~Reporting end of the previous years we will have to either acquire or partner with an existing eligible insurance company in the Philippines. The cost of acquiring an existing insurance company eligible to sell the compulsory insurance may be substantial and there can be no assurance that we would be able to find an insurance company with which we can partner to offer the insurance to migrant workers.Compliance

InSection 16(a) ~~addition~~of the Securities Exchange Act of 1934 requires that our executive officers, ~~there~~directors ~~are~~and ~~insurance~~persons ~~companies~~who inown more than ten ~~the~~percent ~~Philippines~~of ~~that~~a ~~have~~registered ~~been~~class ~~issuing~~of ~~these~~our ~~types~~equity securities file reports of ~~plans~~ownership toon ~~migrant~~Form ~~workers,~~3 and ~~which~~changes ~~have~~in ~~established~~ownership ~~business~~on Form 4 or 5 with the SEC. Such executive officers, directors and ~~name~~ten ~~recognition in~~percent stockholders are also required by the ~~Philippines~~SEC rules to furnish to us copies of all Section 16(a) reports that they file. ~~There~~Based ~~can~~solely beon noour ~~assurance~~review of the copies of such forms received by us, or written representations from certain reporting persons that wethey ~~will~~were benot ~~able~~required to ~~gain~~file ~~market~~a ~~share~~Form ~~from~~5, we believe that, during the ~~companies~~fiscal ~~who~~year ~~have~~ended ~~greater~~May ~~resources~~ 31, 2013, our executive officers, directors and ~~more~~ten ~~recognizable~~percent ~~names~~stockholders incomplied ~~the~~with ~~Philippines~~all Section 16(a) filing requirements applicable to such persons.

~~Investment~~Item ~~Risks~~11. Executive Compensation

NoThe ~~Active~~following ~~Market.~~table sets ~~Although~~forth, for the last three completed fiscal years, all compensation paid, distributed or accrued for services rendered to us ~~Company’s~~by ~~shares~~(i) ~~are~~all ~~traded~~individuals onservice ~~the~~as ~~OTC~~our ~~Markets~~principal ~~trading~~executive ~~platform~~officer or acting in a similar capacity during the last completed fiscal year, regardless of compensation level; (ii) our two most highly compensated executive officers other than the ~~Company~~principal ~~believes~~executive officer ~~that~~who were serving as executive officers at the ~~public~~end ~~trading~~of ~~price~~the ~~may~~last becompleted fiscal year and whose total compensation exceeded an$100,000; ~~inaccurate~~and ~~representation~~(iii) ofup to two additional individuals for whom disclosure would have been provided pursuant to (ii) above but for the ~~value~~fact ofthat the ~~Company~~individual ~~because~~was ~~there~~not isserving ~~little~~as orour noexecutive ~~trading~~officer ~~volume~~at inthe end of the ~~Company’s~~last ~~shares and~~completed nofiscal year

analysts or NASD market makers actively follow the Company.

Name and Principal Position	Year	Salary ($)	Bonus ($)	Stock Awards	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	Non-Qualified Deferred Compensation Earnings	All Other Compensation ($)	Total ($)
	2013	-	-	-	-	-	-	-	-
Scott Weissman,	2012	-	-	-	-	-	-	-	-
CEO and CFO	2011	-	-	-	-	-	-	-	-
	2013	-	-	-	-	-	-	-	-
Chene Gardner, (1)	2012	-	-	-	-	-	-	6,250	6,250
Former CEO	2011	-	-	-	-	-	-	6,050	6,050
	2013	-	-	-	-	-	-	-	-
Terry Kupfer, (2)	2012	-	-	-	-	-	-	-	-
Former CFO	2011	-	-	-	-	-	-	-	-
	2013	-	-	-	-	-	-	-	-
Joe Toro,	2012	-	-	-	-	-	-	-	-
Director	2011	-	-	-	-	-	-	-	-
	2013	-	-	-	-	-	-	-	-
Farid Dallal,	2012	-	-	-	-	-	-	-	-
Director	2011	-	-	-	-	-	-	-	-
Mark Aspiri (3) Former President	2013	-	-	-	-	-	-	-	-
	2012	-	-	-	-	-	-	-	-
	2011	-	-	-	-	-	-	-	-

We(1) ~~Have~~Resigned ~~Never Issued a Dividend and Don’t Anticipate any Dividends in the Future. Legal Life Plans has never issued a dividend and we do not anticipate paying dividends~~ on ~~our~~November ~~common stock in the foreseeable future. Furthermore~~13, ~~we may also be restricted from paying dividends in the future pursuant to subsequent financing arrangements or pursuant to Delaware law~~2012.

You Could be Diluted from the Issuance of Additional Common and Preferred Stock. Legal Life Plans is authorized to issue up to 500,000,000 shares of common stock and 20,000,000 shares of preferred stock. To the extent of such authorization, our board of directors will have the ability, without seeking shareholder approval, to issue additional shares of common stock in the future for such consideration as the board may consider sufficient. The issuance of additional common stock in the future may reduce your proportionate ownership and voting power.

	(2)	Resigned on August 16, 2013.
	(3)	Released on February 4, 2013

~~Volatility~~Table of ~~Stock~~Contents Prices. In the event that there is an established public market for the Company’s Common Stock, market prices will be influenced by many factors and will be more subject to significant fluctuations in response to variations in operating results of the Company and other factors such as investor perceptions of the Company, supply and demand, interest rates, general economic conditions and those specific to the industry, developments with regard to the Company’s activities, future financial condition and management.14

15Employment Agreements

~~Table~~ None of ~~Contents~~our executive officers are subject to an employment agreement with the Company.

~~Applicability~~Item ~~of Low Priced Stock Risk Disclosure Requirements~~12. Security ~~The~~Ownership ~~Common Stock~~ of ~~the~~Certain ~~Company~~Beneficial ~~may~~Owners be considered a low priced security under rules promulgated under the Securities Exchange Act of 1934. Under these rules, broker-dealers participating in transactions in low priced securities must first deliver a risk disclosure document which describes the risks associated with such stocks, the broker-dealer’s duties, the customer’s rights and ~~remedies,~~Management ~~certain market~~ and ~~other~~Related ~~information,~~Stockholder and make a suitability determination approving the customer for low priced stock transactions based on the customer’s financial situation, investment experience and objectives. Broker-dealers must also disclose these restrictions in writing to the customer, obtain specific written consent of the customer, and provide monthly account statements to the customer. With all these restrictions, the likely effect of designation as a low priced stock will be to decrease the willingness of broker-dealers to make a market for the stock, to decrease the liquidity of the stock and to increase the transaction cost of sales and purchases of such stock compared to other securities. Matters

~~ITEM~~As 2:of ~~DESCRIPTION~~September 13, OF2013 ~~PROPERTY~~we had 171,419 shares of our Common Stock issued and outstanding. The following table sets forth information regarding the beneficial ownership of our Common Stock as of September 13, 2013 by:

~~Legal~~· ~~Life~~each ~~Plans~~person ~~does~~known ~~not~~by ~~own~~us ~~any~~to ~~real~~be ~~property. We~~the ~~sublease~~beneficial ~~approximately~~owner ~~300~~of ~~square~~more ~~feet~~than in5% ~~Draper,~~of ~~Utah.~~our WeCommon ~~have~~Stock; ~~not~~· ~~yet~~each ~~adopted~~director; ~~any~~· ~~policies~~each ~~regarding~~executive ~~investment~~officer named in ~~real~~the ~~property, as~~compensation wetable doin ~~not~~Item ~~expect~~11; toand ~~make~~· ~~any~~all ~~real~~of ~~estate~~our ~~purchases~~executive inofficers ~~the~~and ~~foreseeable~~directors ~~future~~as a group.

ITEM 3: LEGAL PROCEEDINGS

	Common Stock
Name	# of Shares		% of Class
Scott Weissman		—		0.00	%
Chene Gardner (1)		2,000		1.17	%
Terry Kupfer (2)		—		0.00	%
Mark Aspiri (3)		—		0.00	%
Joe Toro		—		0.00	%
Farid Dallal		—		0.00	%
Cedar Ridge Management, Inc. (4)		40,000		23.33	%
MMAAK Holdings, LLC (5)		40,000		23.33	%
All current officers and directors as a group (3 persons)		—		0.00	%

~~None~~(1) Resigned on November 13, 2012. Mr. Gardner also holds 200 shares of Preferred Series A stock which has no conversion rights, but does hold super-voting rights equal to 400,000 votes.

ITEM 4: SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

	(2)	Resigned on August 16, 2013.
	(3)	Released on February 4, 2013.

~~None~~(4) The beneficial owner is Henry Meerveld.

16(5) The beneficial owner is Harvey Carley.

~~Table~~Securities ofauthorized for ~~Contents~~issuance under equity compensation plans.

~~PART~~We currently IIdo not have an equity compensation plan.

~~ITEM~~Item 13. Certain 5:Relationship ~~MARKET~~and ~~FOR~~Related ~~REGISTRANT’S~~Party ~~COMMON EQUITY~~Transactions, ~~RELATED~~ ~~STOCKHOLDER~~and ~~MATTERS~~Director ~~AND ISSUER PURCHASES OF EQUITY SECURITIES.~~Independence

~~(a) Market for Common Equity and~~ Related Party ~~Stockholder Matters.~~Transactions

~~(1) Market Information~~None.

~~The Company’s Common Stock is listed on~~Director the OTC Markets trading platform (“OTC Markets”) under the symbol “LLFP.” The following table sets forth, for the periods indicated, the high and low closing sales prices, as to Bulletin Board prices of shares of the Company’s Common Stock during the fiscal year ended May 31, 2012:Independence

	High	Low
Fourth Quarter 2012	$2.00	$1.01
Third Quarter 2012	$3.00	$0.51
Second Quarter 2012	$1.15	$0.75
First Quarter 2012	$1.25	$0.51

None.

~~The~~Table ~~following table sets forth, for the periods indicated, the high and low closing sales prices~~ of ~~shares~~Contents ~~of the Company’s Common Stock during the fiscal year ended May 31, 2011:~~15

	High	Low
Fourth Quarter 2011	$2.50	$.75
Third Quarter 2011	$3.29	$.35
Second Quarter 2011	$2.50	$.55
First Quarter 2011	$4.50	$2.50

Item 14. Principal Accountant Fees and Services

~~(2)~~The ~~Holders~~following tables summarizes the fees of Daszkal Bolton, LLP, our independent registered public accounting firm, and predecessor, Michael T. Studer, CPA P.C., billed for each of the last two fiscal years for audit services and other services:

As of September 11, 2012, the Company had approximately 139 holders of record of its Common Stock.

Fee Category	2013		2012
Audit Fees (1)	$	20,200	$	8,800
Audit Related Fees		—		—
Tax Fees (2)		—		—
All Other Fees		—		—
Total Fees	$	20,200	$	8,800

(31) ~~Dividends~~Consists of fees for professional services rendered in connection with the review of our three quarterly reports on Form 10-Q and the audit of our financial statements included in our Annual Report on Form 10-K.

~~The~~(2) ~~Company~~Consists ~~has~~of ~~not~~fees ~~paid~~related ~~any~~to ~~cash~~our ~~dividends on~~tax ~~its~~compliance ~~Common Stock since inception~~ and ~~does~~tax ~~not~~planning.

~~anticipate~~We ~~paying~~do ~~cash~~not ~~dividends~~have inan ~~the~~Audit ~~foreseeable future~~Committee. ~~The~~Our ~~Company~~Board ~~anticipates~~of ~~that~~Directors ~~any~~pre-approves ~~future~~all ~~earnings~~auditing ~~will~~services beand ~~retained~~permissible ~~for~~non-audit ~~use~~services inprovided ~~developing~~to ~~and/or~~us ~~expanding~~by ~~the~~our ~~business~~independent registered public accounting firm. All fees listed above were pre-approved in accordance with this policy.

~~(4)~~Item ~~Issuer~~15. ~~Purchases~~Exhibits ofand ~~its~~Financial ~~Equity Securities.~~Statement Schedules

~~None~~a. Index to Financial Statements and Financial Statement Schedules

		Page
Report of Independent Registered Public Accounting Firm		F-2
Report of Independent Registered Public Accounting Firm		F-3
Balance Sheets as of May 31, 2013 and 2012		F-4
Statements of Operations for the years ended May 31, 2013 and 2012		F-5
Statements of Changes in Stockholders’ Deficit for the years ended May 31, 2013 and 2012		F-6
Statements of Cash Flows for the years ended May 31, 2013 and 2012		F-7
Notes to Financial Statements		F-8 – F-17

~~Table~~b. ~~of Contents~~Exhibits

ITEM 6. SELECTED FINANCIAL DATA

Exhibit Number		Description
31.1		Certification by Chief Executive Officer, Scott Weissman, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification by Chief Financial Officer, Scott Weissman, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification by Chief Executive Officer, Scott Weissman, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2		Certification by Chief Financial Officer, Scott Weissman, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

AsTable aof ~~smaller~~Contents ~~reporting company we are not required to provide this information.~~ 16

~~ITEM 7: MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION~~ SIGNATURES

~~You~~Pursuant ~~should~~to ~~read~~ the ~~following~~requirements ~~discussion~~ of ~~our~~ ~~financial~~the ~~condition~~Securities Exchange ~~and~~Act ~~results~~ of ~~operations~~1934, ~~in conjunction with~~ the ~~audited~~registrant ~~financial~~has ~~statements~~duly ~~and~~caused ~~related notes included in~~ this ~~registration~~report ~~statement.~~to ~~This~~be ~~discussion~~signed ~~may~~on ~~contain~~its ~~forward-looking~~behalf ~~statements, including, without limitation, statements regarding our expectations, beliefs, intentions, or future strategies that are signified~~ by the ~~words,~~undersigned ~~“expects,”~~thereunto ~~“anticipates,” “intends,”~~duly ~~“believes,” or similar language~~authorized. Actual results could differ materially than from those projected in the forward looking statements. You should carefully consider the information set forth above under the caption “Risk Factors” in addition to the other information set forth in this registration statement. We caution you that Legal Life Plans’ business and financial performance is subject to substantial risks and uncertainties.

Overview

	LEGAL LIFE PLANS, INC.

Date: October 4, 2013	BY: /S/ Scott Weissman
	Scott Weissman
	Chief Executive Officer

~~Results~~Table of ~~Operations~~Contents 17

~~Following~~LEGAL isLIFE ~~our discussion of the relevant items affecting results of operations for the years ended May 31~~PLANS, ~~2012 and 2011~~INC.

~~Revenues.~~(formerly ~~Legal~~Nano ~~Life Plans generated net revenues of $-0- during the fiscal years ended May 31~~Dimensions, ~~2012 and 2011~~Inc. ~~Revenues are expected to increase in the future as we implement our business plan.~~)

~~Professional Fees. Our professional fees~~FINANCIAL include outside legal, accounting and other professional fees. Professional fees for the fiscal year ended May 31, 2012 were $62,114 compared to $47,852 during the twelve months ended May 31, 2011. The increase was the result of legal fees and transfer agent fees which were incurred for various transactions during the year ended May 31, 2012. No major changes are expected in accounting and auditing services as they are continually provided to the company in conjunction with the audits and preparation of the financial statements.STATEMENTS

~~General~~AS ~~and~~OF ~~Administrative~~MAY Expenses. Our general and administrative expenses have been comprised of administrative wages and benefits; contract labor; occupancy and office expenses; travel and other miscellaneous office and administrative expenses. General and administrative expenses for the fiscal year ended May 31, 2012 was $24,250 compared to $38,156 during the twelve months ended May 31, 2011. The decrease was anticipated as during the year ended May 31, 2011 the Company updated its website in order to attract potential companies to acquire or partner with, and incurred expenses related to the satisfaction of debt.2013

~~Other~~Index ~~Income (Expense). We incurred net other expense of $6,916 for the year ended May 31, 2012 compared~~ to ~~net~~Financial ~~other~~Statements ~~income~~and ofFinancial ~~$190,053 for the year ended May 31, 2011.~~Statement During the year ended May 31, 2011, the Company recorded a gain on the extinguishment of debt in the amount of $191,955. Other expenses incurred in this category were comprised of interest expense associated with promissory notes issued by the Company. No significant change is expected in interest expense until the Company is able to pay down the promissory notes.Schedules

18The following financial statements and financial statement schedules are included on the pages indicated:

Table of Contents

		Page
Report of Independent Registered Public Accounting Firm		F-2
Report of Independent Registered Public Accounting Firm		F-3
Balance Sheets as of May 31, 2013 and 2012		F-4
Statements of Operations for the years ended May 31, 2013 and 2012		F-5
Statements of Changes in Stockholders’ Deficit for the years ended May 31, 2013 and 2012		F-6
Statements of Cash Flows for the years ended May 31, 2013 and 2012		F-7
Notes to Financial Statements		F-8 – F-17

~~Off-Balance~~Table ~~Sheet~~of ~~Arrangements.~~Contents F-1

~~Legal~~REPORT OF ~~Life~~INDEPENDENT ~~Plans~~REGISTERED isPUBLIC ~~not~~ACCOUNTING ~~subject to any off-balance sheet arrangements.~~FIRM

~~Personnel~~To the Board of Directors and Stockholders of Legal Life Plans

We have audited the accompanying balance sheet of Legal Life Plans, ~~has~~Inc. ~~contract~~(the ~~personnel~~"Company") ~~that~~as of May 31, 2013, and the related westatements ~~utilize~~of operations, stockholders’ deficit, and cash flows for the year ended May 31, 2013. Legal Life Plans’ management is responsible for these financial statements. Our responsibility is to ~~carry~~express ~~out~~an opinion on these financial statements based on our ~~business~~audit.

~~Liquidity~~We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and ~~Capital~~perform ~~Resources~~the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

~~Since~~In our ~~inception~~opinion, wethe ~~have~~financial ~~financed~~statements ~~our~~referred ~~operations primarily~~to ~~from~~above ~~loans~~present ~~and~~fairly, ~~sales~~in ofall ~~common~~material ~~stock. As of May 31~~respects, ~~2012,~~the ~~our~~financial ~~primary~~position ~~source~~ of ~~liquidity consisted of $105 in cash and cash equivalents.~~ Legal Life Plans, ~~has~~Inc. ~~sustained~~as ~~significant~~of ~~net losses which have resulted in an accumulated deficit at~~ May 31, ~~2012~~ ~~of $3~~2013,~~832,862.~~ ~~Our~~and ~~losses raise doubts about our ability to continue~~ the ~~business~~results of ~~Legal~~its ~~Life Plans as a going concern. Our current financial condition is dire. Consequently, we anticipate that we will require additional cash inflows from sales of debt or equity capital to maintain~~ operations and~~/or~~ ~~finance~~its ~~substantial~~cash ~~business~~flows ~~initiatives that may arise. We anticipate another net loss~~ for the year ~~ending~~ended May 31, 2013, ~~and~~in conformity with ~~the~~accounting ~~expected~~principles ~~cash~~generally ~~requirements~~accepted ~~for~~in the ~~coming~~United ~~months,~~States without additional cash inflows, we have substantial doubt as to our ability to continue to operate. We believe our present capital resources are insufficient for ongoing operation. We cannot assure you that we will be able to raise sufficient funds to continue operations. Consequently, you could incur a loss of ~~your entire investment in Legal Life Plans~~America.

~~ITEM~~The financial ~~7A:~~statements ~~QUANTITATIVE~~of ~~AND~~Legal Life Plans, Inc. as of and for the year ended May 31, 2012, were audited by other auditors whose ~~QUALITATIVE~~opinion ~~DISCLOSURES~~on ~~ABOUT~~those ~~MARKET~~statements, ~~RISK~~dated September 13, 2012 (except as to Note 14, which is dated as of October 4, 2013), included emphasis-of-matter paragraphs for a going concern uncertainty and a restatement of the 2012 financial statements for the correction of an error described in Note 14.

AsThe accompanying financial statements have been prepared assuming the Company will continue as a ~~smaller~~going ~~reporting~~concern. ~~company~~The weCompany has a net capital deficiency and continues to experience recurring losses and negative cash flows from operations. These matters raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans regarding those matters are described in the footnotes accompanying the consolidated financial statements. The financial statements do not ~~required~~include any adjustments that tomight ~~provide~~result ~~this~~from ~~information~~the outcome of these uncertainties.

19/s/ Daszkal Bolton LLP

~~Table~~Boca Raton, ~~of Contents~~Florida

~~ITEM 8: FINANCIAL~~October ~~STATEMENTS~~4, ~~AND SUPPLEMENTARY DATA~~2013

~~FINANCIAL~~Table ~~STATEMENTS~~of Contents F-2

~~LEGAL~~Report ~~LIFE~~of ~~PLANS,~~Independent ~~INC.~~Registered Public Accounting Firm

~~Financial~~To ~~Statements~~the ~~for~~Board ~~the~~of ~~Years~~Directors and Stockholders of

~~Ended~~Legal ~~May~~Life 31Plans, ~~2012~~Inc. ~~and~~(formerly ~~2011~~Nano Dimensions, Inc.)

I have audited the accompanying balance sheet of Legal Life Plans, Inc. (formerly Nano Dimensions, Inc.) (the Company) as of May 31, 2012 and ~~Report~~the related statements of ~~Independent~~operations, stockholders' ~~Registered~~deficit, and cash flows for the year then ended. These financial statements are the responsibility of the Company's management. My responsibility is to express an opinion on these financial statements based on my audit.

I conducted my audit in accordance with the standards of the Public Company Accounting ~~Firm~~Oversight Board (United States). Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

20In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Legal Life Plans, Inc. as of May 31, 2012 and the results of its operation and cash flow for the year then ended in conformity with accounting principles generally accepted in the United States.

~~Table~~The accompanying financial statements referred to above have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company’s present financial situation raises substantial doubt about its ability to continue as a going concern. Management’s plans in regard to this matter are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of ~~Contents~~this uncertainty.

~~CONTENTS~~As discussed in Note 14 to the financial statements, the Company restated its financial statements for the year ended May 31, 2012.

Report of Independent Registered Public Accounting Firm		13
Balance Sheets		14
Statements of Operations		15
Statements of Stockholders’ Deficit		16
Statements of Cash Flows		17
Notes to the Financial Statements		18

/s/ Michael T. Studer CPA P.C.

21Freeport, New York

~~Table~~September 13, 2012 (except as to Note 14, which is dated as of ~~Contents~~October 4, 2013)

~~REPORT~~Table OFof ~~INDEPENDENT~~Contents ~~REGISTERED PUBLIC ACCOUNTING FIRM~~F-3

To the Board of Directors and Stockholders of

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
BALANCE SHEETS
	May 31,			May 31,
	2013			2012
				Restated
ASSETS
Current assets
Cash	$	—		$	105
Due from related party		7,540			—
Total current assets		7,540			105

Other assets
Notes receivable		—			53,900
Interest receivable		—			10,168
Total other assets		—			64,068

Total assets	$	7,540		$	64,173

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities
Accounts payable and accrued expenses	$	155,327		$	189,597
Due to related parties		58,750			41,200
Obligations for shares to be issued		194,400			180,000
Notes payable, including accrued interest of $40,092 and $31,967
as of May 31, 2013 and 2012, respectively		140,092			131,967
Note payable to related party, including accrued interest of $2,655 and $0
as of May 31, 2013 and 2012, respectively		32,655			—
Total current liabilities and total liabilities		581,224			542,764

Commitments and Contingencies

Stockholders' Deficit
Preferred stock, $0.001 par value; 20,000,000 shares authorized:
Series A Preferred Stock, 200 and 200 shares issued and
outstanding, respectively		—			—
Series B Preferred Stock, 0 and 0 shares issued and
outstanding, respectively		—			—
Common stock, $0.001 par value; 500,000,000 shares authorized,
171,419 and 171,419 shares issued and outstanding, respectively		171			171
Additional paid-in capital		3,545,931			3,545,931
Accumulated deficit		(4,119,786	)		(4,024,693	)
Total stockholders' deficit		(573,684	)		(478,591	)

Total liabilities and stockholders' deficit	$	7,540		$	64,173

~~Legal~~See ~~Life~~Notes ~~Plans,~~to ~~Inc. (formerly Nano Dimensions, Inc.)~~Financial Statements

ITable ~~have audited the accompanying balance sheets~~ of ~~Legal~~Contents Life Plans, Inc. (formerly Nano Dimensions, Inc.) (the Company) as of May 31, 2012 and 2011 and the related statements of operations, stockholders' deficit, and cash flows for the years then ended. These financial statements are the responsibility of the Company's management. My responsibility is to express an opinion on these financial statements based on my audits.F-4

I conducted my audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audits provide a reasonable basis for my opinion.

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
STATEMENTS OF OPERATIONS


	Years ended May 31,
	2013			2012
				Restated
Revenue:	$	—		$	—

Operating expenses:
Professional fees		61,173			62,114
General and administrative		22,385			24,250
Total operating expenses		83,558			86,364

Operating loss		(83,558	)		(86,364	)

Other income (expenses)
Interest income		1,410			4,540
Interest expense		(12,945	)		(10,220	)
Total other (expense)		(11,535	)		(5,680	)

Net loss before income taxes		(95,093	)		(92,044	)

Income tax expense		—			—

Net loss	$	(95,093	)	$	(92,044	)

Loss per share:
Basic and diluted	$	(0.55	)	$	(0.54	)

Basic and diluted weighted average common shares outstanding		171,419			171,419

InSee myNotes ~~opinion, the financial statements referred~~ to ~~above present fairly, in all material respects, the financial position of Legal Life Plans, Inc. as of May 31, 2012 and 2011~~Financial ~~and the results of their operations and cash flows for the years then ended in conformity with accounting principles generally accepted in the United States.~~Statements

~~The~~Table accompanying financial statements referred to above have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company’s present financial situation raises substantial doubt about its ability to continue as a going concern. Management’s plans in regard to this matter are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of ~~this~~Contents ~~uncertainty.~~F-5

/s/ Michael T. Studer CPA P.C.

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT
From June 1, 2011 to May 31, 2013


													Additional					Total
	Series A Preferred Stock				Series B Preferred Stock				Common Stock				Paid-in		Accumulated			Stockholders'
	Shares		$		Shares		$		Shares		$		Capital		Deficit			Deficit

Balance, May 31, 2011 as previously reported		200	$	—		—	$	—		171,419	$	171	$	3,545,931	$	(3,739,582	)	$	(193,480	)
Restated adjustments (See Note 14)		—		—		—		—		—		—		—		(193,067	)		(193,067	)
Balance, May 31, 2011 as restated		200		—		—		—		171,419		171		3,545,931		(3,932,649	)		(386,547	)

Net loss		—		—		—		—		—		—		—		(92,044	)		(92,044	)
Ending balance, May 31, 2012		200		—		—		—		171,419		171		3,545,931		(4,024,693	)		(478,591	)

Net loss		—		—		—		—		—		—		—		(95,093	)		(95,093	)
Ending balance, May 31, 2013		200	$	—		—	$	—		171,419	$	171	$	3,545,931	$	(4,119,786	)	$	(573,684	)

~~Freeport,~~See ~~New~~Notes ~~York~~to Financial Statements

~~September~~Table ~~13,~~of ~~2012~~Contents F-6

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
STATEMENTS OF CASH FLOWS

		Years ended May 31,
	2013			2012
					Restated
Cash flows from operating activities:
Net loss	$	(95,093	)	$	(92,044	)
Adjustments to reconcile net loss
to net cash used in operating activities
Obligation for shares to be issued		14,400			5,000
Changes in operating assets and liabilities:
Due from related party		(7,540	)		—
Interest receivable		(1,409	)		(4,540	)
Accounts payable and accrued expenses		38,007			56,387
Due to related party		17,550			18,700
Accrued interest on notes payable		10,780			8,125
Net cash used in operating activities		(23,305	)		(8,372	)

Cash flows from investing activities:
Funding of notes receivable		(16,000	)		—
Collection of notes receivable		9,200			3,600
Net cash (provided by) used in investing activities		(6,800	)		3,600

Cash flows from financing activities:
Proceeds from notes payable		30,000			—
Net cash provided by financing activities		30,000			—

Net decrease in cash and cash equivalents		(105	)		(4,772	)

Cash and cash equivalents, beginning of year		105			4,877
Cash and cash equivalents, end of year	$	—		$	105

Supplemental disclosures of cash flow information:
Cash paid for interest	$	—		$	—
Cash paid for income taxes	$	—		$	—

Non-cash operating and investing activities:
Settlement of notes receivable and related accrued interest
through extinguishment of liabilities (net set-off)	$	72,277		$	—

Satisfaction of settlement agreement (recorded as a reduction of other accrued expenses payable) through direct payments to plaintiff from funds provided by the obligation of shares to be issued	$	—		$	120,000

~~Table~~See ofNotes ~~Contents~~to Financial Statements

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
Balance Sheets
ASSETS
	May 31,			May 31,
	2012			2011
CURRENT ASSETS
Cash and cash equivalents	$	105		$	4,877
Total Current Assets		105			4,877
OTHER ASSETS
Notes receivable		53,900			57,500
Interest receivable		10,168			5,628
Total Other Assets		64,068			63,128
TOTAL ASSETS	$	64,173		$	68,005
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
Accounts payable and accrued expenses	$	129,733		$	63,985
Due to related party		24,000			22,500
Other accrued expenses		—			120,000
Notes payable		197,200			55,000
Total Current Liabilities		350,933			261,485
TOTAL LIABILITIES		350,933			261,485
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value; 20,000,000 shares
authorized:
Series A Preferred Stock, 200 and 200 shares
issued and outstanding, respectively		—			—
Series B Preferred Stock, 0 and 0 shares
issued and outstanding, respectively		—			—
Common stock, $0.001 par value; 500,000,000 shares
authorized, 171,419 and 171,419 shares issued
and outstanding, respectively		171			171
Additional paid-in capital		3,545,931			3,545,931
Accumulated deficit		(3,832,862	)		(3,739,582	)
Total Stockholders' Deficit		(286,760	)		(193,480	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	64,173		$	68,005
The accompanying notes are an integral part of these financial statements.

Table of Contents

F-7

23LEGAL LIFE PLANS, INC.

~~Table~~(formerly ofNano ~~Contents~~Dimensions, Inc.)

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
Statements of Operations
	For the Years Ended
	May 31,
	2012			2011
NET REVENUES	$	—		$	—
OPERATING EXPENSES
Professional fees		62,114			47,852
General and administrative		24,250			38,156
Total Operating Expenses		86,364			86,008
LOSS FROM OPERATIONS		(86,364	)		(86,008	)
OTHER INCOME (EXPENSES)
Gain on extinguishment of debt		—			191,955
Interest income		4,540			4,826
Interest expense		(11,456	)		(6,728	)
Total Other Income (Expenses)		(6,916	)		190,053
INCOME (LOSS) BEFORE INCOME TAXES		(93,280	)		104,045
INCOME TAX EXPENSE		—			—
NET INCOME (LOSS)	$	(93,280	)	$	104,045
BASIC AND DILUTED:
Net income (loss) per common share	$	(0.54	)	$	0.61
Weighted average common shares outstanding		171,419			171,419
The accompanying notes are an integral part of these financial statements.

NOTES TO FINANCIAL STATEMENTS

24NOTE 1 ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN

~~Table~~Legal Life Plans, Inc. (formerly Nano Dimensions, Inc.) (the Company), was incorporated under the laws of ~~Contents~~the state of Delaware on August 12, 2004. The Company was organized for the purpose of producing and preserving activated cells for use in cancer treatment primarily through agreements with clinics, hospitals, and physicians. On July 31, 2007, the Company repurchased 56 shares of its common stock with certain Company assets. Following this transaction the Company has entered into shell status with no significant operations.

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
Statements of Stockholders' Deficit
For the Period June 1, 2010 through May 31, 2012
													Additional
	Series A Preferred Stock				Common Stock					Treasury			Paid-in			Accumulated
	Shares		Amount		Shares			Amount		Stock			Capital			Deficit
Balance, June 1, 2010		200	$	—		171,475		$	171	$	(14,105	)	$	3,560,036		$	(3,843,627	)
Cancellation of treasury stock		—		—		(56	)		—		14,105			(14,105	)		—
Net income for the year ended
May 31, 2011		—		—		—			—		—			—			104,045
Balance, May 31, 2011		200		—		171,419			171		—			3,545,931			(3,739,582	)
Net loss for the year
ended May 31, 2012		—		—		—			—		—			—			(93,280	)
Balance, May 31, 2012		200	$	—		171,419		$	171	$	—		$	3,545,931		$	(3,832,862	)
The accompanying notes are an intgegral part of these financial statements.

The Company originally was formed as Cancer Therapeutics Incorporated under the laws of the State of Tennessee on May 1, 1991. On September 7, 2004, the Company reincorporated into the State of Delaware by filing with the state a Certificate of Merger whereby Cancer Therapeutic, Incorporated (Tennessee) merged with and into Cancer Therapeutic, Inc. (Delaware) which was incorporated for this purpose on August 12, 2004. On October 19, 2010 the Company changed its name from Cancer Therapeutic, Inc. to Nano Dimensions, Inc. and on January 6, 2012 to Legal Life Plans, Inc.

25On November 5, 2010, the Company’s board declared a 1 for 500 reverse stock split, reducing the number of issued shares of common stock from 85,569,477 shares to 171,419 shares. All shares and per share amounts have been adjusted to retroactively reflect this stock split.

~~Table~~The accompanying financial statements have been prepared on a going concern basis. The Company has incurred net losses of ~~Contents~~approximately $95,000 during the year ended May 31, 2013. The Company’s ability to continue as going concern is dependent upon its ability to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due, and to generate profitable operations in the future. Currently, management has decided to temporarily put on hold the reverse merger agreement, pending further review. The outcome of these matters cannot be predicted at this time and there are no assurances that if achieved, the Company will have sufficient funds to execute its business plan or generate positive operating results.

LEGAL LIFE PLANS, INC.
(formerly Nano Dimensions, Inc.)
Statements of Cash Flows
	For the Years Ended
	May 31,
	2012			2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$	(93,280	)	$	104,045
Adjustments to reconcile net income (loss) to net
cash used by operating activities:
Gain on extinguishment of debt		—			(191,955	)
Changes in operating assets and liabilities:
Interest receivable		(4,540	)		(4,826	)
Accounts payable and accrued expenses		(54,252	)		1,177
Due to related party		1,500			4,250
Net Cash Used by Operating Activities		(150,572	)		(87,309	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from payments on notes receivable		3,600			3,500
Net Cash Provided by Investing Activities		3,600			3,500
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable		142,200			55,000
Net Cash Provided by Financing Activities		142,200			55,000
NET DECREASE IN CASH AND
CASH EQUIVALENTS		(4,772	)		(28,809	)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		4,877			33,686
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	105		$	4,877
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash Payments For:
Interest	$	—		$	—
Income taxes	$	—		$	—
The accompanying notes are an integral part of these financial statements.

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

26Use of Estimates

~~Table~~The preparation of ~~Contents~~financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

~~LEGAL LIFE PLANS, INC.~~Reclassifications

~~(formerly~~Certain ~~Nano~~accounts ~~Dimensions,~~in ~~Inc~~the prior-year financial statements have been reclassified for comparative purposes to conform to the presentation in the current-year financial statements.)

~~Notes~~Table toof ~~the~~Contents ~~Financial Statements~~F-8

~~May~~LEGAL 31LIFE PLANS, ~~2012 and 2011~~INC.

~~NOTE~~(formerly 1Nano ~~- ORGANIZATION~~Dimensions, ~~AND DESCRIPTION OF BUSINESS~~Inc.)

~~Legal~~NOTES ~~Life~~TO ~~Plans,~~FINANCIAL Inc. (the Company) was incorporated under the laws of the State of Delaware on August 12, 2004 with authorized common stock of 100,000,000 shares (increased to 500,000,000 shares on October 19, 2010) and authorized preferred stock of 10,000,000 shares (increased to 20,000,000 shares on October 19, 2010). Both classes of stock have a par value of $0.001 per share. The Company was organized for the purpose of producing and preserving activated cells for use in cancer treatment primarily through agreements with clinics, hospitals, and physicians. Effective July 31, 2007, the Company sold certain assets in exchange for 56 shares of its common stock. Following this transaction the Company entered into shell status with no significant operations.STATEMENTS

~~The~~NOTE ~~Company~~2 SUMMARY ~~was~~OF ~~originally~~SIGNIFICANT ~~formed as~~ACCOUNTING ~~Cancer~~POLICIES ~~Therapeutics,~~- Incorporated, under the laws of the State of Tennessee on May 1, 1991. On September 7, 2004, the Company reincorporated into the State of Delaware by filing with the state a Certificate of Merger whereby Cancer Therapeutic, Incorporated (Tennessee) merged with and into Cancer Therapeutic, Inc. (Delaware) which was incorporated for this purpose on August 12, 2004. On October 19, 2010 the Company changed its name from Cancer Therapeutic, Inc. to Nano Dimensions, Inc. and on January 6, 2012 to Legal Life Plans, Inc.continued

~~Effective~~Cash ~~November 5, 2010, the Company effected a 1 for 500 reverse stock split which reduced the number of issued shares of common stock from 85,569,477 shares to 171,475 shares. All share~~ and ~~per~~Cash ~~share amounts have been adjusted to retroactively reflect this stock split.~~Equivalents

~~NOTE~~The 2Company ~~- SIGNIFICANT~~considers all highly liquid ~~ACCOUNTING~~temporary ~~POLICIES~~cash investments with an original maturity of three months or less when purchased, to be cash equivalents.

~~This~~Basic ~~summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements~~ and ~~notes~~Diluted ~~are~~Net ~~representations~~Loss ofper ~~the~~Common Company’s management who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. The following policies are considered to be significant:Share

aBasic earnings per share are calculated by dividing income available to stockholders by the weighted-average number of shares of Common Stock outstanding during each period. ~~Accounting~~ Diluted ~~Method~~earnings per share are computed using the weighted average number of shares of Common Stock and dilutive Common Stock share equivalents outstanding during the period. Dilutive Common Stock share equivalents consist of shares issuable upon the exercise of stock options and warrants (calculated using the modified-treasury stock method). The number of shares underlying outstanding options and warrants was 35,670 at May 31, 2013 and 2012.

~~The~~Income ~~Company recognizes income and expenses based on the accrual method of accounting. The Company has elected a May 31 year-end.~~Taxes

bIncome taxes are accounted for in accordance with the provisions of ASC Topic 740, Accounting for Income Taxes. ~~Cash~~ Deferred tax assets and ~~Cash~~liabilities ~~Equivalents~~are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized, but no less than quarterly.

~~Cash~~Recent ~~equivalents~~Accounting ~~are generally comprised of certain highly liquid investments with original maturities of less than three months.~~Pronouncements

cCertain accounting pronouncements have been issued by FASB which are not effective and have not yet been adopted by the Company. ~~Use~~ ofThe ~~Estimates~~impact inon the ~~Preparation~~Company’s financial position and results of ~~Financial~~operations ~~Statements~~from adoption of those standards is not expected to be material.

~~The~~NOTE ~~preparation~~3 DUE ofFROM ~~financial~~RELATED statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. PARTY

27On May 31, 2013, the Company had $7,540 due from a related party, which consisted of expenses paid on the related party’s behalf.

~~Table~~NOTE of4 NOTES ~~Contents~~RECEIVABLE

~~LEGAL~~During ~~LIFE~~April ~~PLANS~~2010, ~~INC~~the Company received a note receivable of $61,000 from an individual who assists the Company at times with legal matters. The note accrued interest at 8% annum and was due on demand. During the year ended May 31, 2013, the Company received an additional $16,000 note receivable with identical terms. The notes receivable and accrued interest were settled via offset of the Company’s accounts payable to the individual.

~~(formerly~~Table ~~Nano~~of ~~Dimensions,~~Contents ~~Inc.)~~F-9

~~Notes~~LEGAL toLIFE ~~the~~PLANS, ~~Financial Statements~~INC.

~~May~~(formerly 31Nano Dimensions, ~~2012 and 2011~~Inc.)

~~NOTE~~NOTES 2TO ~~- SIGNIFICANT~~FINANCIAL ~~ACCOUNTING POLICIES (Continued)~~STATEMENTS

d.NOTE 5 ~~Basic~~ACCOUNTS ~~and~~PAYABLE ~~Diluted Net~~AND ~~Income (Loss) per Common Share~~ACCRUED EXPENSES

InAccounts ~~accordance~~payable ~~with~~and ~~Accounting~~accrued ~~Standards~~expenses ~~Codification~~consist ~~(“ASC”) topic No. 260, “Earnings per Share,” basic net income (loss) per common share is based on the weighted average number~~ of common shares outstanding during the periods presented. Diluted net income (loss) per common share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. Antidilutive common shares related to warrants (see Note 10) excluded from the computation of diluted net income (loss) per common share were 35,670 and 35,670 for the years ended May 31, 2012 and 2011, respectfully.:

e. Recent Accounting Pronouncements

	May 31, 2013		May 31, 2012
Professional fees	$	33,692	$	77,626
Rent		47,500		40,000
Accrued payroll taxes and related expenses		73,484		71,320
Other		651		651
Total accounts payable and accrued expenses	$	155,327	$	189,597

~~Certain~~NOTE ~~accounting~~6 DUE ~~pronouncements have~~TO ~~been~~RELATED ~~issued~~PARTIES ~~by the FASB and other standard setting organizations which are not effective and have not yet been adopted by~~AND ~~the~~RELATED ~~Company.~~PARTY ~~The impact on the Company’s financial position and results of operations from adoption of those standards is not expected to be material.~~TRANSACTIONS

~~f. Income~~Amounts ~~Taxes~~due to related parties consist of the following:

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (Prior authoritative literature: Financial Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48)). FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.

	May 31, 2013		May 31, 2012
Amount due to an accounting firm owned by the former CFO of the Company for unpaid accounting and management services, non-interest bearing, due on demand	$	26,000	$	24,000

Amounts due to related parties of the Company for certain funds advanced to pay for business development costs that are part of the Company’s business expansion plans, as well as other general and administrative expenses		32,750		17,200
	$	58,750	$	41,200

~~Deferred~~For taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the ~~differences~~ ~~between~~year ~~the~~ended ~~reported~~May ~~amounts~~31, of2013 ~~assets~~ and ~~liabilities and their tax basis. Deferred tax assets are reduced by~~2012, arespectively, ~~valuation allowance when~~accounting, inlegal ~~the~~and ~~opinion of~~ management, itfees isexpensed ~~more~~related ~~likely~~to ~~than not that some portion or all of~~ the ~~deferred~~related ~~tax assets~~parties ~~will~~amounted ~~not~~to be$25,500 ~~realized. Deferred tax assets~~ and ~~liabilities~~$23,450, ~~are adjusted for the effects of changes in tax laws and rates on the date of enactment~~respectively.

AtNOTE ~~May~~7 OBLIGATIONS ~~31,~~FOR ~~2012,~~SHARES ~~the Company had~~TO ~~net~~BE operating loss carryforwards of approximately $2,940,000 which may be offset against future taxable income through 2032. No tax benefit has been reported in the financial statements because the potential tax benefits of the net operating loss carryforwards are offset by a valuation allowance of the same amount.ISSUED

~~Due~~During toAugust 2011, the ~~change~~Company ~~in ownership provisions~~entered ofinto ~~the~~a ~~Tax~~subscription ~~Reform~~agreement ~~Act~~with ofan ~~1986,~~individual ~~net~~to ~~operating~~purchase ~~loss~~360,000 ~~carryforwards~~shares ~~for~~of ~~Federal~~common ~~income~~stock ~~tax~~at ~~reporting~~$0.50 ~~purposes~~per ~~are~~share, ~~subject~~which togenerated ~~annual~~proceeds ~~limitations.~~of ~~Should a change in ownership occur~~$180,000. ~~net~~The ~~operating~~Company ~~loss~~has ~~carryforwards~~not ~~may~~physically beissued ~~limited~~the asstock tocertificate ~~future~~representing ~~use~~these shares.

28During December 2012, the Company entered into a consulting agreement with the same individual for services through March 31, 2013. In exchange, the individual is entitled to 20,000 shares of the Company’s Series A Preferred shares. For the year ended May 31, 2013, 20,000 shares should be issued with a fair value of $14,400, or $0.72 per share. The Company has not physically issued the stock certificate representing these shares. (See Note 10)

Table of Contents F-10

LEGAL LIFE PLANS, INC.

(formerly Nano Dimensions, Inc.)

~~Notes~~NOTES toTO ~~the~~FINANCIAL ~~Financial Statements~~STATEMENTS

~~May~~NOTE ~~31,~~8 NOTES ~~2012 and 2011~~PAYABLE

~~NOTE~~Prior 2to ~~-SIGNIFICANT~~the Company’s ~~ACCOUNTING~~reincorporation ~~POLICIES~~on ~~(Continued)~~September 7, 2004, the Company’s predecessor Cancer Therapeutics Incorporated issued a secured note payable of $50,000 to a bank at 8.25% interest per annum with a maturity date of December 31, 2005. The note is secured by tangible and intangible assets. To date the note is in default and continues to accrue interest at 8.25%. As of May 31, 2013 the note had accrued interest of $25,802.

fDuring November 2009, the Company issued an 8% $50,000 unsecured note payable to a corporation with a maturity date of November 3, 2010. ~~Income~~ ~~Taxes~~To ~~(continued)~~date the note is in default and continues to accrue interest at 8%. As of May 31, 2013 the note had accrued interest of $14,290.

~~Net~~Interest ~~deferred~~expense ~~tax~~for ~~assets~~both ~~consist~~notes offor the ~~following components~~ asyear ofended May 31, 2013 and 2012 amounted to $8,125 and ~~2011:~~$8,125, respectively.

	2012			2011
Deferred tax assets:
Net operating loss carryforwards	$	290,302		$	258,587
Valuation allowance		(290,302	)		(258,587	)
Net deferred tax asset	$	—		$	—

NOTE 9 NOTE PAYABLE TO RELATED PARTY

~~The~~During ~~income~~July ~~tax~~2012, ~~provision differs from~~ the ~~amount~~Company ofissued ~~income~~a ~~tax~~10% ~~determined~~$30,000 bynote ~~applying~~payable to the ~~U.S.~~individual ~~federal~~identified ~~statutory~~in ~~rate~~Note of7 ~~34%~~above towith ~~pretax~~an ~~income~~original ~~(loss)~~maturity ~~for~~date ~~the~~of ~~years~~August ~~ended May 31~~15, 2012. ~~and~~In September ~~2011~~2013, ~~due~~the toCompany extended the ~~following:~~maturity date to March 10, 2014 at 10% annum.

	2012			2011
Income tax (benefit) at 34%	$	(31,715	)	$	42,175
Increase (decrease) in valuation allowance		31,715			(42,175	)
Income tax expense (benefit)	$	—		$	—

Accrued interest at May 31, 2013 was $2,655. Interest expense for the year ended May 31, 2013 amounted to $2,655.

ANOTE ~~reconciliation~~10 PREFERRED ~~of the beginning and ending amount of unrecognized tax benefits is as follows:~~STOCK

		Year ended May 31,
		2012		2011
Beginning balance	$	—	$	—
Additions based on tax positions related to current year		—		—
Additions for tax positions of prior years		—		—
Reductions for tax positions of prior years		—		—
Reductions in benefit due to income tax expense		—		—
Ending balance	$	—	$	—

During the year ended May 31, 2010, the Company approved the creation of Series A preferred stock. The Series A preferred shares are entitled to 2,000 post-split votes (1,000,000 pre-split votes) per share but do not have any rights of conversion into shares of common stock. Pursuant to Delaware General Corporate Law, the holder of the preferred stock cannot take any action to benefit him personally as a shareholder without the vote of a majority of the common shareholders. On April 22, 2010 the Company authorized and approved the issuance of 200 shares of Class A Preferred stock to the then Company CEO/CFO in lieu of compensation for one year. These shares are to be returned to the Company and cancelled as part of the acquisition agreement described in Note 13.

AtOn ~~May~~March 3120, 2012, the Company ~~had~~approved the nofiling ~~unrecognized~~of a certificate of designation with respect to Series B Preferred stock. The Series B Preferred shares are entitled ~~tax~~to ~~benefits~~1 ~~that,~~vote ifper ~~recognized~~share but do not have any dividend, ~~would~~distribution, ~~affect~~or ~~the~~rights ~~effective~~of ~~tax~~conversion ~~rate~~into common stock.

~~The~~On December 10, 2012, the Company ~~did~~entered ~~not~~into ~~have~~a ~~any~~consulting ~~tax~~agreement ~~positions~~with ~~for~~the individual ~~which it~~identified in Note 7 who is ~~reasonably~~to ~~possible~~assist ~~that~~with the ~~total~~reverse capitalization ~~amount~~of the Company with Legal Life Plans, Inc. of ~~unrecognized~~Utah. ~~tax~~In ~~benefits~~exchange ~~will~~for ~~significantly~~these ~~increase~~services, or20,000 ~~decrease~~shares ~~within~~of the ~~next~~Company’s 12Series ~~months~~A Preferred shares will be issued. For the year ended May 31, 2013, 20,000 shares should be issued, with a fair value of $14,400, or $0.72 per share. These shares remain unissued.

~~The~~Table ~~Company includes interest and penalties arising from the underpayment~~ of ~~income~~Contents ~~taxes in the statements of operations in the provision for income taxes. As of May 31, 2012 and 2011, the Company had no accrued interest or penalties related to uncertain tax positions.~~F-11

~~The~~LEGAL ~~tax~~LIFE ~~years that remain subject to examination by major taxing jurisdictions are those for the years ended May 31~~PLANS, ~~2012, 2011 and 2010~~INC.

29(formerly Nano Dimensions, Inc.)

~~Table~~NOTES ofTO ~~Contents~~FINANCIAL STATEMENTS

~~LEGAL~~NOTE ~~LIFE PLANS, INC.~~11 WARRANTS

~~(formerly~~On ~~Nano~~May ~~Dimensions~~1, ~~Inc~~2009 the Company issued 36,850 stock warrants (18,425,000 pre-split stock warrants) as part of the conversion agreements with certain debt holders of the Company. The warrants entitle the holder to purchase common stock of the Company at an exercise price of $50.00 per share (pre-split exercise price of $0.10 per share). The warrants expire 5 years from the date of issuance.

~~Notes~~The tofollowing table summarizes the ~~Financial~~changes in ~~Statements~~warrants outstanding for the year ended May 31, 2013 and 2012 (as retroactively adjusted for the 1 for 500 reverse stock split on November 5, 2010):

May 31, 2012 and 2011

	Number of Shares		Weighted Average Exercise Price
Outstanding as of May 31, 2011		35,670	$	50.00

Granted		—		—
Exercised		—		—
Cancelled		—		—
Outstanding as of May 31, 2012		35,670	$	50.00

Granted		—		—
Exercised		—		—
Cancelled		—		—
Outstanding as of May 31, 2013		35,670	$	50.00

~~NOTE~~Common 3stock -warrants ~~GOING~~outstanding ~~CONCERN~~and exercisable ~~CONSIDERATIONS~~as of May 31, 2013 are:

The accompanying financial statements have been prepared using U.S. generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. As reported in the financial statements, the Company has incurred losses of approximately $3,800,000 from inception of the Company through May 31, 2012. The Company’s stockholders’ deficit at May 31, 2012 was $286,760; its current liabilities exceeded its current assets by $350,828, and the company has no significant operations. These factors combined raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans to address and alleviate these concerns are as follows:

	Warrants Outstanding						Warrants Exercisable
Expiration Date	Exercise Price		Number of shares Outstanding		Weighted Average Contractual Life (Years)		Number Exercisable	Weighted Average Exercise Price
May 1, 2014	$	50.00		35,670		0.92	35,670	$	50.00

~~The~~NOTE ~~Company’s management is~~12 INCOME ~~exploring all of its options so that it can develop successful operations and have sufficient funds, therefore, as to be able to operate over the next twelve months.~~TAXES

The ~~ability~~components of the ~~Company~~deferred totax ~~continue as~~assets aare ~~going~~as concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result from the outcome of these uncertainties.follows:

NOTE 4 - NOTES RECEIVABLE

	May 31,
	2013			2012
Deferred tax assets:
Net operating loss carryovers	$	113,765		$	84,152
Valuation allowance		(113,765	)		(84,152	)
Net deferred tax asset	$	—		$	—

~~The~~Table ~~Company has notes receivable consisting~~ of ~~the~~Contents ~~following:~~F-12

	May 31, 2012			May 31, 2011
Note receivable from a company, 8.0% interest, no terms of repayment	$	53,900		$	57,500
Total Notes Receivable Less: Current Portion		(53,900	)		(57,500	)
Long Term Notes Receivable	$	53,900		$	57,500

LEGAL LIFE PLANS, INC.

~~This~~(formerly ~~loan~~Nano ~~was made to an unrelated party which assists the Company at times with legal matters. Accrued interest at May 31~~Dimensions, ~~2012 and 2011 was $10,168 and $5,628, respectively~~Inc.)

~~NOTE~~NOTES 5TO ~~- ACCOUNTS~~FINANCIAL ~~PAYABLE AND ACCRUED EXPENSES~~STATEMENTS

~~Accounts~~NOTE ~~payable and accrued~~12 INCOME ~~expenses~~TAXES ~~consist~~- ofcontinued

	May 31, 2012		May 31, 2011
Professional Fees	$	71,720	$	37,270
Rent		40,000		22,000
Accrued interest on notes payable		12,107		651
Other		5,906		4,064
Total	$	129,733	$	63,985

The reconciliation of the provision for income taxes for the years ended May 31, 2013 and 2012, and the amount computed by applying the federal income tax rate to net loss is as follows:

	May 31,
	2013			2012
Tax provision (benefit) at statutory rate	$	(32,332	)	$	(31,295	)
State taxes, net of federal expense		(3,452	)		(3,341	)
Change in valuation allowance		29,612			(13,154	)
Permanent differences		753			753
Temporary differences		5,419			47,037
Effective income tax	$	—		$	—

~~Table~~At May 31, 2013, the Company had available net operating loss carryovers of ~~Contents~~approximately $300,000 that may be applied against future taxable income and starts to expire in 2028, subject to certain limitations.

~~LEGAL~~NOTE ~~LIFE~~13 COMMITMENTS ~~PLANS,~~AND ~~INC.~~CONTINGENCIES

~~(formerly~~Rental ~~Nano Dimensions, Inc.)~~Agreement

~~Notes~~On June 1, 2009 the Company executed a sublease agreement with an unrelated party to sublease office space located in South Jordan, Utah. The sublease had a term from June 1, 2009 – March 31, 2011 and provides for monthly base rent of $1,500. The lease continued on a month to month basis until October 2012. For the ~~Financial~~years ~~Statements~~ended May 31, 2013 and 2012, rent expense was $7,500 and $18,000, respectively.

~~May~~Effective ~~31,~~November 2012, ~~and~~the ~~2011~~Company relocated to shared office space of the Company’s director, located in Boca Raton, Florida.

~~NOTE 5 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Continued)~~Litigation

In ~~the~~February ~~years~~2010 ~~ended~~the ~~May~~Company ~~31, 2004,~~received ~~2005~~$150,000 ~~2006~~cash ~~and~~from ~~2007~~an investor pursuant to the Company’s ~~withheld~~prospective asale ~~total~~ of ~~$31~~7,~~095~~600 ~~from~~post-split ~~certain~~shares ~~independent~~(3,800,000 ~~contractors’~~pre-split shares) ~~compensation~~of ~~and~~its ~~accrued related~~common ~~employer~~stock ~~payroll~~at ~~taxes~~a ~~totaling~~ $~~11,154~~19.50 ~~which~~post-split ~~were~~price ~~not~~($0.039 ~~reported~~pre-split orprice) ~~paid~~per ~~to the respective taxing authorities~~share. ~~Effective May 31~~Subsequently, ~~2011, based on~~ the ~~opinion~~investor ~~of counsel that any action~~ refused to ~~successfully~~sign ~~recover~~the ~~these~~subscription ~~amounts~~agreement (and ~~additional~~in ~~interest~~July ~~and penalties)~~2010, ~~was~~served ~~not~~a ~~probable~~complaint ofagainst ~~occurrence,~~ the Company ~~reduced~~and ~~the~~Company ~~$42,249~~counsel ~~payroll~~in ~~tax~~U.S. ~~withholdings~~Federal Court ~~and~~seeking ~~accruals~~recovery ~~and~~of the ~~related~~ $27150,~~895~~000 ~~accrued interest~~ and ~~penalties~~additional ~~to $0 and recognized $70,144 as gain on extinguishment of debt~~damages.

~~NOTE~~On 6April ~~- DUE~~20, 2011 the Company and Company TOcounsel ~~RELATED~~executed ~~PARTY~~a settlement agreement with the investor. The settlement agreement obligated the Company and Company counsel to pay a total of $170,000 to the investor. The settlement amounts were paid in full on February 22, 2012, and the complaint was dismissed with prejudice.

~~The~~In ~~due~~June to2013, ~~related~~a ~~party~~former consultant/President of ~~$24,000 and~~the ~~$22,500~~Company atnamed ~~May~~the ~~31,~~Company ~~2012~~in ~~and~~a ~~2011,~~Civil ~~respectively,~~Action ~~represents~~in ~~amounts~~the ~~due~~United toStates anDistrict ~~accounting~~Court ~~firm~~for ~~owned~~the byDistrict ~~the~~of ~~Company’s~~Colorado, ~~chief~~alleging, ~~financial~~among ~~officer~~other ~~for~~things, ~~professional~~wrongful ~~fees~~termination by the Company. The ~~liability~~former isconsultant/President ~~non-interest~~claims ~~bearing~~unpaid compensation of $104,000 and is5,000,000 ~~due~~shares onof ~~demand~~stock.

~~For~~Table ~~the~~of ~~years~~Contents ~~ended May 31, 2012 and 2011, professional fees included payments and accruals to this accounting firm totaling $6,250 and $6,050, respectively,~~F-13

~~NOTE~~LEGAL 7LIFE ~~- OTHER ACCRUED~~PLANS, ~~EXPENSES~~INC.

~~In February 2010, the Company received $150,000 cash from an investor pursuant to the Company’s prospective sale of 7,600 post-split shares~~ (~~3,800,000~~formerly ~~pre-split shares)~~Nano ~~of its common stock at a $19.50 post-split price ($0.039 pre-split price) per share. Subsequently~~Dimensions, ~~the investor refused to sign the subscription agreement and in July 2010, served a Complaint against the Company and Company counsel in U~~Inc.~~S. Federal Court seeking recovery of the $150,000 and additional damages.~~ )

OnNOTES ~~April~~TO ~~20,~~FINANCIAL 2011 the Company and Company counsel executed a Settlement Agreement with the investor. The Agreement provided that the Company and Company counsel jointly and severally agree to pay the investor a total of $170,000, $50,000 in April 2011 (which was paid by the Company in April 2011), $60,000 in May 2011 ($15,000 was paid August 5, 2011, $25,000 was paid August 23, 2011, $20,000 was paid September 7, 2011), and $60,000 in June 2011 ($10,000 was paid September 7, 2011, $50,000 was paid February 22, 2012), with default interest at a rate of 18% per annum from the date of any Event of Default. The Settlement Amount was paid in full as of February 22, 2012 and the Complaint has been dismissed with prejudice.STATEMENTS

31NOTE 13 COMMITMENTS AND CONTINGENCIES - CONTINUED

~~Table~~During 2013, the former consultant/President also filed a complaint with the Occupational Safety and Health Administration (OSHA), asserting wrongful termination by the Company’s CEO due to the former consultant/President’s investigation and notification to the Company’s Board about alleged unauthorized sales of ~~Contents~~securities.

~~LEGAL~~Management ~~LIFE~~is ~~PLANS~~vigorously defending the claims and believes they are without merit. These actions are in the early stages, ~~INC~~and the outcomes are not determinable at this time.

~~(formerly Nano Dimensions, Inc.)~~Taxes

~~Notes~~During to2013, the ~~Financial~~current ~~Statements~~Company management became aware that previous management had not filed certain Company payroll and income tax returns and forms. Current management is taking steps to remediate these filing deficiencies.

~~May~~Acquisition ~~31, 2012 and 2011~~Agreement

~~NOTE~~On 8March 20, 2012 the Company entered into an agreement to acquire all of the outstanding shares of Legal Life Plans, Inc., a Utah corporation (LLP Utah) in exchange for 1,000,000 shares of Series A Preferred stock, 18,000,000 shares of Series B Preferred stock, and 91,000,000 shares of common stock of the Company. The stock purchase agreement also provides for the Company to pay $180,000 to the individual described in Notes 7, 9, and 10 at closing in exchange for the individual’s surrender of the 360,000 shares of the Company’s common stock subscribed to pursuant to the August 2011 subscription agreement. The consummation of the acquisition is subject to the satisfaction of certain conditions precedent by the parties. As of May 31, 2013, consummation of the reverse merger agreement was not completed and no shares have been issued to date. Both parties are reviewing the transaction to ensure it will meet both of their long- ~~NOTES~~term ~~PAYABLE~~goals.

The ~~Company~~individual ~~has~~described ~~notes~~in ~~payable~~Notes ~~consisting~~7, of9 ~~the~~and ~~following:~~10 is a shareholder in LLP Utah.

	May 31, 2012		May 31, 2011
Note payable to an individual, 8.0% interest, unsecured, due April 7, 2012, in default		197,200		55,000
Total Notes Payable Less: Current Portion		197,200 (197,200)		55,000 (55,000)
Long Term Notes Payable		—		—

NOTE 14 RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

~~Prior~~The toCompany has restated its financial statements at May 31, 2012 and for the year then ended (which were previously included in the Company’s ~~reincorporation~~Form 10-K filed with the SEC on September 713, ~~2004~~2012) in order to, ~~our~~among ~~predecessor~~other ~~Cancer~~things, ~~Therapeutics~~reverse ~~Incorporated~~the ~~borrowed~~gain ~~$50,000~~on ~~from~~extinguishment aof ~~bank.~~debt ~~Effective~~of ~~May~~$191,955 recognized at May 31, 2011, ~~based on~~and ~~the~~to ~~opinion~~restore ofliabilities ~~counsel~~relating ~~that~~to ~~any~~(1) ~~action~~amounts towithheld ~~successfully~~from ~~recover~~independent ~~this~~contractors’ ~~amount~~compensation (in the years ended May 31, 2004, 2005, 2006 and ~~additional~~2007 and accrued related employer payroll taxes, interest, and ~~costs)~~penalties is($70,144 ~~not~~total ~~probable~~at May of31, ~~occurrence~~2011), ~~the~~(2) ~~Company~~predecessor ~~reduced~~note ~~the~~payable to bank ($50,000) ~~balance~~ and ~~the~~accrued ~~related~~interest ($16,521 ~~accrued~~at ~~interest~~May 31, 2011), and (3) note payable to entity issued in November 2009 ($050,000) and ~~recognized~~accrued interest ($665,~~521~~290 asat May 31, 2011). These liabilities were erroneously adjusted ~~gain~~to on$0 ~~extinguishment~~at ofMay ~~debt~~31, 2011 before the necessary criteria for such adjustment was met.

InTable ~~November 2009, the Company issued a promissory note to a company in exchange for $50,000 cash. Effective May 31, 2011, the noteholder agreed to waive repayment~~ of ~~the~~ ~~note~~Contents ~~and the Company reduced the $50,000 balance and the related $5,290 accrued interest to $0 and recognized $55,290 as gain on extinguishment of debt.~~F-14

~~Accrued~~LEGAL ~~interest~~LIFE ~~at May 31~~PLANS, ~~2012 and 2011 was $12,107 and $651, respectively~~INC.

~~NOTE~~(formerly 9Nano ~~- EQUITY TRANSACTIONS~~Dimensions, Inc.)

~~Effective~~NOTES ~~April~~TO ~~15,~~FINANCIAL 2009, the Company issued a total of 80,000 post-split shares (40,000,000 pre-split shares) of its common stock to two consulting firms for consulting services valued at $442,718. As the service contracts covered the period April 15, 2009 through April 14, 2010, the Company recorded prepaid consulting fees in the amount of $387,378 in stockholders’ deficit as of May 31, 2009. This amount was amortized over the contract period and the balance was $0 as of May 31, 2010.STATEMENTS

~~Effective~~NOTE ~~May 1, 2009, the Company~~14 RESTATEMENT ~~issued~~OF aPREVIOUSLY ~~total~~ISSUED ofFINANCIAL ~~73,700~~STATEMENTS ~~post~~-~~split~~ ~~shares (36,850,000 pre-split shares) of its common stock in satisfaction of $407,854 of debt.~~Continued

~~Effective~~The ~~May~~effect ~~15,~~of ~~2009,~~ the ~~Company~~restatement adjustments ~~issued~~on ~~8,000~~the ~~post-split~~balance ~~shares~~sheet ~~(4,000,000~~at ~~pre-split~~May ~~shares)~~31, of2012 ~~its common stock to Montenegro LLC as part of an agreement to purchase a 25% interest in NanoTherapies LLC.~~follows:

Effective October 15, 2009, the Company issued 12,000 post-split shares (6,000,000 pre-split

	As Previously Reported			Restatement Adjustments				As Restated

Total assets	$	64,173		$		—		$	64,173

Accounts payable and accrued expenses	$	(A) 117,626		$	(1)	70,144		$	189,597
					(2)	(919)
					(3)	651
					(5)	2,095
Due to related parties		24,000			(3)	17,200			41,200
Obligations for shares to be issued		—			(3)	180,000			180,000
Notes payable and accrued interest		(A) 209,307			(1)	121,811			131,967
					(2)	2,031
					(3)	(197,851)
					(4)	(11,456)
					(5)	8,125
Total correct liabilities and total liabilities		350,933			191,831				542,764

Common stock		171			—				171
Additional paid-in capital		3,545,931			—				3,545,931
Accumulated deficit		(3,832,862	)		(1)	(191,955)			(4,024,693	)
					(2)	(1,112)
					(4)	11,456
					(5)	(10,220)
Total stockholders’ deficit		(286,760	)		(191,831		)		(478,591	)
Total liabilities and stockholders’ deficit	$	64,173		$	—			$	64,173

~~shares) of its common stock at a $5.00 post-split price~~ (~~$0.01 pre-split price~~A) ~~per~~Reflects ~~share~~reclassification ~~as part~~ of an$12,107 ~~agreement~~accrued ~~to purchase an additional 26%~~ interest inon ~~NanoTherapies LLC.~~notes ~~These~~payable ~~shares~~from ~~were~~accounts ~~issued~~payable inand ~~connection~~accrued ~~with~~expenses ~~a letter of intent which never materialized. Therefore, the Company intends~~ to ~~issue~~ anotes ~~“stop~~payable ~~transfer”~~and ~~order~~accrued ~~relating~~interest to ~~the~~conform ~~12,000~~with ~~shares~~current ~~and~~year ~~has reflected these shares as deemed void upon issuance~~presentation.

32Table of Contents F-15

~~Table~~LEGAL ofLIFE ~~Contents~~PLANS, INC.

~~LEGAL~~(formerly ~~LIFE~~Nano ~~PLANS~~Dimensions, ~~INC~~Inc.)

~~(formerly~~NOTES ~~Nano~~TO ~~Dimensions,~~FINANCIAL ~~Inc.)~~STATEMENTS

~~Notes~~NOTE to14 RESTATEMENT ~~the~~OF ~~Financial~~PREVIOUSLY ISSUED ~~Statements~~FINANCIAL STATEMENTS – Continued

The effect of the restatement adjustments on the statement of operations for the year ended May 31, 2012 ~~and 2011~~follows:

NOTE 9 - EQUITY TRANSACTIONS (Continued)

	As previously reported			Restatement Adjustments		As Restated

Net revenues	$	—		$	—	$	—

Operating expenses:
Professional fees		62,114			—		62,114
General and administrative		24,250			—		24,250
Total operating expenses		86,364			—		86,364

Operating loss		(86,364	)		—		(86,364	)

Other income (expense)
Interest income		4,540			—		4,540
Interest expense		(11,456	)		(4) 11,456		(10,220	)
					(5) (10,220)
Total other income (expense)		(6,916	)		1,236		(5,680	)

Net loss before income taxes		(93,280	)		1,236		(92,044	)

Income tax expense		—			—		—

Net loss	$	(93,280	)	$	1,236	$	(92,044	)

Loss per share-basic and diluted	$	(0.54	)	$	—	$	(0.54	)

~~Preferred Stock~~Restatement Adjustments

~~During the year ended May 31, 2010, the Company approved the creation of Series A Preferred stock. The Series A preferred shares are entitled to 2,000 post-split votes~~ (1~~,000,000 pre-split votes~~) ~~per~~To ~~share~~reverse ~~but~~the ~~do not have any rights of conversion into shares of common stock. Pursuant to Delaware General Corporate Law~~$191,955 ~~the~~gain ~~holder~~on ofextinguishment ~~the preferred stock cannot take any action to benefit him personally as a shareholder without the vote~~ of adebt ~~majority~~recognized ofat ~~the~~May ~~common shareholders. On April 22~~31, ~~2010~~2011 ~~the Company authorized~~ and ~~approved the issuance of 200 shares of Class A Preferred stock~~ to ~~the~~restore ~~then~~related ~~Company~~debt ~~CEO/CFO~~as indescribed ~~lieu of compensation for one year~~above.

On(2) ~~March~~To ~~20,~~accrue ~~2012~~$1,112 ~~the~~additional ~~Company~~expense ~~approved the~~at ~~filing~~May ~~of a Certificate of Designation with respect to Series B Preferred stock. The Series B Preferred shares are entitled to 1 vote per share but do not have any dividend~~31, ~~distribution, liquidation, or rights of conversion into common stock~~2011.

~~NOTE~~Table 10of –Contents ~~WARRANTS~~F-16

OnLEGAL ~~May~~LIFE 1PLANS, ~~2009 the Company issued 36,850 post-split stock warrants (18,425,000 pre-split stock warrants) as part of the conversion agreements with certain debt holders of the Company~~INC. The warrants entitle the holders to purchase common stock of the Company at a post-split exercise price of $50.00 per share (pre-split exercise price of $0.10 per share). The warrants expire 5 years from the date of issuance.

~~The following table summarizes the changes in warrants outstanding~~ (asformerly ~~retroactively~~Nano ~~adjusted for the November 5~~Dimensions, ~~2010 1 for 500 reverse stock split~~Inc.):

	Number of Shares		Weighted Average Exercise Price
Outstanding as of June 1, 2010		35,670	$	50.00
Granted		—		—
Exercised		—		—
Cancelled		—		—
Outstanding at May 31, 2011		35,670	$	50.00
Granted		—		—
Exercised		—		—
Cancelled		—		—
Outstanding at May 31, 2012		35,670	$	50.00

NOTES TO FINANCIAL STATEMENTS

33NOTE 14 RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Continued

~~Table~~(3) To reclassify $197,200 notes payable to an individual at May 31, 2012 to obligations for shares to be issued ($180,000) and due to related parties ($17,200) to conform with current year presentation. The first $180,000 of ~~Contents~~proceeds provided by the individual has been considered to be in satisfaction of the August 2011 subscription agreement (see Note 7), rather than for notes payable of the Company.

~~LEGAL~~(4) ~~LIFE~~To ~~PLANS~~reverse interest expense accrued on the notes payable to an individual for the year ended May 31, ~~INC~~2012 (see (3) above).

(~~formerly~~5) ~~Nano~~To ~~Dimensions~~accrue interest expense on the liabilities restored (see (1) above) for the year ended May 31, ~~Inc~~2012.)

~~Notes~~Table toof ~~the~~Contents ~~Financial Statements~~F-17

May 31, 2012 and 2011

NOTE 10 – WARRANTS (Continued)

Common stock warrants outstanding and exercisable as of May 31, 2012 are:

	Warrants Outstanding						Warrants Exercisable
Expiration Date	Exercise Price		Number shares outstanding		Weighted Average Contractual Life (Years)		Number Exercisable		Weighted Average Exercise Price
May 1, 2014	$	50.00		35,670		5.00		35,670	$	50.00
Total				35,670				35,670

NOTE 11 - FINANCIAL INSTRUMENTS

Fair Value of Financial Instruments – On January 1, 2008, the Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:

Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 inputs to valuation methodology are unobservable and significant to the fair value measurement.

The carrying amounts reported in the balance sheets for the cash and cash equivalents, receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The carrying value of notes payable approximates fair value because negotiated terms and conditions are consistent with current market rates as of May 31, 2012 and 2011.

NOTE 12 – COMMITMENTS AND CONTINGENCIES

Rental Agreement

On June 1, 2009, the Company executed a Sublease Agreement with Acadia Properties, LLC to sublease office space located in South Jordan, Utah. The sublease had a term from June 1, 2009 to March 31, 2011 and provides for monthly base rent of $1,500. The lease continues on a month to month basis. For the years ended May 31, 2012 and 2011, rent expense was $18,000 and $18,000, respectively.

Acquisition Agreement

On March 20, 2012, the Company entered into an agreement to acquire all of the outstanding shares of Legal Life Plans, Inc., a Utah corporation (“LLP Utah”) in exchange for 1,000,000 shares of Series A Preferred Stock, 18,000,000 shares of Series B Preferred Stock, and 91,000,000 shares of common stock of the Company. Closing of the transaction (which has not yet occurred) is subject to satisfaction of certain conditions by the parties. One of the LLP Utah stockholders is also the individual who has a note receivable from the Company in the amount of $197,200 at May 31, 2012 (see Note 8).

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ITEM 9: CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

None.

ITEM 9A: CONTROLS AND PROCEDURES

Management’s Report on Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, to allow for timely decisions regarding required disclosure.

As of May 31, 2012, the end of our fiscal year covered by this report, we carried out an evaluation, under the supervision of our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the foregoing, we concluded that our disclosure controls and procedures were effective as of the end of the period covered by this annual report. Our board of directors has only two members. We do not have a formal audit committee.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act, as amended). In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of internal control include providing management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management’s authorization and recorded properly to permit the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States. Our management assessed the effectiveness of our internal control over financial reporting as of May 31, 2012. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. Our management has concluded that, as of May 31, 2012, our internal control over financial reporting is effective in providing reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with US generally accepted accounting principles.

This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this annual report.

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Inherent limitations on effectiveness of controls

Internal control over financial reporting has inherent limitations which include but is not limited to the use of independent professionals for advice and guidance, interpretation of existing and/or changing rules and principles, segregation of management duties, scale of organization, and personnel factors. Internal control over financial reporting is a process which involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper management override. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements on a timely basis, however these inherent limitations are known features of the financial reporting process and it is possible to design into the process safeguards to reduce, though not eliminate, this risk. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Changes in Internal Control over Financial Reporting

There have been no significant changes in our internal controls over financial reporting that occurred during the year ended May 31, 2012 that have materially or are reasonably likely to materially affect, our internal controls over financial reporting.

ITEM 9B: OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE; COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT

Pursuant to the Company's Delaware Certificate of Incorporation and Bylaws, the Company's Board of Directors (the "Board") serve for one year terms. The term of office of the members of the Board will expire at the next annual shareholders meeting. No annual shareholders’ meeting is planned for the year 2012.

Directors and Executive Officers

Name	Age	Position(1)
Scott Weissman	35	Chief Executive Officer, Chairman of Board of Directors
Chene Gardner	48	Chief Financial Officer
Joe Toro	27	Director
John Thomas	39	Director

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(1) Officers hold their position at the pleasure of the board of directors, absent any employment agreement.

Scott Weissman. Mr. Weissman, age 35, has approximately 15 years experience in investment banking and asset management. In addition to his role as CEO of Legal Life Plans, Inc, Mr. Weissman has been the CEO of Green Light Equity Partners LLC, a Miami based private equity and consulting firm from July 2006 to the present. Mr. Weissman has been Chairman and Managing Director of Tiger Eye Holdings Hong Kong LTD, a real estate holding company from July 2006 to the present. Mr. Weissman does not manage any of the day-to-day operations for Green Light or Tiger Eye. From April 2007 to September 2010, Mr. Weissman acted as President of Law America, Inc., a subscription legal services provider.

Mr. Weissman has a permanent injunction from association with any FINRA member as a registered representative. Mr. Weissman (CRD #2664118, Registered Representative, Miami, Florida), was barred from association with any FINRA member in any capacity and ordered to pay $16,000, plus interest, in restitution to a public customer (FINRA Case #2005001067201)".

John Thomas. Mr. Thomas, age 39, Mr. Thomas practices law specializing in general corporate law, securities, and mergers and acquisitions for his law firm, John D. Thomas P.C. From March 2008 until March 2012, Mr. Thomas served as a member of the board of directors and chairman of the audit committee of Bayhill Capital, Inc. (BYHL.OB), a filer of reports pursuant to 13(a) and 15(d) of the Securities Exchange Act of 1934. From July, 2009 to May, 2011, Mr. Thomas served as a member of the board of directors of Vican Resources, Inc. (VCAN.OB), a filer of reports pursuant to 13(a) and 15(d) of the Securities Exchange Act of 1934. From May 2006 to June 2008, Mr. Thomas was the director of the microcap division for MCC Global NV (FSE: IFQ2), an international financial services and investment conglomerate based in London and traded on the Geregeltermarkt of the Frankfurt Stock Exchange. He has also been general legal counsel for Legal Life Plans, Inc., (LLFP.OB) since May, 2004, a filer of reports pursuant to 13(a) and 15(d) of the Securities Exchange Act of 1934. Since August 2009, Mr. Thomas has been a member of the board of directors of London Pacific & Partners, Inc. (OTC: LDPP), a Los Angeles and London-based investment and advisory firm specializing in healthcare and hospitality finance. In August, 2009, Mr. Thomas entered into a settlement with the Commodity Futures Trading Commission wherein Mr. Thomas consented to an order of permanent injunction from his future involvement in commodity pools trading and commodities operations. Mr. Thomas holds a Juris Doctor degree from Texas Tech University School of Law and is licensed to practice law in Texas and Utah.

Chene Gardner. Mr. Gardner age 48, is the Chief Financial Officer of Legal Life Plans. Mr. Gardner has served as Chief Financial Officer to Nano Dimensions since May, 2004. Mr. Gardner was appointed as Chief Executive Officer of Legal Life Plans July, 2007 and served until March 2012. Mr. Gardner served as a member of the board of directors of Legal Life Plans from August, 2004 to March 2012. Mr. Gardner has served as CEO and director of Global Network, Inc. since May, 2005. Mr. Gardner served as the Chief Financial Officer of Synerteck Incorporated from March, 2001 until December, 2005. Mr. Gardner has served as the Financial Controller of Fuelstream, Inc. from March, 2001 until the present. Prior to his association with Fuelstream, from January, 1997 to September, 1999, Mr. Gardner served as Financial Manager for Aluminum Builders, Inc., a producer of various home improvement items. Mr. Gardner also has five years of auditing and accounting experience with the firm of Deloitte & Touche LLP from June 1990 to August, 1995, serving clients in the banking, manufacturing, and retail industries. Mr. Gardner holds Bachelor and Master of Accounting degrees from Weber State University. Mr. Gardner is not a director of any other companies which file reports pursuant to the Securities Exchange Act of 1934.

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Joseph Toro. Mr. Toro, age 27, Mr. Toro has 10 years experience in mortgage banking and financial consulting. He started his career in New York City with Southern Star Mortgage as a loan officer from January 2004 to December 2004 and was promoted to office manager overseeing 50 mortgage brokers from January 2005 to March 2006. Mr. Toro has also worked with North Side Capital from January 2007 to July 2008, US Mortgage Bankers from January 2007 to August 2008, South West Capital from September 2007 to July 2008 and Keep Living in Your Home Inc. from August 2008 to the present.

Mr. Toro's expertise includes financial preparation and reporting, loan mitigation, commercial and residential loan origination, office management and training. Mr. Toro achieved a BA at John Jay School of Criminal Justice in New York City.

Board of Directors Meetings and Committees

Although various items were reviewed and approved by the Board of Directors during 2011-2012, the Board held no meetings during the fiscal year ended May 31, 2012.

Chene Gardner serves as our Audit Committee Financial Expert for purposes of Item 401 of Regulation S-B of the Securities Act of 1933 and the Securities Exchange Act of 1934. Mr. Gardner is our Chief Financial Officer and is a shareholder of Legal Life Plans.

Compensation of Directors

Although we anticipate compensating the members of the Legal Life Plans board of directors in the future at industry levels, the current members are not paid cash compensation for their service as directors. Each director may be reimbursed for certain expenses incurred in attending board of directors and committee meetings. We are contemplating the issuance of stock or stock options to our directors for their service on the Legal Life Plans board of directors.

Section 16(a) Beneficial Ownership Reporting Compliance

We are required to identify each person who was an officer, director or beneficial owner of more than 10% of our registered equity securities during our most recent fiscal year and who failed to file on a timely basis reports required by Section 16(a) of the Securities Exchange Act of 1934.

For the 2012 fiscal year we are unaware of shareholders who have failed to file reports on a timely basis in accordance with Section 16(a) of the Securities Exchange Act of 1934.

ITEM 11: EXECUTIVE COMPENSATION.

The following table sets forth certain information regarding the annual and long-term compensation for services rendered in all capacities during the fiscal years ended May 31, 2012, 2011, and 2010 by our current and former Chief Executive Officer, Chief Financial Officer and Directors. No other executive officers of Legal Life Plans received more than $100,000 in total salary and bonus during these periods. Although Legal Life Plans may, in the future, adopt a stock option plan or a stock bonus plan, no such plans exist.

On April 22 2010, Legal Life Plans, Inc. approved the creation of Class “A” shares of restricted Preferred Stock (“Preferred Shares”). The Company approved the issuance of 200 Class A Preferred

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shares to Chene Gardner, the company's former CEO and CFO, in lieu of compensation for one (1) year of service to the Company. Holders of the Class A Preferred Shares are entitled to 2,000 votes per share, consequently giving Mr. Gardner voting control of the Company, or 70.04% voting control of the Company. The Preferred Shares do not have any rights of conversion into shares of common stock.

Summary Compensation Table

					Long-Term Compensation
	Annual Compensation				Awards		Payouts
Name and Principal Position	Year	Salary	Bonus	Other Annual Compensation	Restricted Stock Awards	Securities Underlying Options	LTIP Payouts	All Other Compensation
Chene Gardner Former CEO and Current CFO	2012	$ 0	$ 0	$ 6,250	$ 0	0	0	$ 0
	2011	0	0	6,050	0	0	0	0
	2010	0	0	0	12,000	0	0	0
Scott Weissman Current CEO and Chairman	2012	$ 0	$ 0	$ 0	$ 0	0	0	$ 0
	2011	0	0	0	0	0	0	0
	2010	0	0	0	0	0	0	0
Joe Toro Director	2012	$ 0	$ 0-	$ 0	$ 0	0	0	$ 0
	2012	0	0	0	0	0	0	0
	2010	0	0	0	0	0	0	0
John Thomas Director	2012	$ 0	$ 0	$ 0	$ 0	0	0	$ 0
	2011	0	0	0	0	0	0	0
	2010	0	0	0	0	0	0	0

Employment Agreements

None of our executive officers are subject to an employment agreement with the Company.

ITEM 12: SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.

(a) Security Ownership of Certain Beneficial Owners and Management.

The following table sets forth certain information regarding beneficial ownership of Legal Life

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Plans’ common stock as of September 11, 2012, by (i) each person (or group of affiliated persons) who is known by us to beneficially own more that 5% of the outstanding shares of our common stock, (ii) each director and executive officer of Legal Life Plans, and (iii) all executive officers and directors of Legal Life Plans as a group. Unless indicated otherwise, the address for each officer, director and 5% stockholder is c/o Legal Life Plans, Inc., 11650 South State St. Suite 240, Draper, Utah 84020.

	Common Stock
Directors, Executive Officers and 5% Stockholders	Number	Percent of Class(1)
Cedar Ridge Management, Inc.(2)	40,000	23.3%
MMAAK Holdings LLC (3)	40,000	23.3%
Joe Toro(4)	0	0%
John Thomas(5)	0	0%
Chene Gardner(6)	2,000	1.2%
Scott Weissman(7)	0	0%
All Officers and Directors as a Group (1 Person)	2,000	1.2%

(1) For each shareholder, the calculation of percentage of beneficial ownership prior to this offering is based upon 171,419 shares of common stock outstanding and shares of common stock subject to options, warrants and/or conversion rights held by the shareholder that are currently exercisable or exercisable within 60 days, which are deemed to be outstanding and to be beneficially owned by the shareholder holding such options, warrants, or conversion rights. The percentage ownership of any shareholder is determined by assuming that the shareholder has exercised all options, warrants and conversion rights to obtain additional securities and that no other shareholder has exercised such rights. Except as otherwise indicated below, the persons and entity named in the table have sole voting and investment power with respect to all shares of common stock shown as beneficially owned by them, subject to applicable community property laws.

(2) Includes 40,000 shares of common stock held directly by Cedar Ridge Management, Inc. The beneficial owner of Cedar Ridge Management is Henry Meerveld.

(3) Includes 40,000 shares of common stock held directly by MMAAK Holdings LLC. The beneficial owner of MMAAK Holdings LLC is Harvey Carley.

(4) Director.

(5) Director.

(6) Chief Financial Officer. Includes 2,000 shares of common stock held directly by Mr. Gardner. Mr. Gardner has voting control of the Company. Mr. Gardner holds 200 shares of Preferred Series A Stock with super-voting rights equal to 400,000 votes.

(7) Chief Executive Officer and Chairman.

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(b) Securities Authorized for Issuance Under Equity Compensation Plans.

The Company does not currently have an Equity Compensation Plan.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

On April 22 2010, Legal Life Plans, Inc. approved the creation of Class “A” shares of restricted Preferred Stock (“Preferred Shares”). The rights, preferences, privileges, restrictions and characteristics of the Preferred Shares are detailed in the Certificate of Designation to the Certificate of Incorporation filed as an exhibit to the Company’s 8-K filed on April 22, 2010. The Company approved the issuance of 200 Class A Preferred shares to Chene Gardner, the company CEO and CFO, in lieu of compensation for one (1) year of service to the Company. Holders of the Preferred Shares are entitled to 2,000 votes per share, consequently giving Mr. Gardner voting control of the Company, or 70.04% voting control of the Company. The Preferred Shares do not have any rights of conversion into shares of common stock.

The transactions described above were, in each case, independently negotiated and approved by a majority of our disinterested directors. The valuations of our shares in each issuance were determined by our board of directors, taking into account the perceived tangible and intangible benefits of the services provided, debt forgiven, and association with Legal Life Plans, including the fact that Legal Life Plans had, at the time of issuance, minimal revenues, assets, and significant negative shareholder equity. We recorded the expenses related to the issuance of shares for services during the periods incurred. This disclosure of certain relationships and related transactions is complete and updated through September 11, 2012.

ITEM 14: PRINCIPAL ACCOUNTANT FEES AND SERVICES

Change in Auditors

On January 13, 2011, our previous independent accountant, Chisholm, Bierwolf, Nilson & Morrill, LLP (“CBNM”) was dismissed due to the fact that CBNM informed the Company of the pending revocations of CBNM’s registration with the Public Company Accounting Oversight Board. Also on January 13, 2011, the Company engaged Michael T. Studer CPA P.C. (“MTS”) as our independent accountant.

During the period from the engagement of the former auditors through the change of auditors, including the registrant’s fiscal year ended May 31, 2010 and the subsequent interim period, there were no disagreements with the former auditors, whether or not resolved, on any matter of accounting principles or practices, financial statements disclosure, or auditing scope or procedure, which, if not resolved to the former auditor’s satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.

The reports of CBNM did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

Fees Billed For Audit and Non-Audit Services

The following table represents the aggregate fees billed for professional audit services rendered to

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the Company by MTS, for the audit of the Company’s annual financial statements for the years ended May 31, 2012 and 2011, and all fees billed for other services rendered by our auditor during those periods.

Year Ended May 31	2012		2011
Audit Fees(1)	$	8,800	$	10,000
Audit-Related Fees(2)		0		0
Tax Fees(3)		0		0
All Other Fees(4)		0		0
Total Accounting Fees and Services	$	8,800	$	10,000

(1) Audit Fees. These are fees for professional services for the audit of the Company’s annual financial statements, and for the review of the financial statements included in the Company’s filings on Form 10-K and Forms 10-Q, and for services that are normally provided in connection with statutory and regulatory filings or engagements.

(2) Audit-Related Fees. These are fees for the assurance and related services reasonably related to the performance of the audit or the review of the Company’s financial statements.

(3) Tax Fees. These are fees for professional services with respect to tax compliance, tax advice, and tax planning.

(4) All Other Fees. These are fees for permissible work that does not fall within any of the other fee categories, i.e., Audit Fees, Audit-Related Fees, or Tax Fees.

ITEM 15: EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) Documents Filed as a Part of this Report

(1) Financial Statements

See “Item 8 - Financial Statements Required by Form 10-K.”

(2) Financial Statement Schedules

None.

(3) Exhibits

See “Index to Exhibits.”

(b) Reports on Form 8-K Filed in the Quarterly Period Ended May 31, 2011

(1) January 17, 2012

(2) March 26, 2012

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INDEX TO EXHIBITS

Exhibit Number		Title of Document
3.1		Certificate of Incorporation of Legal Life Plans, Inc., a Delaware corporation. (1)
3.2		Bylaws of Legal Life Plans, Inc., a Delaware corporation. (2)
31.1		Certification by Chief Executive Officer, Scott Weissman, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification by Chief Financial Officer, Chene Gardner, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification by Chief Executive Officer Scott Weissman, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2		Certification by Chief Financial Officer, Chene Gardner, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

(1) Filed as an Exhibit to the Company’s Form 8-K filed with the Commission on January 17, 2012.

(2) Filed as an Exhibit to the Company’s Registration Statement on Form SB-2, deemed effective by the Commission on May 15, 2006.

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SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the Company caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated: September 13, 2012		By:/s/ Scott Weissman____
		Scott Weissman
		Chief Executive Officer

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the Company and in the capacities and on the dates indicated.

Signature		Title		Date
/s/ Scott Weissman____		Director, Chief Executive Officer		September 13, 2012

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