Drafting the Flexible Estate Plan – Disclaimers Clayton QTIPS, Stand-By GST
In this webinar, we will discuss drafting estate plans for married couples with a "wait-and-see" tax planning approach.
Browsing Tag
Estate Tax Planning
Ten Common Portability Mistakes and What You Need to Know to Avoid Them
This presentation is provided to help planners use the best strategies, and follow appropriate procedures, for assuring that married clients and surviving spouses are best situated from a tax, estate planning, and creditor protection…
The Most Effective Uses of Grantor Trusts
This presentation will cover how to make a trust a grantor trust when one should be used and, perhaps, most important, how it should be used.
Four Trust Estate Plan Chart
This Power Point Chart shows a four-trust estate plan for a state where the state estate tax exemption is $1 million. This can be modified for other amounts, and the chart itself can be revised to pertain to a particular client. Note: the…
Efficient Use of the New $5 Million Gift and GST Tax Exemption
It seems like an extraordinary event. The gift tax exemption has grown from $30,000 in 1976 to $1 million through the end of 2010 and to $5 million for 2011 and 2012. The GST and estate tax exemptions also grew to $5 million for 2010, 2011…
Arizona Bankruptcy Court Exempts Inherited IRA
In LISI Employee Benefits and Retirement Planning Newsletter #427, Bob
Keebler and Mark Merric wrote that: “…it does not appear that there has been a single favorable ruling that an inherited individual retirement account ("IRA") is…
Where We Are and Where We Are Going in Estate Planning and Administration
We all know the impossible has happened: no estate tax, no generation-skipping transfer (GST) tax and no “step-up” in basis for those who die this year. Many thought and continue to think Congress will do what many of its most prominent…
IRS Rules Self-Settled Alaska Trust Will not be in Grantor’s Estate
Until 1997, it appeared that, under the law of all American states, any trust an individual created or "settled" for himself or herself (a so-called self-settled trust) was permanently subject to the claims of creditors of the grantor…
HCFA Transmittal 64 Life Estate and Remainder Interest Table
Table of life estate and remainder interest values from the HCFA. These values must be used in any calculations subject to Medicaid. This is used when a parent transfers the home to a child but retains a life estate for his/her own use.
Planning for the Unknown 2010 and Beyond: Carryover Basis, No Estate Tax, or a Revised Wealth…
2009 will represent a watershed year for estate planners and their clients due to the increase in estate and generation-skipping tax exemptions to $3,500,000.
