SPLATs

Each InterActive Legal practice system provides subscribers with the ability to draft at least one type of “irrevocable trust.” All systems contain the standard Irrevocable Trust, which can serve multiple purposes, and will be the primary…

Year-end tax planning for 2022 is different from prior years. Practitioners might recommend traditional annual gift planning but for some (perhaps many) clients, annual gifts may not be worthwhile.

Many have correctly pointed out that the current extremely low interest rates and depressed asset values – along with the high transfer tax exemption – set up, in some ways, an ideal environment for estate tax planning. This presentation…

Join us for a robust discussion on whether this transfer tax planning strategy is one to keep in mind for your clients as we await potential transfer tax planning developments from Congress and the new administration.

In this subscriber drafting webinar, we will look at three different strategies designed to shift wealth to trusts for younger generations: the Installment Sale Grantor Trust, the Grantor Retained Annuity Trust (“GRAT”) and the Split…