Tax-Related Estate Planning
by Layne T. Rushforth
Tax-Related Planning MemosThese memos cover a number of topics related to saving federal transfer taxes. |
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Short Title | Description |
Introduction to Transfer-Tax Planning | Overview of federal transfer taxes including the gift tax, the generation-skipping transfer tax, and the estate tax, as well as applicable exclusions and deductions. |
Estate-Reduction Techniques | Estate-reducing gifts and strategies. |
Dividing an A/B Trust or an A/B/C Trust into Subtrusts upon the First Death |
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Estate Planning Using Business Entities |
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Irrevocable Trusts |
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Grantor-Retained Annuity Trust GRAT Overview |
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Grantor-Retained Annuity Trusts Trust Administration Tips |
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Charitable Giving |
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Charitable Lead Trusts |
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The NING |
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Estate-Freezing Techniques | Techniques to “freeze” the value of one’s estate by shifting growth and appreciation. |