Articles | Strategic Planning Law Group

Balancing Act: Estate planning options for appreciated assets that consider future income tax consequences (“Estate Planning Journal” – April 2024)

Posted April 17, 2025 by TJ Eldridge

This article discusses the complexities of estate tax planning, emphasizing that while transferring appreciated
assets can reduce estate taxes, it may lead to higher income taxes for beneficiaries. The article discusses creative estate planning strategies that balance the potential loss of a step-up in income tax basis with the benefits of estate tax reduction.
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The Reverse Defective Grantor Trust (“Trusts & Estates” – October 2012, Updated October 2020)

Posted January 22, 2022 by admin

This article is designed to illustrate the use of a reverse defective grantor trust and answer some questions you may have with regard to its use.
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To Bypass or Not to Bypass, That is the Question: Using a Formula General Power of Appointment Clause to Address New Estate Planning Uncertainties (“California Trusts and Estates Quarterly” – Spring 2011)

Posted January 21, 2022 by admin

Due to changes to the federal estate tax rules, estate planners today face a set of additional considerations regarding whether a bypass trust is necessary for a couple uncertain to face estate taxes at the surviving spouse’s death. The use of a formula general power of appointment may permit a couple to maximize their tax benefits by ensuring the lowest estate tax possible and maximizing the use of the step-up in income tax basis at death. View article

Using a Personal Residence DGT to Capitalize on Reduced Property Values (“Practical Tax Strategies/Taxation for Accountants” – June 2010)

Posted January 20, 2022 by admin

This article is designed to illustrate the use of a personal residence defective grantor trust (“personal residence DGT”) and answer some questions you may have with regard to its use. View article

The Family Charitable Remainder Trust: Achieving Wealth Transfer and Charitable Goals in an Income Tax-Efficient Manner (“Taxes-The Tax Magazine” – May 2010)

Posted January 19, 2022 by admin

This article is designed to illustrate the use of a Family Charitable Remainder Trust and answer some questions you may have with regard to its use. View article

Category: Articles

Balancing Act: Estate planning options for appreciated assets that consider future income tax consequences (“Estate Planning Journal” – April 2024)

The Reverse Defective Grantor Trust (“Trusts & Estates” – October 2012, Updated October 2020)

To Bypass or Not to Bypass, That is the Question: Using a Formula General Power of Appointment Clause to Address New Estate Planning Uncertainties (“California Trusts and Estates Quarterly” – Spring 2011)

Using a Personal Residence DGT to Capitalize on Reduced Property Values (“Practical Tax Strategies/Taxation for Accountants” – June 2010)

The Family Charitable Remainder Trust: Achieving Wealth Transfer and Charitable Goals in an Income Tax-Efficient Manner (“Taxes-The Tax Magazine” – May 2010)

Considerations When Valuing Estate Assets (“fathom” – October 2021)

Estate Planning 101: Back to Basics (“fathom” – October 2021)

Estate Taxes: Gone Today but Here Tomorrow? (“fathom” – September 2021)

Transferring Real Property: How to Avoid an Unexpected Tax Hike in California (“fathom” – March 2021)

The 2020 Election and Estate Planning (“fathom” – September 2020)