Articles | Strategic Planning Law Group

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

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)

Estate Planning Opportunities During Down Markets (“fathom” – April 2020)