Category: Handouts

This handout is designed to illustrate the use of an Irrevocable “Crummey” Trust (“Crummey Trust”) in an estate planning context and answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the use of a Qualified Personal Residence Trust (“QPRT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the need for certain core estate planning documents for someone who resides in California and answer some questions you may have with respect to each document. Read more

This handout discusses the basics of the probate process in California as well as the options available to avoid probate. Read more

This handout is designed to illustrate the use of a Grantor Retained Annuity Trust (“GRAT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the use of an Irrevocable Life Insurance Trust (“ILIT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the use of Family Charitable Remainder Trusts for income tax and estate tax planning and to answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the use of an Intentionally Defective Grantor Trust (“DGT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the use of a Private Foundation (“Foundation”) and answer some questions you may have with regard to its use. Read more

This handout is designed to illustrate the use of Charitable Remainder Trusts for income tax and estate tax planning and to answer some questions you may have with regard to its use. Read more