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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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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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

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

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

This article discusses the method to value assets for estate tax planning purposes.
By Dominique Tauzin and Rachel Lee
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This article discusses the core estate planning documents needed by everyone.
By Dawn Baca
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