Description

While the increased estate tax exemption has virtually eliminated all taxpayers from being subject to the estate tax, there are still some non-estate tax reasons for engaging in various estate planning techniques. During this session, we will discuss the following estate planning techniques and outline ways to make them more effective.

1. Tax exclusive nature of gift taxes
   
2. Leveraging of the GST exemption
   
3. Grantor Retained Annuity Trusts (GRATs)
   
4. Installment sales to Intentionally Defective Grantor Trusts (IDGTs)
   
5. Self-Canceling Installment Notes (SCINs)
   
6. Private annuities

Learning Objectives include:

1. Understand the importance of running the numbers in developing and communicating planning techniques for clients
2. Discover ways to minimize income, estate and gift taxes
3. Recognize methods to maximize benefits to children and family
4. See how to take full advantage of the currently low interest rates

Speaker(s):

• Steve Bigge, CPA, Partner, Keebler & Associates, LLP