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Mathematics of Estate Tax
Date
July 22, 2015
2015 marks a continuation relative stability in estate tax law and remarkably low interest rates. In this session learn how to help your clients capture benefits that may be lost, or at least whittled away, in coming years. The mathematics of the following topics will be discussed:
• Gift, estate and GST tax rates and exemptions
• Tax exclusive nature of gift taxes
• Leveraging of the GST exemption
• Grantor Retained Annuity Trusts (GRATs)
• Installment sales to Intentionally Defective Grantor Trusts (IDGTs)
• Self-Canceling Installment Notes (SCINs)
• Private Annuities
• "Tax Burn" Technique
• Gift, estate and GST tax rates and exemptions
• Tax exclusive nature of gift taxes
• Leveraging of the GST exemption
• Grantor Retained Annuity Trusts (GRATs)
• Installment sales to Intentionally Defective Grantor Trusts (IDGTs)
• Self-Canceling Installment Notes (SCINs)
• Private Annuities
• "Tax Burn" Technique
Speaker
Partner, Keebler and Associates, LLP
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