Irrevocable Trusts
Irrevocable trusts are important and useful tools for estate planning. An irrevocable trust is a
SELF-CANCELING INSTALLMENT NOTE (SCIN)
The Self-Canceling Installment Note (“SCIN”) is a planning technique usually used in a sale of
Grantor Retained Annuity Trust (GRAT)
Another advanced estate planning technique is known as a grantor retained annuity trust (a “GRAT”).
General Power of Attorney
A General Power of Attorney is a written document that grants a broad range of specific
Federal Estate Tax Planning
In order to keep the estate tax burden from continually growing in your estate with
Family Limited Partnership (FLP) and Limited Liablity Company (LLC)
A family limited partnership or a limited liability company can provide important tax and non-tax
College Savings Plans
Section 529 college savings plans are a great way for anyone to both save for
Asset Protection: You Get What You Pay For
As estate planning, tax and business lawyers, we are always concerned with asset protection. Whether
Annual and Lifetime Gifts
Gifting can play an important role in reducing estate tax exposure. A gift is the
Musings from the CEO
In my last column, I discussed the current fate of estate and gift tax law.
