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Aug
Musings from the CEO – Summer 2021
By Mike Hoffman, Esq., CPA Last month, I participated in the Annual Estate and Financial
Musings from the CEO, Summer 2017
By Mike Hoffman, Esq., CPA There are traditionally three phases of estate planning. I refer
Specialized Estate Planning Techniques
There are several areas of estate planning that provide unique opportunities to enhance tax and
Musings From The CEO (Summer 2013)
Late last year many of our clients were scurrying around to do some last minute
Procrastination: What Are The Consequences?
Currently, there are approximately 70% of Americans without a Will. Without this basic estate planning
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”).
June Letter from Mike
On January 1, 2013 (just 6 months from now), the estate tax and the gift
GRAT Examples
Example of GRAT valuation: $1,000,000 trust with grantor receiving a $50,000 annuity for 10 years.
Summer 2011 Status Wealth Transfer Taxes
By Mike Hoffman. Esq., CPA The 2010 Compromise Act changes everything in the estate planning arena.
