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”).
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
H&A Wins Self Dealing Penalty Abatement
By Joe Nagel, Esq., LLM, CPA The IRS confronted our client with an assessment of
