For those clients with estates in excess of the exemption from the federal estate tax, it is critical to implement strategies to minimize estate taxes beyond the use of an A-B or A-B-C trust.

We are proficient in planning estates that employ one or more of the following advanced strategies:

  • Creation of fractionalized ownership of assets through family limited partnerships, limited liability companies, corporations, and tenancies-in-common
  • Grantor retained annuity trusts (GRATs) and grantor retained unitrusts (GRUTs)
  • Qualified personal residence trusts (QPRTs)
  • Sale of remainder interests
  • Sale to intentionally defective grantor trusts (IDGT)
  • Self-canceling installment notes (SCINs)
  • Qualified domestic trusts (QDOTs)
  • Irrevocable life insurance trusts (ILITs)
  • Dynasty (generation skipping) trusts
  • Charitable remainder trusts, charitable lead trusts, and private foundations


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