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Tag Archives: GRATS
Estate Planning in 2010: Treatise
Estate Planning in 2010: Treatise PDF: Estate Planning Outline © 2010 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake Success, NY 11042 (516) 466-5900 July 26, 2010 Estate Planning … Continue reading
Posted in Estate Planning, Estate Planning in 2010, Treatises
Tagged applicable exclusion amount, asset protection, carryover basis, disclaimers, estate tax, formula disclaimers, Generation-Skipping Transfer Tax, gift tax, GRATS, GST tax, marital deduction, nys estate tax, QPRTs, QTIP, qualified personal residence trusts, retroactive estate tax, sales of assets to grantor trust, self-settled spendthrift trusts
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LEAD TRUSTS THRIVE IN LOW INTEREST RATE ENVIRONMENT
Printer-friendly PDF Memorandum: Lead Trusts Thrive In Low Interest Environment.wpd The Charitable Lead Trust (CLT) is a trust in which the donor gives an income interest to a charity and, upon the donor’s death or after a term certain, a … Continue reading
Posted in Charitable Entities, Tax Decisions
Tagged charitable remainder trusts, CRTs, GRATS, lead trusts
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