Grantor Retained Annuity Trust

This handout is designed to illustrate the use of a Grantor Retained Annuity Trust (“GRAT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

To Bypass or Not to Bypass, That is the Question: Using a Formula General Power of Appointment Clause to Address New Estate Planning Uncertainties (“California Trusts and Estates Quarterly” – Spring 2011)

Due to changes to the federal estate tax rules, estate planners today face a set of additional considerations regarding whether a bypass trust is necessary for a couple uncertain to face estate taxes at the surviving spouse’s death. The use of a formula general power of appointment may permit a couple to maximize their tax benefits by ensuring the lowest estate tax possible and maximizing the use of the step-up in income tax basis at death. View article

Irrevocable Life Insurance Trusts

This handout is designed to illustrate the use of an Irrevocable Life Insurance Trust (“ILIT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

Family Charitable Remainder Trust

This handout is designed to illustrate the use of Family Charitable Remainder Trusts for income tax and estate tax planning and to answer some questions you may have with regard to its use. Read more

Sale to a Defective Grantor Trust

This handout is designed to illustrate the use of an Intentionally Defective Grantor Trust (“DGT”) in an estate planning context and answer some questions you may have with regard to its use. Read more

Private Foundation

This handout is designed to illustrate the use of a Private Foundation (“Foundation”) and answer some questions you may have with regard to its use. Read more

Charitable Remainder Trust

This handout is designed to illustrate the use of Charitable Remainder Trusts for income tax and estate tax planning and to answer some questions you may have with regard to its use. Read more