PLANNING TECHNIQUES FOR LARG E ESTATES PLANNING WITH PERPETUAL DYNASTY TRUSTS
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1 PLANNING TECHNIQUES FOR LARG E ESTATES PLANNING WITH PERPETUAL DYNASTY TRUSTS Richard W.Nenno,Esquire M anaging D irectorand TrustC ounsel W ilm ington TrustC om pany Rodney Square North 00 North M arketstreet W ilm ington,d elaware Tel:(02)5-8 Fax:(02)5-98 rnenno@ wilm ingtontrust.com M ay 2, W ilm ington TrustCorporation. A filiates in California,Delaware,Florida,G eorgia,m aryland, Nevada,New Jersey,New York,and Pennsylvania. This paperis notdesigned orintended to provide legal,investm ent,orotherprofessionaladvice because such advice always requires consideration ofindividualcircum stances. Iflegal,investm ent,orother professionalassistance is needed,the services ofan attorney orotherprofessionaladvisershould be sought. Table ofc ontents
2 I. INTRO D UCTIO N A. Background B. Advisability ofc reating Trusts C. Reasons to Place Assets in Trust. D. Reasons Notto Place Assets in Trust. 2 C. The 200 Tax Act. Background 2. Estate Tax. G ST Tax 4 4. G ifttax 4 5. C arryoverbasis 5. O ld System Restored 5 I. PERPETUAL DYNASTY TRUSTS A. Introduction. Background 2. Scope. O bservations B. The Exem ptd ynasty Trust Planning the Trust 9. D on tw aste Exem ption 0 4. D rafting C onsiderations 0 5. Funding the Trust
3 C. D.. Adm inistering the Trust 7. A locating G ST Exem ption to the Trust 8. C onsequences ofa Late A location 4 9. Rectifying a Late A location 5 0.Ilustrations 7.Planning O ptions Involving a Spouse 8 2.M odifying the Trust 9 The G randfathered D ynasty Trust Exercising a Lim ited PowerofAppointm ent 2. Tips forexercising a Lim ited PowerofAppointm ent Exercising a G eneralpowerofappointm ent 2 5. M odifying the Trust 27 The Nonexem ptd ynasty Trust Tax Advantages ofleaving Nonexem ptassets O utright 29. Tax Advantages ofkeeping Nonexem ptassets in Trust 0 4. C hoosing Between the FederalEstate Tax and the G ST Tax E. FederalIncom e Tax Im plications ofd ynasty Trusts 2 F. C hoosing the Jurisdiction forthe D ynasty Trust G. Introduction H. M axim ize TrustD uration I. M inim ize State Tax J. M axim ize Investm entreturn
4 9 K. Authorize D ivision ofresponsibilities 9 L. M axim ize AssetProtection 40 M.Preserve C onfidentiality and M inim ize C ourtc osts 40 N. OfferW orkable Powerto AdjustorUnitrustStatute 4 O. Provide Appropriate JudicialRelief 4 G. M oving a D ynasty Trustto a M ore Favorable Jurisdiction D eterm ining W hetherthe TrustC an and Should Be M oved 4. M oving to C reate a PerpetualTrust 4 4. M oving to Avoid State Incom e orintangible Tax FederalTransferTax C onsequences ofm oving 48. M oving to Avoid Accounting Requirem ents and Adm inistrative C osts 7. M oving to Provide M ore Investm entflexibility 8. M oving to C onvertto a TotalReturn Unitrust H. D elaware Tax Trap Im plications ofd ynasty Trusts 2. History 50. Analysis The M urphy C ase 5 5. Application to Nonexem ptd ynasty Trusts 55. Application to Exem ptd ynasty Trusts 5 I. D ynasty Trusts fornonresidentaliens 0. FederalG iftand Estate Tax Rules
5 0 2. G ST Tax Rules. Property Situs 4. SpecialRules forexpatriates J. D rafting the D ynasty Trust D rafting D ecisions 2. Adding Flexibility Appendix A TraditionalExem ptd ynasty TrustIlustrations...5 Appendix B Charitable Lead UnitrustIlustrations...7 Appendix C Exem ptd ynasty TrustForm...9 Planning W ith PerpetualD ynasty Trusts R ichard W.Nenno,Esquire I. INTRO D UC TIO N A. Background The finalyears ofthe twentieth century broughtm any new concepts to trust law. Afteraddressing som e prelim inary m atters in PartIofthis paper,iwil coverplanning with perpetualdynasty trusts in PartI. B. Advisability ofc reating Trusts. Reasons to Place Assets in Trust An individualm ightcreate a trustforone orm ore ofthe fo lowing reasons: a. To save federaltransfertax; b. To save state and localincom e tax orintangible tax;
4. Drafting Considerations Funding the Trust Administering the Trust Allocating GST Exemption to the Trust 18 8.
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