Estate Planning: Leveraging Wills, Trusts, Donor Advised Funds, & Foundations to Transfer Assets & Values
|
|
|
- Isaac Nicholson
- 5 years ago
- Views:
Transcription
1 Financial Institutions Research Series Estate Planning: Leveraging Wills, Trusts, Donor Advised Funds, & Foundations to Transfer Assets & Values (Table of Contents) August 13, 2015
2 TABLE OF CONTENTS Evolution of the Estate Planning Market Key Driving Factors... Decedents... Deaths for 100,000 Population... Life Expectancy... Propensity to Have Estate Plan... Age... Affluence... Race... Motivating Factors... Estate Values & Bequests... Estate Values... Bequests... Estate Planning Objectives... Managing Own Incapacity... Protecting Estates from Creditors & Lawsuits... Transferring Assets Tax Efficiently... Making Charitable Contributions... Managing Estates in Light of Varying Family Structures... Controlling Heirs... Planning for Special Needs Children... Planning for Pets... Estate Planning Process... Steps... Role of Financial Advisors... Frequency of Review... Market History... Estate Tax Creation Phase... Estate Tax Modification Phase... Estate Tax Maturation Modification Phase... Market Definition... Document Titles & Beneficiary Designations... Wills, Health Care Proxies, Living Wills, & Powers of Attorney... Revocable & Irrevocable Trusts... Donor Advised Funds... Private & Community Foundations... Market Growth... Firms... Clients Net Flows Leading Estate Planning Companies... Clients Estate Planning 2
3 Net Flows Estate Planning Methods & Techniques Document Titles & Beneficiary Designations... Market History... Early Phase... Middle Phase... Recent Phase... Market Definition... Document Titles... Beneficiary Designations... Market Growth... Leaders... Market Segments... Document Titles... Beneficiary Designations... Wills, Health Care Proxies, Living Wills, & Powers of Attorney... Market History... Early Phase... Middle Phase... Recent Phase... Market Definition... Wills... Health Care Proxies... Living Wills... Powers of Attorney... Market Growth Estate Planning 3
4 Leaders... Market Segments... Wills... Health Care Proxies... Living Wills... Powers of Attorney... Revocable & Irrevocable Trusts... Market History... Early Phase... Middle Phase... Recent Phase... Market Definition... Revocable Trusts... Irrevocable Trusts... Market Growth... Leaders... Market Segments... Revocable Trusts... Market Definition... Segment #1... Segment #2... Market Growth... Firms Estate Planning 4
5 Clients... Accounts... Assets Under Administration... Assets Under Management... Net Flows... Revenues... Net Profits... Leaders... Firms... Clients... Accounts... Assets Under Administration... Assets Under Management... Net Flows... Revenues... Net Profits... Market Segmentation... Segment #1... Segment #2... Irrevocable Trusts... Market Definition... Testamentary Trusts... Marital & Bypass Trusts... Qualified Terminal Interest Property Trusts... Bypass Trusts... AB Trusts... Grantor Trusts... Qualified Personal Residence Trusts... Grantor Retained Annuity Trusts... Grantor Retained Unitrusts... Private Annuities... Defective Grantor Trusts... Dynasty Trusts... Irrevocable Life Insurance Trusts... Market Growth... Firms... Clients... Accounts... Assets Under Administration... Assets Under Management... Net Flows... Revenues... Net profits... Leaders... Firms... Clients... Accounts... Assets Under Administration... Assets Under Management... Net Flows... Revenues Estate Planning 5
6 Net profits... Market Segmentation... Testamentary Trusts... Marital & Bypass Trusts... Qualified Terminal Interest Property Trusts... Bypass Trusts... AB Trusts... Grantor Trusts... Qualified Personal Residence Trusts... Grantor Retained Annuity Trusts... Grantor Retained Unitrusts... Private Annuities... Defective Grantor Trusts... Dynasty Trusts... Irrevocable Life Insurance Trusts... Donor Advised Funds... Market History... Early Phase... Middle Phase... Recent Phase... Market Definition... Segment One... Segment Two... Market Growth... Firms... Donor Advised Funds... Clients... Accounts Net Flows Leaders... Firms... Donor Advised Funds... Clients... Accounts Net Flows Market Segments... Segment One... Segment Two... Private & Community Foundations... Market History... Early Phase... Middle Phase... Recent Phase... Market Definition... Private Foundations Estate Planning 6
7 Community Foundations... Market Growth... Firms... Foundations... Clients... Accounts Net Flows Leaders... Firms... Foundations... Clients... Accounts Net Flows Market Segments... Private Foundations... Statistics... Firms... Foundations... Clients... Accounts... Assets Under Management... Net Flows... Revenues... Net Profits... Leaders... Firms... Foundations... Clients... Accounts... Assets Under Management... Net Flows... Revenues... Net Profits... Market Segments... Segment One... Segment Two... Community Foundations... Statistics... Firms... Foundations... Clients... Accounts... Assets Under Management... Net Flows... Revenues Estate Planning 7
8 Net Profits... Leaders... Firms... Foundations... Clients... Accounts... Assets Under Management... Net Flows... Revenues... Net Profits... Market Segments... Segment One... Segment Two... Markets & Distribution Channels Financial Advisor Markets... Market Growth... Leading Financial Advisor Estate Planning Firms... Market Segments... Segment One... Segment Two... Direct Distribution... Market Growth... Leading Direct Distribution Estate Planning Firms... Market Segments... Segment One... Segment Two... International Markets... Market Growth Estate Planning 8
9 English Speaking Countries Markets... Market Growth... Firms... Leading English Speaking Countries Markets Estate Planning Firms... Net Profits... Market Segments... Segment One... Segment Two... European, Middle East, & African Countries Markets... Market Growth... Firms... Leading English Speaking Countries Markets Estate Planning Firms... Market Segments... Segment One... Segment Two... Asia Pacific Markets... Market Growth... Firms... Leading Asia Pacific Markets Estate Planning Firms Estate Planning 9
10 Net Profits... Market Segments... Segment One... Segment Two... Latin America Markets... Market Growth... Firms... Leading Latin America Markets Estate Planning Firms... Net Profits... Market Segments... Segment One... Segment Two... Offshore Markets... Market Growth... Firms... Leading Offshore Markets Estate Planning Firms... Net Profits... Market Segments... Segment One... Segment Two... Future Predictions for the Estate Planning Market Continuation of the Estate Tax with Higher Thresholds & Lower Rates... Thresholds... Rates... Growing Estate Planning Market... Key Driving Factors... Aging of the Baby Boomer Population... Increased Consumer Focus on Wealth Management... Market Growth Estate Planning 10
11 Growth of Donor Advised Funds & Foundations... Donor Advised Funds... Firms... Donor Advised Funds... Clients Assets Under Management... Net Flows... Revenues... Foundations... Firms... Foundations... Clients Assets Under Management... Net Flows... Revenues Estate Planning 11
Personal Trust Services
Personal Trust Services Morgan Stanley Trust National Association 1 Morgan Stanley Trust, N.A. is dedicated to providing comprehensive and customized trustee services to wealthy families. As an experienced
Estate Planning Strategies for the Business Owner
National Life Group is a trade name of of National Life Insurance Company, Montpelier, VT and its affiliates. TC74345(0613)1 Estate Planning Strategies for the Business Owner Presented by: Connie Dello
TABLE OF CONTENTS LOUISIANA GIFT AND INHERITANCE TAXES. Page 2 of 250
TABLE OF CONTENTS CHAPTER 1 COMMUNITY PROPERTY 1.01 In General 1.02 Marriage Contracts 1.03 Management of Community Property 1.04 Termination of Community 1.05 Special Property - Life Insurance - Retirement
Financial Institutions Research Series
Financial Institutions Research Series Wealth Management Services: Capturing the Highlights of a Wide Variety of Other Financial Products & Services (Table of Contents) January 15, 2015 TABLE OF CONTENTS
CHAPTER 14: ESTATE PLANNING
CHAPTER 14: ESTATE PLANNING MATCHING a. marital deduction b. charitable remainder c. gift splitting d. present interest e. legal life estate f. stepped-up basis g. general power of appointment h. term
Reunion Weekend 2018
Presented by B. Howard Pearson, J.D. Lecturer, Stanford University Law School Development Legal Counsel and Senior Philanthropic Advisor Stanford University Reunion Weekend 2018 2 Changes Affecting Estate
WEALTH TRANSFER STRATEGIES FOR FAMILIES DECEMBER 13, 2018
WEALTH TRANSFER STRATEGIES FOR FAMILIES DECEMBER 13, 2018 To Receive CPE Credit Participate in entire webinar Answer polls when they are provided If you are viewing this webinar in a group Complete group
Wealth Transfer and Charitable Planning Strategies. Handbook
Wealth Transfer and Charitable Planning Strategies Handbook Wealth Transfer and Charitable Planning Strategies Handbook This handbook contains 12 core wealth transfer and charitable planning strategies.
Creates the trust. Holds legal title to the trust property and administers the trust. Benefits from the trust.
WEALTH STRATEGIES THE PRUDENTIAL INSURANCE COMPANY OF AMERICA Understanding the Uses of Trusts WEALTH TRANSFER OVERVIEW. The purpose of this brochure is to provide a general discussion of basic trust principles.
ESTATE PLANNING DICTIONARY
ESTATE PLANNING DICTIONARY Administrator For estates administered prior to April 1, 2012, the fiduciary appointed by the Probate Court to settle your estate if you die without a Will (intestate). Attorney-in-fact
Married? Husband's name Wife's name Mailing Address:
DATE COMPLETED: Date of Birth U.S. Citizen? Married? Husband's name Wife's name Mailing Address: email address Date and place of marriage Children Child's Date of Birth Married? Grandchildren Parent Grandchild's
Bryan Health March 27, 2014 Wills, Trusts and Fiduciary Administration (and Other Life and Death Issues)
CLINE WILLIAMS WRIGHT JOHNSON & OLDFATHER, L.L.P. ATTORNEYS AT LAW ESTABLISHED 1857 Bryan Health March 27, 2014 Wills, Trusts and Fiduciary Administration (and Other Life and Death Issues) Presented by:
Estate And Legacy Planning
Estate And Legacy Planning An Overview of the Estate Planning Process By: Samuel S. Stalsberg Sjoberg & Tebelius, P.A. 2145 Woodlane Drive, Suite 101 Woodbury, Minnesota 55125 Phone: 651-738-3433 sam@stlawfirm.com
ILLINOIS ESTATE PLANNING AND PROBATE BASICS
ILLINOIS ESTATE PLANNING AND PROBATE BASICS By Priti Nemani Connor, Esq. Nemani Law www.nemanilaw.com ESTATE PLANNING TYPES OF ESTATE PLANS Will Based Estate Plan Last Will and Testament Power of Attorney
Link Between Gift and Estate Taxes
Link Between Gift and Estate Taxes Each is necessary to enforce the other The taxes are assessed at essentially the same rates Though, the gift tax is measured exclusively while the estate tax is measured
Session 2: Estate and Tax Planning with Trusts
Session 2: Estate and Tax Planning with Trusts I. Overview a. What is a Trust? Trav Baxter i. A trust is a fiduciary arrangement that is governed by an agreement (i.e. a trust agreement) between a grantor
HERMENZE & MARCANTONIO LLC ADVANCED ESTATE PLANNING TECHNIQUES
HERMENZE & MARCANTONIO LLC ADVANCED ESTATE PLANNING TECHNIQUES - 2019 I. Overview of federal, Connecticut, and New York estate and gift taxes. A. Federal 1. 40% tax rate. 2. Unlimited estate and gift tax
Tax planning: Charitable giving and estate planning
Tax planning: Charitable giving and estate planning Understanding how the tax law affects charitable giving and estate planning Given the complexity of changes to the tax code in the United States, there
Leaving a Legacy. Your Guide to Charitable Giving
Leaving a Legacy Your Guide to Charitable Giving About Stifel Stifel is a full-service Investment firm with a distinguished history of providing securities brokerage, investment banking, trading, investment
White Paper Trusts Overview
White Paper Overview www.selectportfolio.com Toll Free 800.445.9822 Tel 949.975.7900 Fax 949.900.8181 Securities offered through Securities Equity Group Member FINRA, SIPC, MSRB Page 2 Table of Contents...
Charitable Trusts. Charitable Trusts
Charitable Trusts Charitable Trusts Gifts to charitable trusts can be during lifetime or at the time of death. Charitable trusts provide an income interest to a person, persons, or charities for a period
Estate Planning E s t
Estate Planning Est. 1997 Estate Planning for Your Peace of Mind A well-designed and carefully drafted estate plan ensures that your estate passes to whom you want, when you want and in the manner you
Workplace Education Series
Preserving Your Savings for Future Generations (Estate Planning) Kelly Quinlan Regional Vice President, Estate Planning March 1, 2018 So, you would like to leave behind a legacy Your questions at this
Estate Planning and Charitable Giving Under Current Law. Stacey Prince-Troutman
Estate Planning and Charitable Giving Under Current Law Stacey Prince-Troutman sprince@broadandcassel.com Overview Estate Planning Perennial Estate Planning Documents Common Misconceptions in Estate Planning
Slide 1. Slide 2. Slide VADA Family Convention FPA NCA Greenbrier September 7, Financial Objectives
Slide 1 2013 VADA Family Convention FPA NCA Greenbrier September 7, 2016 By: John P. Dedon 1775 Wiehle Avenue, Suite 400 Reston, Virginia 20190 (703) 218-2131 John.Dedon@ofplaw.com Slide 2 Financial Objectives
Estate Planning E s t
Estate Planning Est. 1997 Estate Planning for Your Peace of Mind A well-designed and carefully drafted estate plan ensures that your estate passes to whom you want, when you want and in the manner you
TRUST AND ESTATE PLANNING GLOSSARY
TRUST AND ESTATE PLANNING GLOSSARY What is estate planning? Estate planning is the process by which one protects and disposes of his or her wealth, sometimes during life and more often at death, in accordance
Effective Strategies for Wealth Transfer
Effective Strategies for Wealth Transfer The Prudential Insurance Company of America, Newark, NJ. 0265295-00002-00 Ed. 02/2016 Exp. 08/04/2017 UNDERSTANDING WEALTH TRANSFER What strategy to use and when?
THE MAGIC OF CHARITABLE GIVING Win-Win Strategies That Benefit Both the Charity and the Donor (ILLUSTRATIONS BASED ON RATES AND TAXES FOR APRIL 2014)
THE MAGIC OF CHARITABLE GIVING Win-Win Strategies That Benefit Both the Charity and the Donor (ILLUSTRATIONS BASED ON RATES AND TAXES FOR APRIL 2014) Presented to: CENTENNIAL ESTATE PLANNING COUNCIL November
The Universal Planning Tool
Trusts: The Universal Planning Tool Presented by Carla Wigen, Sr. Regional Fiduciary Manager Karen Josephson, Sr. Wealth Planner Wells Fargo Private Bank provides financial services and products through
FAMILY WEALTH GOAL ACHIEVER - INITIAL
FAMILY WEALTH GOAL ACHIEVER - INITIAL PREPARED FOR: February 18, 2009 Flip-CRT PLAN FOR DISCUSSION PURPOSES ONLY PRESENTED BY InKnowVision, LLC Randy A. Fox randy@inknowvision.com Phone: 630-596-5090 Copyright
HOPKINS & CARLEY GUIDE TO BASIC ESTATE PLANNING TECHNIQUES FOR 2017
HOPKINS & CARLEY GUIDE TO BASIC ESTATE PLANNING TECHNIQUES FOR 2017 PART I: REVOCABLE TRUST vs. WILL A. Introduction In general, an estate plan can be implemented either by the use of wills or by the use
A WILL IS NOT ENOUGH by Kelly A. Thompson
A WILL IS NOT ENOUGH by Kelly A. Thompson kelly@twplc.com DISCLAIMER: This outline is for information purposes only and is not a substitute for legal counsel. assumes no liability for errors or admissions,
Please understand that this podcast is not intended to be legal advice. As always, you should contact your WEALTH TRANSFER STRATEGIES
WEALTH TRANSFER STRATEGIES Hello and welcome. Northern Trust is proud to sponsor this podcast, Wealth Transfer Strategies, the third in a series based on our book titled Legacy: Conversations about Wealth
GLOSSARY OF FIDUCIARY TERMS
The terminology used when discussing trusts and estates can often be unfamiliar and our glossary of fiduciary terms is designed to help you understand it better. If you have a question about the glossary
CHAPTER 8 Trusts DISCUSSION QUESTIONS
CHAPTER 8 Trusts DISCUSSION QUESTIONS 1. Why are trusts used in estate planning? Trusts are used in estate planning to provide for the management of assets and flexibility in the operation of the estate
Estate Planning Concepts
Estate Planning Concepts Hartman Private Law LLP 2009 2 Estate Planning Do you have or need an estate plan? Old Documents/Non-Georgia Documents Estate planning foundation Four primary estate planning documents
Mastering Complex Giving. Tips & Strategies on Using Charitable Planning for Enhancing your Practice
Mastering Complex Giving Tips & Strategies on Using Charitable Planning for Enhancing your Practice The Leading Independent Donor Advised Fund Choice Since 1993 Table of Contents For many advisors, discussing
Introduction. 1. Bequests Charitable Gift Annuity Charitable Remainder Annuity Trust Charitable Remainder Unitrus 6-7
Introduction. 1 Bequests..... 1-2 Charitable Gift Annuity.. 2-4 Charitable Remainder Annuity Trust... 5-6 Charitable Remainder Unitrus 6-7 Charitable Lead Trust.....7-8 Gifts of Retirement Plan Assets.
Life Insurance Planning for the High and Ultra High Net Worth Segments
Life Insurance Planning for the High and Ultra High Net Worth Segments Estate less than $10M 2016: $5.45M Single; $10.9M Married Couple Client still employed (
Estate Planning. Uncertain Times. IRS Circular 230 Disclosure
Estate Planning IRS Circular 230 Disclosure To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments)
Estate Planning. Insight on. Keep future options open with powers of appointment
Insight on Estate Planning October/November 2011 Keep future options open with powers of appointment A trust that keeps on giving Create a dynasty to make the most of today s exemptions Charitable IRA
Understanding TRUSTS. A Summary of Trusts for Estate Planning VLC
Understanding TRUSTS A Summary of Trusts for Estate Planning VLC0009-0417 TABLE OF CONTENTS What Is a Trust.... 1 Who s Who in a Trust.... 2 Types of Trusts... 3 Taxation.... 4 Frequently Asked Questions....
Trust, estate and gift tax planning for U.S. and international clients
Private Client Key Contacts Amy S. Ufberg Partner +1 215 994 2655 Lee D. Caney Partner New York +1 212 698 3573 Translate Page Trust, estate and gift tax planning for U.S. and international clients Dechert
Memorandum FILE. Naim D. Bulbulia, Esq. Estate Planning Primer
Memorandum TO FROM FILE Naim D. Bulbulia, Esq. DATE May 5, 2005 RE Estate Planning Primer The following memorandum has been prepared in order to provide you with an overview of estate and gift tax law
Creating Sustaining Revenue for Your Organization
Creating Sustaining Revenue for Your Organization Planning, Goal Setting and Gift Acceptance Sandra Henningsen, CGPA Assistant Vice President What is Planned Giving? Planned or Deferred Gifts: Life Income
HOW ESTATE & ASSET PROTECTION CAN SAVE MILLIONS
HOW ESTATE & ASSET PROTECTION CAN SAVE MILLIONS HOW ESTATE & ASSET PROTECTION CAN SAVE MILLIONS You should consider creating an Intentionally Defective Irrevocable Trust ( IDIT ) and gifting assets to
White Paper: Dynasty Trust
White Paper: www.selectportfolio.com Toll Free 800.445.9822 Tel 949.975.7900 Fax 949.900.8181 Securities offered through Securities Equity Group Member FINRA, SIPC, MSRB Page 2 Table of Contents... 3 What
CHARITABLE GIFTS. A charitable gift has a number of different tax benefits, which benefits differ if the gift is made during life or at death.
CHARITABLE GIFTS Charitable Gifts As stated on this website, the current applicable exclusion amount is $5,490,000. This amount will be increased annually for inflation. If an individual dies with an estate
2. What will happen to my property if I die without a will or trust?
1. What is estate planning? Estate planning is the accumulation, the preservation, and the distribution of your assets. It is accomplishing your personal family goals and easing the management of your
7 th Edition ESTATE PLANNING. Michael A. Dalton Thomas P. Langdon. CHAPTER 8: TRUSTS Estate Planning Money Education CH 8 Trusts
7 th Edition ESTATE PLANNING Michael A. Dalton Thomas P. Langdon CHAPTER 8: TRUSTS Introduction Trusts are used for: The management of assets Flexibility in the operation of the estate plan (except charitable
Financial Institutions Topical Research Series
Financial Institutions Topical Research Series Discount & Online Brokerage Firms: Four Leading Discount Brokerage Firms Expanding their Business Models (Table of Contents) November 29, 2017 TABLE OF CONTENTS
Gregory W. Sampson Looper Reed & McGraw, P.C
Gregory W. Sampson Looper Reed & McGraw, P.C 469-320-6097 GSampson@LRMLaw.com www.lrmlaw.com 2010 Looper Reed & McGraw, P.C. The information contained herein is subject to change without notice Basic Estate
Planning for an Acquisition
Planning for an Acquisition 1 Before Exit Step 1 Establish a Basic Estate Plan Step 2 Outline Your Financial Goals and State of Affairs Step 3 Pre-transition Planning 2 After Exit Step 4 Minimize Tax Impact
Fact Finder. Client Name. Spouse Name. Relationship Manager Name. Date
Fact Finder Client Name Spouse Name Relationship Manager Name Date 1 The Fact Finder will assist you in gathering your client s personal and financial information. Client Information Client Name (First/Last)
State income tax planning with incomplete gift non-grantor trusts.
Taxation - Income, Estate and Gift State income tax planning with incomplete gift non-grantor trusts. With anticipated decreases in federal income tax rates and relatively few taxpayers facing a federal
PRACTICAL TIPS FOR CHARITABLE PLANNING
PRACTICAL TIPS FOR CHARITABLE PLANNING CLINT T. SWANSON SWANSON LAW FIRM, PLLC 200 REUNION CENTER NINE EAST FOURTH STREET TULSA, OKLAHOMA 74103 I. CHARITABLE PLANNING A. Importance of Charitable Planning
Estate Planning Techniques and the Presentation
6 Estate Planning Techniques and the Presentation Learning Objectives An understanding of the material in this chapter should enable the student to 6-1. Discuss the marital deduction and how it is used
Trusts in Financial and Gift Planning
Trusts in Financial and Gift Planning Maximizing Your Benefits The Benefits of Trusts A trust can produce beneficial results in your estate and gift planning. In many cases, a trust can add significantly
Estate Planning under the New Tax Law
Tax, Benefits, and Private Client JANUARY 2018 NO. 1 Estate Planning under the New Tax Law This client alert is part of a special series on the Tax Cuts and Jobs Act and related changes to the tax code,
A Gift for All Seasons: Matching Planned Giving Alternatives to Donor Objectives. 41st Annual MPGC Conference November 15-16, 2017
A Gift for All Seasons: Matching Planned Giving Alternatives to Donor Objectives 41st Annual MPGC Conference November 15-16, 2017 by Sheryl G. Morrison GRAY, PLANT, MOOTY, MOOTY & BENNETT, P.A. 500 IDS
CLIENT ALERT - ESTATE, GIFT AND GENERATION-SKIPPING TRANSFER TAX
CLIENT ALERT - ESTATE, GIFT AND GENERATION-SKIPPING TRANSFER TAX January 2013 JANUARY 2013 CLIENT ALERT - ESTATE, GIFT AND GENERATION-SKIPPING TRANSFER TAX Dear Clients and Friends: On January 2, 2013,
Wealth Design Summary
Wealth Design Summary Analysis of Alternative Planning Scenarios A COMPARISON OF KEY VALUES AN ANALYSIS PREPARED EXCLUSIVELY FOR Current Allocations vs. Recommended Allocations & Advanced Planning 1 Disclaimer
M&A Adding Value Through Pre-Sale Planning WS151896
M&A Adding Value Through Pre-Sale Planning Value Drivers That Drive Premium Valuation 3 Value Drivers That Drive Premium Valuation U.S. M&A Activity 2017 4 Value Drivers That Drive Premium Valuation Median
CHAPTER 13 Life Insurance
CHAPTER 13 Life Insurance Reasons for acquiring life insurance: 1) Funding decedent/insured s final expenses (funeral and estate administration). 2) Provide minimum survivors benefits (spouse and minor
Charitable Lead Trusts. From: Louis Lepore TABLE OF CONTENTS
THE PLANNER THE NOVEMBER 2009 EDITION Volume 4, Issue 11 A monthly newsletter for Accounting, and Financial Professionals with a focusing on Estate Planning, Elder Law, and Special Needs Persons. The Planner
What is legal and tax planning for private clients?...2. What are assets?...3. How do individuals transfer assets?...4
About the Editors... vii Table of Chapters...ix...xi Acknowledgments... xli Chapter 1 Introduction...1 Definitions...2 Estate Planning...2 Q 1.1 What is legal and tax planning for private clients?...2
Legacy Gifts and Planned Giving
Conservation Districts of Iowa 945 SW Ankeny Road, Suite A Ankeny, IA 50023 515.289.8300 www.cdiowa.org Legacy Gifts and Planned Giving Legacy gifts or other planned giving options are a great way to support
White Paper: Qualified Terminable Interest Property Trusts
White Paper: Qualified Terminable Interest Property Trusts www.selectportfolio.com Toll Free 800.445.9822 Tel 949.975.7900 Fax 949.900.8181 Securities offered through Securities Equity Group Member FINRA,
Taming the Planning B.E.A.S.T.
Taming the Planning B.E.A.S.T. Tulsa Estate Planning Forum October 9 th, 2017 James M. Duggan, M.B.A., J.D. DUGGAN BERTSCH, LLC 303 West Madison, Suite 1000 Chicago, Illinois 60606-3321 e-mail: jduggan@dugganbertsch.com
Trusts and Other Planning Tools
Trusts and Other Planning Tools Today, We Will Discuss: Estate planning fundamentals Wills and probate Taxes Trusts Life insurance Alternate decision makers How we can help Preliminary Considerations Ask
FACT FINDER: OWNER PERSONAL INFO
FACT FINDER: OWNER PERSONAL INFO Owner Information Owner Type*: Individual Individual + Spouse Entity, ESOP or Trust Name of Entity, ESOP or Trust: First Name Middle Name Last Name Age: Gender: Male Female
Estate Planning. Farm Credit East, ACA Stephen Makarevich
Estate Planning Farm Credit East, ACA Stephen Makarevich Farm Business Consultant 9 County Road 618 Lebanon, NJ 08833 1.800.787.3276 stephen.makarevich@farmcrediteast.com 1 What is Estate Planning? 2 Estate
Using Advanced Irrevocable Trusts for Income and Estate Tax Savings: Making 2012 Count
Using Advanced Irrevocable Trusts for Income and Estate Tax Savings: Making 2012 Count The next nine months are an exceptional window of opportunity for your clients to make family wealth transfers. The
FDIC Guide to Calculating Deposit
FDIC Guide to Calculating Deposit Insurance Coverage for Revocable and Irrevocable Trusts January 2008 Table of Contents Page Instructions for Using this Guide Chapter 1: Introduction to FDIC Deposit Insurance
Liquidity Planning for Entrepreneurs
Liquidity Planning for Entrepreneurs Strategies for Preserving Wealth Before and After the Transaction By Jim Raaf Managing Director One of the most important decisions faced by entrepreneurs is how to
Director of Donor Partnerships
TULSA Community Foundation Tulsa Community Foundation (TCF) was founded in late 1998 and exists to make charitable giving more meaningful and efficient. Hundreds of individuals and corporations make all
Understanding CRTs. A Summary of Charitable Remainder Trusts (CRTs) VLC
Understanding CRTs A Summary of Charitable Remainder Trusts (CRTs) VLC0439-0917 GET READY FOR RETIREMENT If your retirement planning objectives include lifetime income planning, estate tax reduction, 1
the Private Trust Company gain peace of mind Simplified Trust Solutions
the Private Trust Company gain peace of mind Simplified Trust Solutions What is a Trust? As the nation s leading independent broker/dealer*, LPL Financial serves the independent financial advisor with
Understanding Charitable Life Insurance Trusts
Understanding Charitable Life Insurance Trusts Understanding Charitable Life Insurance Trusts DISCUSSION TOPICS What is a Charitable Life Insurance Trust? How Does a Charitable Life Insurance Trust Work?
FINANCIAL PROFESSIONAL USE ONLY NOT FOR USE WITH THE PUBLIC
Advanced Markets Matters Annuities in Trusts A Financial Professional s Guide CF-70-40000 (1701) 1/8 Annuities in Trusts: Expanding Opportunity Are You Ready to Talk Annuities in Trusts? TRUSTS All the
numer cal anal ysi shown, esul nei her guar ant ees nor ect ons, and act ual esul may gni cant Any assumpt ons est es, on, her val ues hypot het cal
Table of Contents Disclaimer Notice... 1 Disclosure Notice... 2 Charitable Gift Annuity (CGA)... 3 Charitable Giving Techniques... 4 Charitable Lead Annuity Trust (CLAT)... 5 Charitable Lead Unitrust (CLUT)...
Appendix A. Summary of Trusts
Appendix A Summary of Trusts The following pages contain a brief summary, in table format, of different types of trusts. The table gives a brief description of each trust, along with its advantages and
Understanding Dynasty Trusts
Understanding Dynasty Trusts Understanding Dynasty Trusts DISCUSSION TOPICS What is a Dynasty Trust? How to Set Up a Dynasty Trust What are the Benefits of a Charitable Lead Trust? INVEST Trust Services
Individual Retirement Accounts as Estate Planning Tools: Opportunities and Pitfalls
Individual Retirement Accounts as Estate Planning Tools: Opportunities and Pitfalls December 2010 This material is provided for educational purposes only. This material is not intended to constitute legal,
TABLE OF CONTENTS. Simple will with residue pouring over to inter vivos trust
TABLE OF CONTENTS Preface Form I Form II Form III Form IIIA Form IV Form V Form VI Form VII Form VIII Form IX Form IXA Form X Form XI Form XII Form XIII Form XIV Form XV Form XVI Form XVII Form XVIII Form
Delaware Tax Institute Income Tax Planning With Trusts After Tax Reform
Delaware Tax Institute Income Tax Planning With Trusts After Tax Reform December 7, 2018 By: Daniel F. Hayward, Esq. Effects of Tax Reform Tax reform resulted in a dramatic increase in the size of the
Benefits of Using Trusts with Selling Your Business
Select Portfolio Management, Inc. Dave Jones, MBA Wealth Adviser 120 Vantis, Suite 430 Aliso Viejo, CA 92656 949-975-7900 dave.jones@selectportfolio.com www.selectportfolio.com Benefits of Using Trusts
Framing Your Legacy. With Transfer Tax Certainty, It Is Time to Consider Your Estate And Life Insurance Planning MKT13-65
Framing Your Legacy With Transfer Tax Certainty, It Is Time to Consider Your Estate And Life Insurance Planning MKT13-65 This material is not intended to be used, nor can it be used by any taxpayer, for
Advanced Markets are Recession Proof and
Advanced Markets are Recession Proof and Why Should be in Them Roccy DeFrancesco, JD, CWPP, CAPP, MMB The Wealth Preservation Institute 3260 S. Lakeshore Dr. St. Joseph, MI 49085 269-216-9978 www.thewpi.org
Gift Planning Glossary of Terms
Gift Planning Glossary of Terms Annual Exclusion The amount of property (presently $14,000 or $28,000 for a married couple in 2013) that may annually be given to a donee, regardless of the donee s relationship
manchester capital management
THE SAM LETTER manchester capital management Welcome TO Manchester Capital s SAM: Stuff About Money! In this issue we re going to talk about Trusts. The goal of SAM is to educate. Since our firm s inception
Living Trusts to Avoid Probate. POAs. Asset Protection. HIPAAs. Health Care Directives. Divorce & Asset. Family Limited Partnerships
Asset Protection Planning Strategies Grantor Retained Annuity Section 1035 Rescues Prenuptial Planning Gift for Children BERT! The Wonder Trust Wyoming Close LLCs Sales to IDOTs Gift for Grandchildren
Understanding Irrevocable Life Insurance Trusts
Understanding Irrevocable Life Insurance Trusts Understanding Irrevocable Life Insurance Trusts DISCUSSION TOPICS What is an Irrevocable Life Insurance Trust? How Does an Irrevocable Life Insurance Trust
Planning the Legacy Gift
Planning the Legacy Gift Matthew S. Brysacz Cox Smith Matthews Incorporated 112 East Pecan Street, Suite 1800 San Antonio, Texas 78205-1521 (210) 554-5500 Stewardship Conference Episcopal Diocese of West
GLOSSARY. Compiled by Carolyn Paseneaux
GLOSSARY Compiled by Carolyn Paseneaux AB TRUST A trust giving a surviving spouse or mate a life estate interest in property of a deceased spouse or mate. It is used to save eventual taxes on the estate.
Estate Planning Fact Finder
Estate Planning Fact Finder If you have any questions, please feel free to call BSMG Life Wholesaler at 1-800-343-7772. Agent: Date: BSMG Wholesaler: Client Information: First Name: Middle Int: Last Name:
Estate planning for non-citizens.
Estate Planning Estate planning for non-citizens. The federal gift and estate tax laws that apply to non-united States citizens (aliens) are different from those for citizens. Further, there are different
ESTATE PLANNING GUIDEBOOK. An Introduction to Ensuring Your Intentions
ESTATE PLANNING GUIDEBOOK An Introduction to Ensuring Your Intentions WHAT IS AN ESTATE PLAN? Simply defined, estate planning is the process of thoughtfully providing for the efficient transfer of your
Thursday, April 27, 2017 WRM #17-17
Thursday, April 27, 2017 WRM #17-17 The WRMarketplace is created exclusively for AALU members by experts at Greenberg Traurig and the AALU staff, led by Jonathan M. Forster, Steven B. Lapidus, Martin Kalb,