- Shifting assets: creates new business entities for
new and existing business opportunities.
- Grantor Retained Annuity Trusts (GRATs): for
income-
producing assets and marketable securities
with no gift or estate tax.
- Installment Notes: for income-producing assets.
- Family Limited Partnerships (FLPs): for most assets.
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- Qualified Personal Residence Trusts (QPRTs) and
Installment Notes: for homes.
- Defective Trusts: clients pay income taxes on
income from assets transferred to children.
- Substitution Provisions: to improve basis.
- Private Annuities: provides cash flow, income
for Defective Trust, significant estate tax savings
at death.
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