Dynasty Trusts

Tax Bill-Estate and Gift Tax Changes

Taxpayers will have an $11,200,000 each for estate, gift tax, and generation-skipping tax exemption beginning January 1, 2018, which will rise with the Consumer Price Index each year thereafter. There were no other
significant changes made to the estate and gift tax rules.  Continue reading

Advanced Estate Planning Techniques, Case Study, pt. 6/8

Please join Wayne M. Zell, Esq., for this video presentation of his Estate Planning Bootcamp for Financial Advisors, Session 5, part 6 of 8. This video focuses on various tax planning strategies using a comprehensive case study and includes a discussion of the proposed valuation regulations. (Recorded on 9/14/2016)

A Primer on a Trustee’s Powers

The following is excerpted from Wayne M. Zell’s “Blueprint for Wealth – Successor Trustee Manual”.  To purchase a copy of the manual, click here.

A Trustee’s powers are dependent mainly on the terms of the Trust document. (In your Revocable Living Trust, your primary Trustee powers can… Continue reading

Estate, Gift and GST Tax Proposals

In his recently released budget proposals, President Obama included may familiar challenges to advanced estate planning techniques as well as some new wrinkles designed to thwart creative planning for high net worth individuals and families.  Here is a brief summary of those proposed changes:

Short-term GRATs Provide Long-term Relief

“What’s a GRAT?”, you may ask.  A grantor retained annuity trust, or GRAT for short, is a popular estate planning tool that assists in sheltering appreciating assets from the burdens of estate taxation.  Coupled with two other advanced estate planning techniques (i.e., valuation discounts and dynasty trusts), you… Continue reading



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