Overview

Mathematics and Economics of Estate Planning

With the looming sunset of many of the provisions enacted as part of the 2017 Tax Act, high net worth individuals and families should be considering sale, gift or loan transactions currently or in the near future. To distinguish ourselves and make clients comfortable with our recommendations, we need to have a thorough understanding of how to calculate the potential benefits of any proposed transaction and convincingly explain our recommendations to clients.

The following scenarios will be discussed during this teleconference:

  • Taking Advantage of the Increased Applicable Exclusion Amount, Including the Benefits of Portability
  • The Importance of Life Expectancy in Determining the Appropriate Transaction
  • Analysis of the Benefit of a Grantor’s Paying the Income Tax Incurred by a Grantor Trust
  • Taking Into Consideration Basis Step-Up When Analyzing Gifting Alternatives
Next Steps