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Product ID: 400469EAU
 
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The Mathematics of Estate Planning

OnDemand Webinar (87 minutes)

Understand the importance of mathematically strategic estate planning and how it can impact your clients and your firm.A timely discussion on Mathematics of Estate Planning, and the potential risks, tricks and traps for the unwary that can be present if planners do not 'run the numbers.' The presenters will address issues regarding the applicable interest rates, mortality assumptions and other issues that must be taken into account when employing commonly used techniques, such as Installment Sales to Intentionally Defective Grantor Trusts (IDGTs), Self-Cancelling Installment Notes (SCINs), Private Annuities, Grantor Retained Annuity Trusts (GRATs), Charitable Remainder Trusts (CRATs and CRUTs), Charitable Lead Trusts (CLATs), and many more strategies. Practitioners should not miss this information.

Authors

Kenneth J. Crotty, Gassman, Crotty & Denicolo, P.A. Christopher J. Denicolo, Gassman, Crotty & Denicolo, P.A. Brandon Ketron, Gassman, Crotty & Denicolo, P.A.

Agenda

The Power of Compounding

Navigating the Complex IRA and Qualified Retirement Plan Required Minimum Distribution Rules

The Financial Impact of Grantor Trust Status

Understanding the Effect of Annual Gifting, Crummey Powers, and Valuation Discounts

Running the Numbers on SCINs, Private Annuities and Possible Alternative Wealth Transfer Techniques

Working With the Probability of Exhaustion Test in the Context of Private Annuities

Running the Numbers on Grantor Retained Annuity Trusts, Installment Sales to IDGTs, SCGRATs, QPRTs, and Private Annuities

How to "Zero-out" a CLAT, and Defer Income Tax Using a Charitable Annuity

A Comparison of the Various Types of CRATs and CRUTs

Explain Complex Estate Planning Techniques to Clients Through Explanation Letters and Excel® Charts/Spreadsheets, Which Will Be Made Available to Participants

Additional Formats

Audio & Reference ManualMore Info