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Estate Planning
Lifetime Transfers: Installment Sales To Grantor Trusts, GRATS, And More — 1.75 Vermont General Credits

This 1.75-hour February 25, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the the Rancho Santa Fe, CA office of the Luce Forward law firm, provides a practical explanation of the most useful lifetime techniques to save federal transfer taxes.

Major topics include:

Installment Sales To Grantor Trusts

• introduction

• grantor trusts

• sale to a grantor trust

• tax consequences

• using formulas to define transfers

• potential IRS challenges

Alternatives To Installment Sales

• preferred equity interests

• GRATs (grantor retained annuity trusts)

• SCINs (self canceling installment notes)

• private annuities

• financed net gifts

FORMS: Fully editable Zeroed-Out (Walton) GRAT (Grantor Retained Annuity Trust) prepared by Mr. Siegel is available on www.NLFforms.com for $79.

 
Need credits in multiple states? Click here first for important information.
Price: $37.00
Course Approved Credits (and Expiration Dates When Applicable):
Need credits in multiple states?
Click here first for important information.

AK — 1.75 General Credits
AZ — 1.75 General Credits
CA — 1.75 General Credits
CO — 2 General Credits, Expires 12/31/12
FL — 2 General Credits, Course # 45860, Exp Date 10/11/11
IL — 1.75 General Credits (attorneys seeking IL credit must place their order from the Illinois page)
ME — 1.75 General Credits
MO — 2 General Credits
MT — 1.75 General Credits
NJ — 2 General Credits
NM — 1.8 General Credits, taped 2/25/10
NV — 1.5 General Credits, Course # nlfa10—vd
NY — 2 General Credits (attorneys seeking NY credit must place their order from the New York page)
OH — 1.75 General Credits, (attorneys seeking OH credit must place their order from the Ohio page)
OR — 1.75 General Credits
PA — 1.5 General Credits (attorneys seeking PA credit must place their order from the Pennsylvania page)
TX — 1.75 General Credits, Expires 6/30/2011
VT — 1.75 General Credits
WA — 1.75 General Credits — Activity ID #253802
WV — 2.1 General Credits
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Call 302-377-5460
 
 

Recorded Audio/Video
CLE Courses


Many states also permit CLE credits to be earned by study of audio/video tapes, audio CDs and/or DVDs. To see our recorded CLE courses go to www.nlfcle.com.
 

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