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Lifetime Transfers: Installment Sales To Grantor Trusts, GRATS, And More — 1.5 Nevada 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.

If you need credits in multiple states you MUST click here before placing your order for important information.

Price: $37.00
: (required)
Course approved for these credits (and Expiration Dates When Applicable):
If you need credits in multiple states you MUST click here
before placing your order 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
DE — 1.8 General Credits, Expires 2/25/2012
FL — 2 General Credits, Course #21842, Exp Date 4/23/13
GA — 1.8 General Credits, Expires 12/31/12
IL — 1.75 General Credits
IN — 1.8 General Credits, Expires 7/31/2012
KY — 1.75 General Credits, expires 6/30/12
LA — 1.75 General Credits/Estate Planning & Tax Law Specialization, Expires 8/31/2012
MO — 2 General Credits
MT — 1.75 General Credits
NJ — 2.1 General Credits
NM — 1.8 General Credits, taped 2/25/10
NY — 2 Professional Practice Credits (attorneys seeking NY credit must ALWAYS place their orders from the New York page)
OH — 1.75 General Credits
PA — 1.5 General Credits
TN — 1.75 General Credits, Expires 7/31/2012
TX — 1.75 General Credits, Expires 6/30/2011
UT — 1.5 General Credit, Expires 12/31/12
VA — 2 General Credits, Expires 10/31/12
WA — 1.75 General Credits — Activity ID #253802
WV — 2.1 General Credits
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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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