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 material.
Speakers: Kenneth J. Crotty, Christopher J. Denicolo, Alan S. Gassman, Brandon Ketron
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
How to Explain Complex Estate Planning Techniques to Clients Through Explanation Letters and Excel® Charts/Spreadsheets, Which Will Be Made Available to Participants