To best represent their clients, practitioners need to “run the numbers” on each client’s assets and planning alternatives. The webinar will help attendees better understand several planning techniques and the math behind why these techniques are beneficial for clients. The presenters will review techniques including installment sales to intentionally defective grantor trusts, self-canceling installment notes, GRATs, charitable remainder trusts, and other strategies. 

The webinar will include sample Excel spreadsheets and cover letters describing these techniques.

This webinar will address the following points:

• The impact of grantor trust status on the size of a client’s estate


• Running the numbers on SCINs and related planning techniques


• Showing the impact of basic planning techniques, such as annual gifting, Crummey powers, and valuation discounts on the client’s estate plan


• Projecting the potential estate tax savings by using GRATs, installment sales to intentionally defective grantor trusts, SCRATs and QPRTs


• Comparing CRATs and CRUTs