Tax Planning & Structuring for Trusts & Estates

Wills and Trusts of all types for U.S. citizens and permanent residents:

  • Planning to preserve and optimize the use of federal and state transfer tax exemptions (Estate, Gift, and Generation-Skipping Transfer)
  • Credit Shelter Trusts
  • Disclaimer Trusts
  • Generation-Skipping Transfer Trusts
  • Special/Supplemental Needs Trusts (SNTs)
  • Decanting of Existing Trusts


  • Intentionally Defective Grantor Trusts
  • Irrevocable Life Insurance Trusts (ILITs)
  • Structuring to maximize transfer tax leverage of insurance premiums
  • Using life insurance to complement other planning techniques
  • Grantor Retained Annuity Trusts (GRATs)
  • Split-Interest Charitable Trusts (Charitable Lead and Remainder Trusts)


  • Income Tax Planning Using Inter Vivos Charitable Trusts
  • Estate Planning Using Testamentary Charitable Trusts
  • Self-Canceling Installment Notes (SCINs)
  • Private Foundations and Donor-Advised Funds
  • Planning to maximize “stretch” provisions and asset protection for inherited IRAs
  • Estate Freezes – Maintaining income from assets and continuing control while removing equity value from the taxable estate


  • International Trust & Estate Planning
  • Qualified Domestic Trusts (QDOTs)
  • Gift Transfers by Foreign Parents to U.S.-Based Issue
  • Estate Planning for U.S.-Based Parents with Expatriate Children

TAX & ESTATE PLANNING

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