Major Gift Planning

Gifting techniques that take advantage of still very low interest rates are still attractive and should be considered as they can produce highly advantageous results for your family.  Techniques such as Grantor Retained Annuity Trusts (“GRATs”), Charitable Lead Trusts (“CLTs”), sales to Intentionally Defective Grantor Trusts (“IDGTs”), and loans to your children are among those to be considered.  Moreover, future appreciation on gifted assets benefit the gift recipient and escape estate taxes.  Family partnerships may become far less effective as negative IRS regulations are on the horizon.

If you have any questions regarding major gift planning, please contact Doris L. Martin, or visit our website.