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Home→Categories Overview 1 2 >>

Category Archives: Overview

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Overview: Private Annuities

Posted on September 14, 2020 by Daniel EvansSeptember 14, 2020

The article “Low-Interest Estate Planning Strategies” described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is a private annuity. Webcalculators has been … Continue reading →

Posted in Overview | Tagged Actuarial tables, Federal estate tax, Federal gift tax, Federal income tax

Overview: Interest-Only Term Note

Posted on August 17, 2020 by Daniel EvansAugust 17, 2020

The article “Low-Interest Estate Planning Strategies” described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is an interest-only term note. A new … Continue reading →

Posted in Overview | Tagged Estate planning, Interest

Overview: Long Term GRAT

Posted on June 2, 2020 by Daniel EvansAugust 17, 2020

The article “Low-Interest Estate Planning Strategies” described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is a “long-term GRAT,” meaning a GRAT … Continue reading →

Posted in News, Overview | Tagged Estate planning, grantor retained annuity trusts

Overview: Inclusion of Annuity Trusts and Unitrusts

Posted on June 2, 2020 by Daniel EvansJune 2, 2020

A new calculation has been added to Webcalculators to determine the portion of trust that is included in the grantor’s gross estate for federal estate tax purposes when the grantor has retained an annuity interest or unitrust interest (such as … Continue reading →

Posted in Overview | Tagged Charitable remainder trust, grantor retained annuity trusts

Overview: Note Valuation

Posted on July 18, 2019 by Daniel EvansMay 18, 2020

A new calculation for the valuation of promissory notes has been added to Webcalculators, the overview for which is below: … Continue reading →

Posted in News, Overview | Tagged Market value, Present value

Overview: Gift Loans

Posted on July 15, 2019 by Daniel EvansMay 18, 2020

A new calculation for the valuation of intra-family loans at a below-market rate of interest has been added to Webcalculators, the overview for which is below: … Continue reading →

Posted in News, Overview

Overview: Charitable Lead Annuity Trust (CLAT)

Posted on January 6, 2019 by Daniel EvansMay 18, 2020

Below is an overview/explanation from Webcalculators. … Continue reading →

Posted in Overview

Overview: Charitable Remainder Annuity Trust (CRAT)

Posted on January 2, 2019 by Daniel EvansJanuary 6, 2019

Below is an overview/explanation from Webcalculators. … Continue reading →

Posted in Overview | Tagged Charitable remainder trust

Overview: Charitable Remainder Unitrust (CRUT)

Posted on December 9, 2018 by Daniel EvansMay 18, 2020

Below is an overview/explanation from Webcalculators. … Continue reading →

Posted in News, Overview | Tagged Charitable remainder trust

Overview: Sole Use Trust Election

Posted on September 23, 2018 by Daniel EvansMay 18, 2020

Below is an overview/explanation from Webcalculators. For an article addressing the pros and cons of the election, and drafting to allow disclaimers of interests that would prevent the treatment of a trust as a sole use trust, see “‘Sole Use … Continue reading →

Posted in Overview | Tagged Inheritance Tax, Sole use trust

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