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
Category Archives: Overview
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
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
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
A new calculation for the valuation of promissory notes has been added to Webcalculators, the overview for which is below: … Continue reading
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
Below is an overview/explanation from Webcalculators. … Continue reading
Below is an overview/explanation from Webcalculators. … Continue reading
Below is an overview/explanation from Webcalculators. … Continue reading
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