The 144-page course book and 1.75-hour September 24, 2007 audio CD presentation by Steven G. Siegel give you a comprehensive and practical explanation of three important estate planning techniques, Grantor Retained Annuity Trusts (GRATs), Qualified Personal Residence Trusts (QPRTs) and Self-Canceling Installment Notes (SCINs).

Mr. Siegel, president of The Siegel Group, a national consulting firm based in Morristown, NJ, discusses:

ü SCINs

• Proposed Regulations 1.1001-1(j) and 1.72-6(e)

• private annuities

• when to use

• Costanza v. Commissioner

• planning and what you need

ü GRATs

• IRC Section 2702

• definition and statutory basis

• qualified annuity interests

• special rules

• income, gift, estate and GST issues

• planning considerations including zeroed-out GRATs

• compared with intentionally defective grantor trusts

ü QPRTs

• requirements

• income, gift, estate and GST issues

• planning

ü4 Useful FORMS

• Grantor Retained Annuity Trust - 25 pages

• Purchase Agreement - SCIN Transaction - 4 pages

• Promissory Note - SCIN Transaction - 2 pages

• QPRT With One Term Holder (Rev. Proc. 2003-42) - 12 pages

FORMS: To download forms relating to these topics, please go to www.NLFforms.com