National Law Foundation, LLC -- Lifetime Transfers: Installment Sales To Grantor Trusts, GRATS, And More

National Law Foundation

Continuing Legal Education

Live Seminars and Self-Study Materials

Lifetime Transfers: Installment Sales To Grantor Trusts, GRATS, And More

DVD and Course Book

The 50-page course book and DVD of this 1.75-hour February 25, 2010 presentation by Louis A. Mezzullo, Esquire, a partner in the the Rancho Santa Fe, CA office of McKenna Long & Aldridge LLP, provide a practical explanation of the most useful lifetime techniques to save federal transfer taxes.

Major topics include:

ü Installment Sales To Grantor Trusts

• introduction

• grantor trusts

• sale to a grantor trust

• tax consequences

• using formulas to define transfers

• potential IRS challenges

ü Alternatives To Installment Sales

• preferred equity interests

• GRATs (grantor retained annuity trusts)

• SCINs (self canceling installment notes)

• private annuities

• financed net gifts

FORMS: Fully editable Zeroed-Out (Walton) GRAT (Grantor Retained Annuity Trust) prepared by Mr. Siegel is available on www.NLFforms.com for $79.

Price: $99.00