In the course book and DVDs of this April 26, 2010 2 hour 5
minute-presentation, Steven G. Siegel, a leading nationally-recognized tax and
estate planning adviser,and also author of
The Siegel Post, which is located at
www.NLFforms.com, provides a practical explanation of one of the most
popular and effective tax and estate planning tools today, the Defective Grantor
Major topics include:
• overview of the technique
• what is an (Intentionally) Defective Grantor Trust?
• the Grantor Trust rules
ü Creating The Defective Grantor Trust
• grantor's retention of administrative powers
• trustee selection
ü Uses Of The Defective Grantor Trust
• income-generating trusts
• other planning opportunities including S corps, life insurance, sale of assets
ü Installment Sale Of Property To A
Defective Grantor Trust
• creation and funding of the trust
• designing the sale and the note
• income, gift, estate and GST tax consequences
ü Comparing To The Transfer Of Assets To
A GRAT .
ü How A Defective Grantor Trust Is
ü The Karmazin Case
FORMS: Fully editable Intentionally Defective Grantor Trust Forms (including the Trust Agreement, Installment Sale Agreement and Promissory Note) prepared by Mr. Siegel are available on www.NLFforms.com for $99.
BOOKS FOR LAWYERS: Over 40
useful books on important legal issues facing attorneys are now available for
immediate download at www.NLFforms.com.
(Reading books without also listening to or viewing a
recorded seminar earns NO CLE credits.)