National Law Foundation
Estates, Gifts, Trusts & Tax Materials
Books, Audiotapes, Audio CDs, Videotapes, DVDs, and FORMS
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National Law Foundation Estates, Gifts, Trusts & Tax Materials Books, Audiotapes, Audio CDs, Videotapes, DVDs, and FORMS |
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Get Acrobat Reader free here.
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GRATs, QPRTs And SCINs: Key Planning And Drafting Strategies Both the CD-Rom and the text download contain the entire 144-page text in WordPerfect 11 and MS Word 2002 files and are compatible with lower versions of each.
The 144-page course book and 1.75-hour September 24, 2007 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
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