This 1.75-hour February 25, 2010 presentation by Louis A. Mezzullo, Esquire a partner in the the Rancho Santa Fe, CA office of the Luce Forward law firm, provides 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: To download forms relating to these topics, please go to www.NLFforms.com