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Results may occur from taking action. Desired results require implementation of sound strategies.

Wealth Accumulation & Preservation

Irrevocable life insurance trusts eliminate estate tax on death benefits

Self-directed IRA accounts can acquire income producing real estate, increase investment returns, and build wealth

Defective grantor trusts increase residual value by having the grantor pay income tax on trust income and gains

Estate and gift tax-free transfers of business interests to family members can be maximized using advanced valuation techniques

Transfers of real estate interests can be maximized by using fractional interest discounts

Qualifying below-market rate loans provide funds to family members with minimal estate, gift, and income tax consequences

Family limited partnerships shelter business and investment interests from estate tax

Corporate recapitalizations shift value to younger generation family members

Qualified payments for education and healthcare of others are excluded from gift tax


Qualifying charitable remainder trusts (CRT) provide income during lifetime with assets passing to charity upon death

Funding Private Foundations can accelerate charitable contribution deductions for tax years with significant taxable income

Planned giving to universities, hospitals, and other public charities can include life insurance and retirement plan assets

Qualified IRA distributions can be used to satisfy charitable giving plans without itemized deduction phase-out 

Operating Private Foundations can pursue specific philanthropic programs using family wealth 


Saving Income Tax Now

 Use pass-through entities (S Corporations, limited liability companies & partnerships) for flexibility

Professional corporations (PC) and associations (PA) can eliminate state income tax for attorneys

 Shift income to younger family members by employing them in family businesses

Maximize tax deductible contributions for retirement through use of flexible arrangements

 Defer taxable income to lower rate tax years and accelerate tax deductions to higher rate tax years

Installment sale reporting of qualified assets will defer gains to future tax years

 Qualified rental of principal residence for less than 15 days annually may generate tax-free income

Businesses exporting goods to foreign countries shouldbe usingDomestic International Sales Corporations (IC-DISC)

 Shift nexus from high tax states to lower tax jurisdictions for multi-state business operations