When it comes to estate planning, certain tools offer tax advantages while allowing for flexible control over assets. One such tool is the Intentionally Defective Grantor Trust (IDGT), a strategy used primarily...
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When families think about passing wealth from one generation to the next, the conversation often centers on wills, living trusts, or gifts. However, for those who want to protect and preserve assets for multipl...
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By Mariam Hall A SLAT trust (Spousal Lifetime Access Trust) is an irrevocable trust created by one spouse for the benefit of the other spouse. The grantor uses their gift tax exemption to make a gift to the SLA...
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by Abigail E. O’Connor, JD, Mitchell M. Gans, JD, and Jonathan G. Blattmachr, JD, LLM Originally published in Estate Planning magazine, February 2019 Many estate planning attorneys and their clients currently...
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Introduction to Private Placement Life Insurance (PPLI) By William D. Lipkind, Matthew D. Blattmachr, and Jonathan G. Blattmachr An Overview of PPLI Private Placement Life Insurance (PPLI) is an advanced...
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A Strategy for Taxation of Retirement Assets after Loss of “Stretch” By Matthew D. Blattmachr, CFP® Jonathan G. Blattmachr, JD, LLM, & Amber Gunn, CTFA In some cases, it is beneficial for distributions...
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By Amber Gunn, CTFA and Mariam Hall As the name suggests, a life insurance trust is a trust designed to own life insurance. This type of trust will most often be irrevocable. An irrevocable life insurance trust...
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A Nevada Incomplete Gift Non-Grantor Trust (NING) is an irrevocable trust designed to limit state income tax liability, preserve wealth, and protect trust assets using Nevada’s laws. Clients who are high-inco...
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Directed trusts are a relatively modern estate planning tool that allow for the separation of investment management and trustee duties. With a directed trust, the trustee has limited responsibilities, and the g...
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