Joint Exempt Step-Up Trust (“JEST”) Legal Document Form

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Estate Planners in Non-Community Property States…

Help Your Married Clients Establish
a Joint Revocable Trust that
Obtains Date-of-Death Stepped-Up Basis
Upon the Death of the First Spouse!

Plus the Full Funding of a Credit Shelder Trust to
Benefit the Surviving Spouse and Descendants
Without Being Subject to Federal Estate Tax
Upon the Surviving Spouse’s Death!

No joke, we promise!

After extensively researching these issues and reviewing alternative structures, attorneys Alan S. Gassman, J.D., LL.M. (Taxation), Florida State Bar Certified Specialist in Wills, Trusts & Estates and Christopher J. Denicolo, J.D., LL.M. (Estate Planning), MBA have designed a unique joint trust planning technique known as the Joint Exempt Step-Up Trust (or “JEST” Trust for short).  The JEST is designed to allow a married couple in a common law state to make maximum use of the first dying spouse’s unused estate tax exemption by fully funding a credit shelter trust upon the first dying spouse’s death, even if this requires using assets contributed by the surviving spouse. With proper structuring the joint trust can provide a full step-up in basis for all of the trust assets.

In addition to these 2 major benefits, the JEST also has some asset protection benefits.  While the JEST assets are not protected from creditors during the lifetime of both spouses, the trust can be set up so that if one of the spouses were to be in a risky business (such as a doctor or lawyer) and were to be sued and ruled against, the trust could be set up so that all of the assets would not be taken!

If you enjoy trust and estate tax planning, you are absolutely going to love the JEST!

Mr. Gassman and Mr. Denicolo have teamed up with The Ultimate Estate Planner, Inc. to license the Joint Exempt Step-Up Trust (“JEST”) Legal Document Form Package to estate planning attorneys for a reasonable one-time licensing fee of just $1,495.

The JEST Trust is just one way that you, as an estate planner, can differentiate yourself from your competitors!


If you want to learn a bit more about the JEST Trust strategy before committing to purchase the legal document form, then you can get the 60-minute introductory program entitled, “The Joint Exempt Step-Up Trust: Wealth Protection and Income Tax Benefits for Non-Community Property State Clients” first!  If you would like to add on the JEST Legal Document Form Package to your purchase once you’ve listened to this straightforward, practical presentation, we would be happy to apply a dollar-for-dollar credit towards your upgrade!


What’s Included in The Joint Exempt Step-Up Trust (“JEST”) Legal Document Form Package?

The Joint Exempt Step-Up Trust (“JEST”) Legal Document Form Package comes as a downloadable product containing the following:

  • The JEST Trust (Joint Trust) Legal Document Form which comes in a 70-page modifiable Microsoft Word document with all of the necessary provisions to implement the JEST Trust for your clients.
  • A Client Explanation Letter to be given to clients to help them understand what the JEST Trust is, what options they have and provide them with a thorough overview of the JEST Trust they received.
  • The JEST Trust Steps Chart that shows the four steps from drafting to implementation of the JEST Trust strategy.
  • A JEST Trust Marketing Handout which is a modifiable one-page flyer summarizing the JEST Trust, its benefits and why clients should consider this strategy in their overall estate planning. This flyer can be used with clients, prospective clients and professional referral sources.
  • The “JEST Lite” Legal Document Form which comes in a 55-page modifiable Microsoft Word document and was developed to accommodate clients with smaller asset basis who do not want the complexity associated with the complete JEST, but want a good chance at a stepped-up income tax basis of all trust assets on the first death. The JEST Lite can also provide the benefit of having all trust assets locked up in trust for the benefit of the surviving spouse upon the death of the first dying spouse.
  • The JEST Lite Summary Sheet which is a simple one-page flyer explaining the “JEST Lite” in a client-friendly and plain-English format.
  • A 36-minute training video going over how to use the JEST Trust form.

All of the legal document forms come in a modifiable Microsoft Word format for you to be able to easily modify, edit and assemble (or add to your existing word processing software). The documents included in this package were originally designed and drafted for Mr. Gassman’s law firm based out of Florida, so purchasers will need to review the documents and their individual state laws and statutes.

NOTE: This is NOT a software program and there are no automated/macro-type functions with our forms.

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