Joint Exempt Step-Up Trust (“JEST”) Legal Document Form
Includes: Downloadable JEST Trust, plus client explanation letter, marketing flyer, 60-minute introduction program, and 36-minute training video.
SKU JESTLGL22
$1,995.00
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Powerful Planning for Estate Planners
in Non-Community Property States
Introducing the JEST Trust Legal Document Form Package
Help your married clients achieve a stepped-up basis at the first death—and maximize estate tax savings—with an innovative trust strategy that’s as practical as it is powerful.
Developed by nationally recognized estate planning attorneys Alan S. Gassman, J.D., LL.M. (Taxation) and Christopher J. Denicolo, J.D., LL.M. (Estate Planning), MBA, the Joint Exempt Step-Up Trust (JEST) is a highly specialized joint revocable trust structure designed specifically for use in common law states.
Why Estate Planners Choose the JEST Trust:
✅ Date-of-Death Step-Up in Basis for all trust assets upon the first spouse’s death
✅ Full funding of a Credit Shelter Trust to preserve the first spouse’s estate tax exemption—even using surviving spouse’s assets
✅ Potential asset protection benefits for families with higher risk exposure
✅ Tax efficiency, legacy preservation, and strategic differentiation in one comprehensive package
This carefully engineered structure is the result of extensive legal and tax research and provides your clients with a powerful advantage—while giving your practice a proven planning tool that sets you apart from competitors.
With the JEST Trust, you can:
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Optimize estate tax outcomes for married couples
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Deliver unique value in non-community property states
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Attract high-net-worth clients looking for strategic tax planning
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Grow your reputation as a forward-thinking advisor
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 – 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 – an 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 – a simple easy-to-use chart with the four steps from drafting to implementation of the JEST Trust strategy.
- A JEST Trust Marketing Handout – 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 – 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 – simple one-page flyer explaining the “JEST Lite” in a client-friendly and plain-English format.
- A 36-minute training video – training video explaining how to use the JEST Trust form.
- 60-Minute Educational Program with Alan S. Gassman, J.D., LL.M. (Taxation), FL State Bar Certified Specialist in Wills, Trusts & Estates and Christopher J. Denicolo, J.D., LL.M. (Estate Planning), MBA. Get this straightforward, practical presentation to help kick-start your implementation of the JEST Trust in your practice and what better way to do that than to learn right from the experts in this area?!
- A Free Trial of EstateView Software
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. There are no automated/macro-type functions with these forms.
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