Leveraging the Gift Tax Exemption
After the Fiscal Cliff Deal

The year 2012 was the year of the Dynasty Trust.  More Dynasty Trusts than ever have been set up and funded with $5 million gifts.  There was a mad rush to get these trusts finalized by year-end.  Some of our clients were lucky enough to get their trusts in place, while others waited too long and were unable to take advantage of the greatest opportunity in the history of gift tax planning.

Those who got their trusts funded now have $5 million in them that they may want to further leverage.  Since they are out of gift tax exemption, the next step is to utilize a combination of valuation discount planning and installment sales to these trusts to further leverage their gift tax exemption.

And those clients who failed to use their $5 million gift tax exemption are now wondering what to do. The great news is that those who missed the deadline can still use their $5 million gift tax exemption and leverage it with installment sales of assets subject to a valuation discount, but this time without the same urgency.

Join us and nationally renowned estate planning and asset protection attorney Steve Oshins for a plain-English, straightforward presentation entitled, “The Installment Sale to an Intentionally Defective Grantor Trust”.

On this 60-minute program, you’ll learn how to…

• Leverage a Dynasty Trust even though you’re out of gift tax exemption

• Use a Self-Cancelling Installment Note in place of a regular promissory note to gain a further advantage

• Use a Private Annuity to gain an advantage if there is an early death, yet protect against longevity

• Properly handle the steps of the installment sale transaction - - from A to Z!

• And much, much more!