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!
  • Program Title: The Installment Sale to an Intentionally Defective Grantor Trust
  • Speaker:
  • Duration: 60 minutes


Includes: Immediately downloadable handout materials and MP3 audio recording.


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Steven J. Oshins

Esq., AEP (Distinguished)
Steven J. Oshins

Steve Oshins, AEP (Distinguished)is a member of the Law Offices of Oshins & Associates, LLC in Las Vegas, Nevada. He was inducted into the NAEPC Estate Planning Hall of Fame® in 2011. He was named one of the 24 “Elite Estate Planning Attorneys” and the “Top Estate Planning Attorney of 2018” by The Wealth Advisor and one of the Top 100 Attorneys in Worth.  He is listed in The Best Lawyers in America® which also named him Las Vegas Trusts and Estates/Tax Law Lawyer of the Year in 2012, 2015, 2016, 2018, 2020, 2022 and 2024. He can be reached…


The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.