Avatar

Sales to Grantor Trusts – In a Low Interest Rate Economy - 2020 Update - A Special Re-Broadcast



Watch Now!
Recording and Slides are Available Here


Sales to grantor trusts can be very beneficial for your clients, if done correctly.  There are various ways to structure this transaction, each having its own pros and cons.  Find out which structure is best for your client in today’s tax and economic environment.
During this session the following topics will be covered.

o    Assuring grantor trust status
o    Taking advantage of our low interest rates
o    Choice of Situs
o    Balancing bet-to-live and bet-to-die strategies
o    Intentionally Defective Grantor Trust (IDGT) strategies including
o    Designing the “tax-burn” and the “tax-burn SCIN”
o    Sales to IDGTs
o    Structuring IDGT sales to avoid Sections 2701, 2702 and 2036 (and the Woelbing case)
o    Sales to an IDGT with a SCIN hedge
o    How to design note sales to assure debt treatment
o    Choosing the length of notes
o    The truth about the 9 to 1 ratio
o    The use of guarantees
o    Applying Rev. Rul. 93-12 when your client has more than one child
o    Protective clauses for revaluation including the Wandry, Petter, McCord, and Christianson cases
o    Designing QTIPs, GRATs, and LPA overflow clauses
o    Audit proofing your design and gift tax returns




There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149.

Registrant Email:

After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com

If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $129 for this webinar.

Forgot Password?

To become a LISI member Click Here



Avatar

Ed Slott

December 4, 2020 3:00PM ET - 4:30PM ET ET

‘Tis the Season for Gift Planning: Planning for lifetime transfers BEFORE Year-End 2020, A Special Rebroadcast

More Info
Avatar Avatar Avatar

Jerry Hesch, Alan Gassman and Brandon Ketron

December 4, 2020 1:00PM ET - 2:30PM ET ET

What The CRUT? Is It Time to Put One Up?

More Info
Avatar Avatar Avatar

Alan Gassman Michael Lehmann Brandon Ketron

December 4, 2020 11:00 AM ET - 12:30 PM ET ET

Time Sensitive Charitable Tax Opportunities: Technical Rules that Provide Solid Tax and Practical Opportunities for Taxpayers and their Charities and Family Members. A Special Re-Broadcast

More Info
Avatar Avatar Avatar

Alan Gassman Jerry Hesch & Brandon Ketron

December 9, 2020 3:00PM ET - 4:30PM ET ET

PPP BORROWER TAX PLANNING---AVOIDING DISASTER AT THE INTERSECTION OF HWY 265 AND THE PPP EXPRESSWAY AFTER REVENUE RULING 2020-27 AND REVENUE PROCEDURE 2020-51 WHETHER AND WHEN TO DEDUCT, AND HOW TO HANDLE ASSOCIATED ISSUES - A Special Re-Broadcast

More Info
Avatar

Bob Keebler

December 10, 2020 3:00PM ET - 4:30PM ET

Mathematically Oriented Planning Techniques: How They are Quantified to Determine the Techniques Best Suited for a Particular Client

More Info
Avatar Avatar

Paul Hood Ed Morrow

December 10, 2020 1:00PM ET - 2:30PM ET

Can YOU BDIT? BDIT's and BDOT's..."The Beneficiary Defective Inheritor's Trust" and "The Beneficiary Deemed Owned Trust." What are they? How do they work? Concerns and Best Practices"

More Info
Avatar Avatar

Ed Morrow Paul Hood

December 17, 2020 1:00PM ET - 2:30PM ET

Prescriptions for Donor’s Remorse: Using Disclaimers and Other Techniques to Hit the “Undo Button” on Taxable Gifts

More Info
Avatar

Mark Merric

December 18, 2020 3:00PM ET - 4:30PM ET

Part 2: Mark Merric’s Asset Protection Trilogy

More Info
Avatar

Bob Keebler

December 31, 2020 3PM 4:30 pm ET ET

NEW PPP LOANS: Phase 4 Coronavirus Package – A First Look

More Info
Avatar

Eric Green

January 8, 2021 3:00PM ET - 4:30PM ET ET

Dealing with an IRS Exam: From Initial Contact to Closing Agreement

More Info
Avatar

Eric Green

January 14, 2021 3:00PM ET - 4:30PM ET ET

The IRS Collection Process: From Billing Notice to Offer-in-Compromise Acceptance Letter

More Info
Avatar

Eric Green

January 15, 2021 3:00PM ET - 4:30PM ET ET

Criminal Tax for Accountants

More Info
Avatar

Mark Merric

January 22, 2021 3:00PM ET - 4:30PM ET ET

Part 3: Mark Merric's Asset Protection Trilogy

More Info