by Joel Roettger | Apr 25, 2018 | Estate Planning, Tax
Unchanged The 7520 rate is unchanged from April. For May 2018, the 7520 rate will be 3.2%. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence Trusts (QPRTs) and...
by Joel Roettger | Apr 24, 2018 | Estate Planning, Tax
Another increase. The 7520 rate has increased again. For April 2018, the 7520 rate is 3.2%. A chart showing historical rates since 2008 is here. Some estate planning techniques benefit from rising rates. These include Qualified Personal Residence Trusts (QPRTs) and...
by Joel Roettger | Apr 17, 2018 | Estate Planning, Tax, Trusts
$1 - $2,54910% $2,550 - $9,149$255 plus 24% of the excess over $2,550 $9,150 - $12,499$1,839 plus 35% of the excess over $9,150 > $12,500$3,011.50 plus 37% of the excess over $12,500 These numbers will be adjusted annually for inflation based on the chained consumer...
by Joel Roettger | Apr 12, 2018 | Asset Protection, Estate Planning, Trusts
Consider adding a testamentary limited power of appointment to make SLATs more effective. A spousal lifetime access trust, or SLAT, is a trust created by one spouse (grantor spouse) for the benefit of the other spouse (beneficiary spouse). The purpose of a SLAT is to...
