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Product ID: 401069EAU
 
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Estate Freeze Due Diligence

OnDemand Webinar (88 minutes)

Learn to recognize the techniques in which it should be applied in relation to different types of estate freezes.

An estate freeze is a power strategy for wealth management - but you don't have to be an insider to identify whether it's right for you or your clients. Practitioners must be diligent in utilizing this estate planning tool, however, because even the most basic estate freeze can create a minefield of potentially negative estate, income tax, and family problems.

This material will outline practical applications of estate freeze techniques and their benefits, which should be weighed in light of one's expectations and business, financial, and personal goals. This content will also provide an understanding of the common implementation challenges and pitfalls that can accompany an estate freeze strategy and, just as important, ways in which those dangers can be avoided and addressed.

Authors

John O. McManus, McManus & Associates

Agenda

Overview of an Estate Freeze

• Definition

• Goals of an Estate Freeze

• Types of Estate Freezes

Grantor Retained Annuity Trust (GRAT)

• GRATs 101 and Example

• Advantages and Disadvantages

• Rolling GRATs, Staggered GRATs, Diversified GRATs

Installment Sale to a Defective Grantor Trust (IDGT)

• IDGT 101, an Example

• Advantages and Disadvantages

• Income Ax Freeze Nature of the Trust

Partnership Freeze Strategies

• Description of Technique/Example

• Advantages and Disadvantages

• Valuation Issues, Retained Interests

Other Considerations

• Annual Maintenance

• Multigenerational Dynastic Advantage