Venable counsel Emily Plocki will present “Common Planning Techniques (e.g. ILITs, Grantor Trusts and gift/sales, GRATs, QPRTs)" at the ABA RPTE Skills Training for Estate Planners Program on August 12, 2022.
Even in these times of economic turbulence, many clients are exploring more advanced wealth transfer and tax planning opportunities. As we shift from a low-interest-rate environment to a higher-rate environment, some of the tools that have been “on the shelf” for many years may become more widely utilized again. This presentation will provide a general overview of sophisticated estate planning techniques to transfer wealth to younger generations and to charity while leveraging your client’s remaining estate and gift tax exemptions. Techniques that will be explored include grantor retained annuity trusts, sales to intentionally defective grantor trusts, qualified personal residence trusts, and charitable remainder trusts. During the presentation, we will highlight the technical process of how each technique is structured and explore the various tax and non-tax considerations that drive each technique.
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