Taxstrategies

Top Tax & Estate Planning Strategies

Spring 2009

Gift assets to a trust for the benefit of family members, and control accessto principal, further ensuring sustainability of wealth.

FAMILY TRUSTS

Family Trusts

Grandparent

Trust

Spouse

Children

Grandchildren

TrusteeDistributesIncome/Principal

Common Trust Distribution Provisions

“Discretionary” Trust Income [and Principal, if desired] subject to an

“ascertainable standard” (for health, support, maintenanceand education only)

“Total Return” Trust A percentage of trust assets annually, paid out of income

and capital gains

“Incentive” Trust Distributions depend on beneficiary achievements Often “matching” distributions based upon child’ salary or

other meritorious achievements

“Dynasty” Trust A trust can be structured to “skip” generations and avoid

estate inclusion in the next generation Child’s control over principal must be limited

Transfer future appreciation on assets over a short term of years, without losingaccess to the current value of the underlying asset transferred, and withoutpaying gift tax.

GRANTOR RETAINED ANNUITY TRUST

Grantor Retained Annuity TrustTransfer Appreciation. Retain Principal. Reduce Gift & Estate Tax.

SeniorFamily

Member

JuniorFamily

Member

Trust

AppreciatedProperty

AnnuityFor Term of

Years RemainderInterestAdvantages:

1. Transaction is ignored for income tax purposes

2. Any appreciation in excess of IRS interest rate iseffectively transferred without gift tax

3. Taxable gift is limited to the present value of theremainder – annuity can be set high enough to“zero-out” the taxable gift and get back principalentirely

Grantor Retained Annuity Trust

What is a GRAT? A GRAT is an irrevocable trust

Grantor transfers appreciating property to the trust

Grantor receives an annuity amount for a short term of years(usually 2-5 years)

Grantor continues to pay income taxes on any income or gainsearned on the property, and annuity is disregarded

When the trust term expires, the remainder interest passes to theGrantor’s heirs, outright or in further trust

A taxable gift is computed when the property is transferred to thetrust, based only upon the value of the remainder interest

If properly structured, GRAT performance may beenhanced with valuation discount planning

Grantor Retained Annuity Trust

Advantages The annuity amount may be structured to

result in no taxable gift to the heirs

Future appreciation during the trust term inexcess of an IRS interest rate (2.4% in May2009) is transferred to heirs free of any gifttax Grantor must outlive GRAT term

Income tax paid on the trust property isessentially a tax free gift to heirs

If IRS challenges the asset valuation, theannuity self-adjusts, resulting in nounexpected taxable gift

GRAT is sanctioned under the InternalRevenue Code

Example #1

Situation:Parentwants to“freeze” thevalue of histaxableestate to thecurrentvalue,because heexpectscertainassets toappreciaterapidly

Solution:

Parent creates a $1,000,000 GRATwith a three-year term

Parent receives an annual annuitypayment for three years of $349,455

Parent has made no taxable gift

If the assets appreciate at 8% peryear for the three year term, the childwill inherit a tax-free gift of $125,242

Example #2

Situation:

Parent ownsa businessthat he wantsto movedown to hischildrenwithoutpaying gifttax. Hewould like aretirementcash flowfrom thebusiness.

Parent transfers $5,000,000 business to a 10year GRAT

Parent retains an annuity of $260,000, satisfiedfrom company distributions for 10 years

Taxable gift of $962,650 (assuming valuationdiscount of 35%) is sheltered by his lifetimetax-free gift allowance of $1million

At the end of 10 years, Parent is still alive andthe business is transferred outright to childrenwith no gift tax At that time, at 10% growth & income, it is

worth $8.8 million

Children can run and/or control the companyduring the GRAT term, if desired

The Fine Details of Strategy

Get the MostOut of YourGRAT

We can help with all the details to ensureyour GRAT is protected and performs: Trust agreement is flexible, to deal with

uncertain asset performance, a prematuredeath, and potential transfers Analysis of optimal GRAT term & annuity

amount Rollover and asset substitution options Marital deduction planning

Accurate gift and income tax reporting GST exemption allocations are frequent, costly

errors

Accurate and timely annuity payments Proper computations of asset ownership

between Grantor and Trust

Transfer future appreciation on assets, without losing access to currentvalue of the underlying asset transferred, and without paying gift tax.

Inter-Family Loans

Inter-Family Loan (Alt. #1)Transfer Appreciation. Retain Principal. Reduce Gift & Estate Tax.

SeniorFamily

Member

JuniorFamily

Member

Property

InstallmentNote

Inter-Family Loan (Alt. #2)Transfer Appreciation. Retain Principal. Reduce Gift & Estate Tax.

SeniorFamily

Member

JuniorFamily

Members

GrantorTrust

AppreciatedProperty

InstallmentNote

Balance ofTrust Assets

Planning Point:This Structure Avoids theRecognition of anyTaxable Gain on the Transaction

Inter-Family Loan (or Sale)

What is an Inter-Family Loan?

A parent loans cash, or sells assets to child, or to atrust for the benefit of child

Parent receives an installment note (alternatively, ademand note) for a term of years (usually a term lessthan parent’s life expectancy)

During the note term, any appreciation above theinterest rate on the note is transferred free of gift tax

If the note amount equals the fair market value of theassets loaned (or sold) no taxable gift results

If properly structured, loan performance may beenhanced with valuation discount planning

Inter-Family Loans

Advantages Get assets to children currently without gifttax

Future appreciation during the note term inexcess of an IRS interest rate (approx. 2%in 2009) is transferred to heirs free of anygift tax

If loan is between Grantor and his GrantorTrust

Entire transaction is disregarded for tax purposes

Income tax paid on the trust property isessentially a tax free gift to heirs

The transaction can be structured as ageneration-skipping planning vehicle

Example #1 Balloon Note

Parentwants to“freeze” thevalue of histaxableestate to thecurrentvalue, andwants tohelp kidsfund animportantpurchase,perhaps andbusiness

Solution: Parent sells $1,000,000 asset to child

(or a trust for the benefit of child)

Parent takes back a 9-year balloonnote for $1,000,000 with a 2% interestrate

Parent has made no taxable gift

If the assets appreciate at 8% peryear for the 9 year term, the child willinherit a tax-free gift of $749,000(before any income tax effect).

Example #2 Self-canceling Note

Parentneeds to doestateplanning tominimizeestate tax.Parent alsowants togive herchildren acashgeneratingasset.

Solution: Parent is 80 years old. She sells

$1,000,000 asset to a “grantor” trust forthe benefit of child.

Parent takes back an 8 year note with a2.4% interest rate

Note is self-canceling, if Parent dieswithin 8 years

Parent receives $185,400 a year forthree years, then dies and note isextinguished

$443,800 is transferred to heirs atParent’s death without gift or estate tax


Get the Mostout of YourLoanArrangement

We can help with all the details to ensure yourtransaction is protected and performs:

Loan documentation must be flexible andcomplete

Prepayment terms, adequate interest,renegotiations, transferability, selfcanceling features, downside valuationprotection

Timely payments

Capture upside appreciation

Gift and income tax reporting must bealigned

Creative capitalization options for a trustpurchaser

Transfer your second home to your children in the future at a significantlyreduced current gift tax cost, and retain the right to use the home indefinitely

Qualified Personal Residence Trust

Qualified Personal Residence TrustTransfer Vacation Home. Right to Use. Reduce Gift &Estate Tax.

SeniorFamily

Member

JuniorFamily

Member

Trust

VacationHome

PersonalUse

for term ofyears

RemainingAssets

What is a Qualified PersonalResidence Trust?

Grantor transfers home to a Trust

Grantor retains the right to use the home for a fixed period ofyears

At the end of the trust term, the house passes:

To a continuing trust for the benefit of children, or for thebenefit of spouse and children, or to children outright

A taxable gift occurs when home is transferred to the trust

The taxable gift is a reduced amount, equal only to thevalue of the trust remainder (after the fixed term)

If Grantor wants to continue to use the home after the fixedterm:

Grantor can rent the house back from children, or

Grantor can access the home through his survivingspouse’s income interest in a continuing trust, if any

Qualified Personal ResidenceTrust

Advantages Reduced upfront gift tax cost and the home is

removed from your estate Grantor must outlive QPRT term

Any future appreciation on the home is a tax-free giftto heirs Grantor must outlive QPRT term

Continued use of home Grantor may have to rent, after QPRT term ends

If home is sold and not replaced, QPRT converts to aGRAT

Nothing changes for income tax purposes, duringthe term The QPRT can sell the home and you can still use

your income tax exemption

You still deduct all the expenses during the QPRT term

Example

Grantor, age 60 transfers $1,000,000 family“heirloom” vacation home to a trust

Grantor continues to use the home for a period of15 years

At the end of 15 years, the home is transferred toa continuing trust for the benefit of spouse andchildren

Grantor can continue to use the home rent-freewhile is spouse is living, and thereafter must payFMV rent

Grantor’s taxable gift in year one is only $495,150 The home transferred to children free of gift tax in

year 15 is worth $2,078,000 at 5% appreciation

Example: Qualified PersonalResidence Trust with Continuing Trust

SeniorFamily

Member Trust

Vacation Home

PersonalUse

for Term ofYears

RemainingAssets

TrustSpouse

PersonalUse

for Life

JuniorFamily

Member

Vacation Home

Step 1

Step 2

Step 3

Step 4


Get the MostOut of YourQPRT

We can help with all the details to ensureyour QPRT is protected and performs Proper gift tax return reporting Gift-splitting elections and GST exemption

allocations are frequent, costly errors

Flexible document to address potential “real-life” situations in terms of what eventually willhappen to the home

Proper planning for real estate tax impact

Advanced structuring options, includingfractional share transfers, home exchanges,and reverse QPRT arrangements, andcontinuing spousal trusts

Reduce income and estate tax on an appreciated asset. Retain familyaccess to cash flow from the asset. Benefit charity in the future.

Charitable Remainder Trust

Charitable Remainder TrustSell Appreciated Asset. Reduce Income & Estate Tax. Benefit Family & Charity.

SeniorFamily

Members Trust

AppreciatedProperty

Annuity orUnitrust

Interest forLife or Term

of Years Remaining Assets

CharitableOrganization

What is a Charitable Remainder Trust?

Grantor transfers an appreciated asset to atrust

Grantor retains an income interest for life(lives)or a term of years (20 year max), or shorter of

Income interest is based upon a fixed percentage,trust income, or both

The fixed percentage is either an annuity (% of initialFMV) interest, or a unitrust (% of annual FMV) interest

At the end of the income interest the trustassets are distributed to an outside charity, ora family foundation

What is a Charitable Remainder Trust?

Different Types of CRTs: Unitrust (CRUT): Fixed percentage of annual FMV Annuity Trust (CRAT): Fixed percentage of initial FMV Net Income CRUT (NICRUT): lesser of trust income or

fixed percentage Net Income with Make-up CRUT (NIMCRUT): lesser of net

income or fixed percentage, with a make-up distribution inyears when net income exceeds % of FMV

FLIP CRUT: Lesser of income or % of FMV until aspecified event, then flips to a standard CRUT

Income interest must be 5%-50% of trust value peryear

Actuarial value of charitable remainder must be atleast 10%

Charitable Remainder Trust

Advantages An appreciated asset may be sold inside a CRT

without current income tax Good business succession strategy when coupled

with a corporate redemption

Good diversification strategy for concentrated stockposition

Income and gift (and/or estate) tax charitablededuction for the future value of charity’s interest,if properly structured

Retirement income tool, similar to an IRA Grantor can only access income interest

CRT is a tax-deferred vehicle, similar to an IRA Distributions to Grantor are taxable

Example #1 Sale of AppreciatedAsset

Situation:

Grantorneeds to sellsomeundiversifiedholdings toprotect herretirement.The incometax on thegain wouldbe significant.Grantor alsoneeds estatetax planning.

Solution: 65 year-old Grantor creates a CRT and

transfers $1,000,000 of appreciated assets

CRT sells the assets and realizes a$750,000 gain, but recognizes no gain fortax purposes

Grantor retains the right to 7% of the annualfair market value of the trust assets, totaling$1,290,000 (before taxes) for life (at an 8%rate)

Charitable deduction in year one is $357,050and charity receives $1,180,000 in year 18,at Grantor’s death

Grantor’s estate receives an estate taxdeduction for CRT assets included in estate

Example #2 Succession Planning

Situation:

Grantorwants to sellappreciatedbusiness tochildren. Hedoesn’t wantto pay asignificantincome tax.He wantsretirementcash flow.

Solution:

65 year-old Grantor creates a CRT andtransfers $1,000,000 of XYZ stock

CRT stock is later redeemed by XYZ

Grantor retains the right to a % of theannual fair market value of the trustassets for life

Children can operate the business, andnow own 100% of it.

Business can purchase life insurance onParent to replace redemption proceeds,if desired

Charitable Remainder Trust #2Charitable Bail-Out of Business

SeniorFamily

Members CRT

XYZ Stock

Annuity orUnitrust

Interest forLife or Term

of Years Remaining Assets


XYZ

Cash toRedeemStock in

XYZ

XYZ Stock


Get the MostOur of YourCRT

Detailed analysis of income interest options:

CRUT, CRAT, NIMCRUT, NICRUT, FLIPCRUT –the options are dizzying

“Spigot” planning with an LLC investment toenhance strategy performance through moreincome tax deferral

Business succession planning with CRT and asubsequent corporate redemption

“Unwinding” options and analysis

Flexible document so that:

a private foundation is a remainder charity option

a charity can be switched

an income interest can be revoked

a hard-to-value or special asset is suitable

Transfer an income interest to charity for a term of years . When charity’s termends, trust assets are distributed to family. Reduce or avoid significant incomeand estate tax.

Charitable Lead Trust

Charitable Lead TrustReduce Significant Income & Estate Tax. Benefit Family & Charity.

SeniorFamily

Members Trust

AppreciatedProperty

IncomeInterest

for Term ofYears

RemainingAssets


JuniorFamily

Members

What is a Charitable Lead Trust?

Grantor (or Grantor’s estate) transfers assets to atrust for the benefit of charity and his family

Charity receives a specified amount annually for aterm of years The amount can take the form of an annuity (fixed %

of initial FMV), or a unitrust (fixed % of annual FMV)

When the term ends, assets are transferred toheirs, or back to Grantor

May be structured to be suitable for use with aprivate foundation

May be structured to be suitable for a contributionof a closely-held business

Charitable Lead Trust

Advantages A CLT can produce significant estate & gift taxsavings if heirs receive the trust remainder

Taxable gift or estate is reduced by the value ofcharities income interest

CLT postpones assets to heirs, which may bedesirable if heirs are young

Lifetime CLT may be structured as a “grantor trust”,in which case Grantor receives an income & gift taxdeduction (but also pays tax on the CLT income)

Testamentary CLT can be based on a formuladesigned to effectively eliminate estate tax

If properly structured, can be a tremendous way touse generation-skipping tax exemption

Example #1 No estate tax plan

Grandfatherwants to usehisgeneration-skippingexemption of$2 million athis deathand alsowants tofund hisfamilyfoundationto avoid anyestate taxexposure

Grandfather dies and his estate transfers$4 million to a ten year, 7% CLUT

$2 million of his Generation-skipping taxexemption is used

$2 million charitable deduction is created

The CLT assets grow at 8% per year

His foundation receives a 7% unitrustpayment per year for ten years, totaling$2.9 million

In year eleven, his grandchildren inherit$4.4 million without further estate tax

Example #1Testamentary Charitable Lead Unitrust for Generation-Skipping

SeniorFamily

Member’s

EstateCLUT

AppreciatedProperty

See Note 1

UnitrustInterest

for Term ofYears

RemainingAssets


Grandchildren

Note 1: A formula may be used topeg the GST exemption remaining

Example #2 Testamentary Charitable LeadAnnuity Trust For a Family Business

Situation:

Parent hassignificantestate taxexposure.He likes theidea offorming afamilyfoundation ,but wantshis kids tohave thefamilybusiness.

Solution

Parent revises his estate planning documents to set-up aTestamentary Charitable Lead Annuity Trust, and gives hischildren the option to buy the business from his Estate inexchange for a Note

When Parent dies, children may own and operate the businessimmediately (once probate court approves of it)

The children make interest payments on the Note (with cash fromthe business operations)

This cash is used to fund the Annuity to the family Foundation

When the CLAT terminates, the Note may be effectivelyextinguished because the children are on both sides of the Note

Estate tax may be effectively eliminated, and some futureappreciation during the TCLAT term may be an additional tax-freegift

Example #2 Testamentary Charitable LeadAnnuity Trust for a Family Business

SeniorFamily

Member’s

EstateCLAT

InstallmentNote

IncomeInterest

RemainingAssets


JuniorFamily

Members

Business

InstallmentNote

Step 1: probatecourt approvaland sellbusiness tochildren

Step 2: fund CLATwith Note

Step 3: CLAT satisfies incomeInterest with Note payments

Step 4: When termends, Note is effectivelyextinguished, becausechildren inherit theCLAT remainder

The Result: estate tax elimination, and children immediately own the business


Get the MostOut of YourCharitableLead Trust

We can help you structure your CLT toensure that it is protected and performs Proper structure to accommodate the

funding of a family business or investmentcompany

Proper structure to accommodate the use offamily foundations

Creative financing structures to get familyaccess to CLT assets during the term

Flexible funding options, including fundingformulas and powers of appointment

Zero estate tax options and projections

Reduce estate tax, retain control, simplify asset management acrossmultiple family members, protect assets from creditors.

Family Limited Liability Company

Family Limited Liability Co.

SeniorFamily

Members

JuniorFamily

Members

LLC

InvestmentAssets

Contributed

Voting &NonvotingInterestsReceived

NonvotingInterests

Gifted or SoldOver Time Typical Structure on

Day One, is 98%nonvoting, 2% voting

What is a Family Limited Liability Co.?

Family members contribute investment assets to an LLC Family members take back a membership interest in the

LLC, based upon a their share of the total value ofassets contributed

Membership interests can be voting and nonvoting Typical structure is 98% nonvoting, 2% voting to

concentrate control among senior family members

LLC is operated by its Manager, a senior family member Family members must abide by LLC operating

documents, which lays-out access to distributions,transfers of ownership limitations, and liquidationproceeds

Distributions of income or principal are generally to bemade on a prorata basis

Family Limited Liability Company

Advantages Asset Management Benefits to Pooling Resources:

Access to alternative investments (especially fortrusts or individuals who don’t meet theaccredited investor definition)

Opportunity for better fee arrangements

Centralize family asset management with themost capable family members

Some investments, like private equity aren’ttransferable, so they can be “wrapped” in a familyLLC beforehand

Creditor Protection Benefits

Operating agreement restricts outsider or ex-spousal access to underlying assets

Family Limited Liability Co.

Advantages,continued

Family Acrimony

Arbitration, versus litigation mandates

Control Benefits

Nonvoting junior family members have littlecontrol over LLC operations, and discretionaryaccess to LLC assets

Simplify gift administration of real estate or otherassets that aren’t easily divisible

Avoid out of state probate on real estate

Valuation discounts on gifts or bequests may bepossible if properly structured

IRS could challenge discount amount

Example

Parentsneed estatetax planning,and is willingto transferappreciatingreal estatepropertiesandsecurities tochildren overtime, butaren’t readyto give upcontrol .

Parents contributes real estate LLCs andportfolio of securities to a family LLC

Parents receive voting and nonvoting interestsin the family LLC

Over time, parents gift family LLC nonvotinginterests to children

Parents manage the family LLC

Valuation expert determines that a 35%valuation discount is applicable for lack ofcontrol and marketability

$1,000,000 of ownership may be taxable asonly a $650,000 gift . This gift can be offset by the $13,000 per person

annual exclusion over a period of several years

Fine Details of Strategy

Get the MostOut of YourFamily LLC

Does Your Family LLC have abusiness purpose?

We can help you structure your FamilyLLC to that it is protected and performs

Careful monitoring of case law & legislation

Valuation discount historical data

Tracking of “bad fact” scenarios

Careful administration of LLC

Documentation of gifts, business meetings,capital accounts, prorata distributions

Careful drafting of LLC to optimize controlaspects and valuation discount potential

Avoid estate taxation of life insurance proceeds. Replace wealth going tocharity. Use proceeds to fund estate tax, business buy-outs, or spousalsupport.

Life Insurance Planning

Life Insurance Trust – During LifeAvoid Estate Tax on Proceeds. Benefit Spouse & Family. Provide Liquidity.

InsurancePolicy

Trust

Insured

Cash GiftforPremiums

InsurancePremiums

Life Insurance Trust – After DeathAvoid Estate Tax on Proceeds. Benefit Spouse & Family. Provide Liquidity.

InsurancePolicy

Trust

SpouseChildre

n

InsuranceProceeds

Income Principal

What is a Life Insurance Trust?

Grantor transfers cash to a trust

Trust is authorized to purchase insurance on thelife of the Grantor, within the terms of the trustagreement

Trust purchases life insurance on Grantor’s life

Grantor funds the trust every year with sufficientcash to pay the required insurance premiums

At Grantor’s death, trust collects the proceeds,and may use the proceeds to benefit survivingspouse and heirs, make loans to grantor’s estate,or buy-out a business partner

Life Insurance Trust

Advantages If properly structured, life insurance proceeds

are not included in Grantor’s estate Plan to avoid the ‘three year rule”

Leverage of insurance vehicle can passtremendous wealth in the event of apremature death

Surviving family members can access trustincome and principal

Insurance premiums can be covered withannual exclusions to avoid gift tax

Liquidity source to pay debts, death taxes,and redemptions

Creditor protection for trust assets

Example

Situation:

Parent wantsto buyinsurance toprotect hisspouse andprovideliquidity uponhis death toredeem out abusinesspartner. Healready has ataxableestate, andwants toavoid furtherexposure.

Solution Grantor gets pricing on a $1,000,000 insurance

policy

Grantor funds an insurance trust with sufficient cashto purchase the policy

Trust applies to buy insurance on Grantor

Trust pays the premiums directly to the insurancecompany

Grantor dies, and $1,000,000 proceeds arecollected by the trust, saving $450,000 in estate tax

Trust uses cash to buy-out business partner

Trust supports spouse with income from thebusiness

Fine Details of Insurance Planning

Get the MostOut of YourInsuranceTrust

We can help you plan to ensure your insurancetrust is protected and performs Creative structuring to avoid three-year rule for

existing policies

Creative financing structures for large premiums

Insurance leverage using qualified plan assets

Document drafting that ensures no estate taxinclusion

Trust administration to avoid incidents ofownership in the policy (causing estate inclusion)

Advanced planning to couple with charitablevehicles, family LLCs, buy-sells, and dynastytrusts

Diversify and avoid immediate income taxation

Concentrations in a Single Stock Position

Stock Diversification Strategies

Borrow Against Stock Position Up to 50% of the value, typically

Invest loan proceeds in a diversified portfolio

Still retain upside (and downside) on stock position

Put Options Downside protection in the event of a decline

Purchase put with cash premiums

If stock declines, you may: Sell the stock at a put option price which is higher than

current market price, or

Sell the option at a gain


Variable Prepaid Forward

Effective collar around the stock, with fulldownside protection and certain upsideparticipation

Receive substantial upfront cash advance relatedto a future stock sale agreement

Stock is pledged as collateral

Cash may be invested in a diversified portfolio

Transaction stays open 3-5 years, and capitalgains tax may be deferred during that time frame


Zero-Cost Collar Investor sells a call option, and purchases a put

option, so net cash outflow

Investor receives some downside protection, andsome upside participation

At maturity If stock is below the call option exercise price you pay

cash to brokerage firm (or deliver stock) for thedifference

If price is below put option exercise price, brokeragefirm will make a cash payment for the difference


Exchange Fund Investor contributes concentrated stock position

to an investment partnership

Other investors contribute stock positions, andthe result is a diversified portfolio

Limited partnership may invest in other assetclasses, like real estate to enhance diversification

After 7 years, the limited partnership terminates,and investors receive their share of the diversifiedportfolio of at least 10 stocks with incurring capitalgains tax


Transfer stock to a charitable trust or publiccharity Defer (or avoid) income taxation on stock

proceeds over your life

Receive income tax deduction for value expectedto go to charity

Avoid estate tax on stock

Receive an income stream for life, to support yourretirement: Charitable Remainder Trust,

Pooled Income Fund, or

Charitable Gift Annuity.

Disclosures

This presentation is for informational purposes only and is notintended to, and does not constitute tax advice.

Any U.S. federal tax advice contained in this document is notintended or written to be used, and cannot be used, for thepurpose of (i) avoiding penalties under the Internal RevenueCode, or (ii) promoting, marketing, or recommending toanother party any transaction or matter that is contained inthis document.

AVANT is a brand that refers to AVANT Financial, LLC andAVANT Advisors, PLLC. AVANT Financial, LLC is not a lawfirm or investment advisor and does not provide legal, tax orinvestment advice. AVANT Financial, LLC is an affiliate ofAVANT Advisors, PLLC, a Michigan law firm.

Please consult your personal legal and tax professionalsbefore proceeding with any financial, tax or estate planningstrategy.

Taxstrategies

Documents

trust property

gift estate tax

tax free gift

gift tax retirement

gift tax familymember

grat trust agreement

accurate gift

grat term income tax