Creative Wealth Planning with Grantor Trusts, Family Limited Partnerships, and Family Limited Liability Companies

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dc.creatorAlexander, Robert G.
dc.creatorKlemmer, Dallas E.
dc.date.accessioned2017-10-24T17:11:36Z
dc.date.available2017-10-24T17:11:36Z
dc.date.issued2010
dc.description.abstractWith the 2010 Federal Tax law changes, the nature of estate, tax, and wealth planning changed as well. This change had a substantial effect on the GST tax. This article focuses on combining Grantor retained Annuity Trusts (GRATs), Intentionally Defective Grantor Trusts (IDGTs), and Beneficiary Defective Investors Trusts (BDITs) with Family Limited Partnerships (FLPs) and Family Limited Liability Companies (FLLCs) and wealth transfer issues related to these entities. A practitioner should look for a jurisdiction that has well developed wealth transfer protection laws and implement creative planning tools to give their clients the greatest monetary benefit.en_US
dc.identifier.citation2 EST. PLAN. & COMMUNITY PROP. L. J. 307en_US
dc.identifier.urihttp://hdl.handle.net/2346/73271
dc.language.isoengen_US
dc.publisherEstate Planning & Community Property Law Journalen_US
dc.subjectEstateen_US
dc.subjectFamilyen_US
dc.subjectGiftsen_US
dc.subjectFamily limited partnershipen_US
dc.subjectFLPsen_US
dc.subjectGoods and services taxen_US
dc.subjectGSTen_US
dc.subjectTrustsen_US
dc.subjectWealth managementen_US
dc.subjectGrantor retained annuity trustsen_US
dc.subjectGRATsen_US
dc.subjectIntentionally defective grantor trustsen_US
dc.subjectIDGTsen_US
dc.subjectBeneficiary defective investors trustsen_US
dc.subjectBDITsen_US
dc.subjectFamily limited liability companiesen_US
dc.subjectFLLCsen_US
dc.titleCreative Wealth Planning with Grantor Trusts, Family Limited Partnerships, and Family Limited Liability Companiesen_US
dc.typeArticleen_US

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