Wealthy Individuals Holding Substantial Passive Investments

Integrated Wealth Transfer Planning

Evaluation of techniques to reduce the overall transfer tax (i.e., gift, estate and generation-skipping transfer taxes) burden on the transfer of family wealth through various forms of lifetime transfers. This includes outright gifts, gifts to Grantor Retained Income Trusts, gifts to Qualified Personal Residence Trusts, gifts to Grantor Retained Annuity Trusts, Private Annuities, and Installment Sales to Grantor or Nongrantor Trusts, and the preparation of Gift Tax Returns. 


Valuation Planning

Selection and application of the various valuation standards as they apply to the client's assets including family business interests, with a view to position the family wealth for favorable valuation adjustments for transfer tax purposes. 


Succession Planning

Consideration of the unique issues relating to family business interests in terms of continuity of management, valuation planning, and positioning the owner's estate for favorable transfer tax provisions applicable to business interests (e.g. "special use valuation," qualified family owned business interest deduction, and installment payment of estate tax).