• Planning for the Payment of the Estate Tax for the Surviving Spouse with Children
• Planning for the Estate Owner with No Children
• The Married Estate Owner with Children from a Previous Marriage Providing for Two Different Families
• Life Insurance in lieu of a Direct Bequest to the Children in a Large Estate
• Outright Bequest Versus Bequest via Trust Arrangement
• Estate Planning Considerations for Resident and Non-Resident Aliens
• The Estate Transfer to a Non-Citizen Spouse
• Creating a Living Trust to Save Probate Fees
• Too Much Joint Property and Problems Allocating Assets to Fund Unified Credit Trust
• The Planned Disclaimer
• Post-Mortem Planning: Utilizing the Previously Taxed Property (PTP) Credit for the Terminally Ill Surviving Spouse
• Creating a New Asset to Cover the Growing Estate Tax
• The Expensive Price of Installment Payment for Federal Estate Taxes (IRC Section 6166)
• Special Use Valuation for Qualified Real Property
• Funding Analysis of Various Methods to Pay Estate Settlement Costs
• Using a Qualified Retirement Plan to Fund a Unified Credit Trust
• Benefits Payable to a Surviving Spouse via a Conduit QTIP Trust

• The Majority Interest Gift which Qualifies for the Minority Interest Discount
• Lifetime Gift of Business to Enable Both Spouses to Obtain Minority Interest Discount
• Gifts to Family Members via the Family Limited Partnership Arrangement
• Gifting the General Partner Interest and Retaining the Limited Partner Interest The Family Limited Partnership in Lieu of an Irrevocable Life Insurance Trust
• Utilizing a Qualified Retirement Plan to Enhance Your Estate Distribution
• The Purchase of Survivorship Life Insurance in a Qualified Retirement Plan for Subsequent Transfer to an Irrevocable Life Insurance Trust
• The Advantages of Using Life Insurance to Maximize the Use of Unified Credit and/or Annual Exclusion Gifts
• The Gift to the Terminally Ill Spouse to Utilize Unified Credit and also Plan for Basis Step Up of Gifted Assets
• Qualified Family-Owned Business Deduction (Married Business Owner Dies First)
• Qualified Family-Owned Business Deduction (Non-Business Owner Spouse Dies First)

• Qualified Personal Residence Trust (Residential GRIT)
• The Minority Interest QPRT
• The Qualified Personal Residence Trust and the Sale of the Residence and Rollover to a GRAT
• Using a Grantor Trust as the Remainder Interest Beneficiary of a QPRT
• Funding Life Insurance Premiums via a QPRT
• The Non-Family Gift via GRIT
• Grantor Retained Annuity Trust
• The Zero Minimum Gift GRAT (Funded with a Discounted Income Producing Asset)
• Short Term Zero Minimum Gift GRAT (Funded with a Non-Income Appreciating Asset)
• Funding Life Insurance Premiums via a Minimum Gift Short Term GRAT
• The Advantage of the Short Term Rolling GRATs
• The Charitable Short Term GRAT
• The Advantages of Distributing Limited Partnership Assets to Fund the Annuity Payout in a GRAT
• Sale/Gift of an Income Producing Asset to a Grantor Trust
• Sale/Gift of a Non-Income Producing Asset to a Grantor Trust
• Funding Life Insurance Premiums via a Gift/Sale to a Grantor Trust
• Self Cancelling Installment/Balloon Note (SCIN)
• The Private Annuity
• Using IRS Mortality Tables for the Estate Owner with Less Than Standard Life Expectancy

• A Unified Credit Gift to a GST Life Insurance Trust Utilizing Gift Splitting and Single Life Coverage
• A Unified Credit Gift to a GST Life Insurance Trust Utilizing Gift Splitting and Survivorship Life Coverage
• Limiting the Crummey Withdrawal Right to $5,000 for the Multiple Skip GST Life Insurance Trust
• Using the Hanging Power of Appointment to Qualify a GST Gift for the Annual Exclusion
• Qualifying for Both the Gift Tax Annual Exclusion and the GST Annual Exclusion via the "Direct Skip" Trust
• Separate GST Life Insurance Trusts for Children and Grandchildren
• The Predeceased Parent and the GST Problem for Irrevocable Life Insurance Trust
• The Deflected Inheritance

• Selecting Assets to Fund Lifetime Charitable Gift
• Charitable Remainder Unitrust
• Charitable Remainder Annuity Trust
• Charitable Remainder Trust with Wealth Replacement Option
• Net Income Make-up with Charitable Remainder Unitrust (NIMCRUT)
• Charitable Lead Annuity Trust (Funded with Discounted Income Producing Asset)
• Charitable Lead Annuity Trust (For a Term Certain) (Funded with a Non-Income Producing Appreciating Asset)
• Funding Life Insurance Premiums via Gift CLAT
• The Advantage of Using Qualified Plan Assets or IRAs to Fund Charitable Bequests
• Funding the Death-Time Charitable Gift with Life Insurance
• Testamentary Charitable Remainder Trust (Funded via Qualified Retirement Proceeds)
• Testamentary Charitable Remainder Trust (Funded via Capital Asset)
• Testamentary Charitable Lead Annuity Trust (For a Term Certain)
• Private Charitable Foundations

• The Tax-Free Real Estate Split-off
• The Limited Liability Company
• Equalizing the Estate Distribution while Passing the Business to the Child Active in the Business
• Using a 303 Stock Redemption to Downsize the Business to Equalize the Estate Distribution to the Non-Business Children
• Transferring the Family Business to the Non-Active Spouse or to the Active Children
• The Non-Leveraged ESOP
• The Leveraged ESOP
• The Stock Redemption Buy/Sell
• Family Corporation Buy/Sell
• The Corporation Cross-Purchase Buy/Sell
• The Partnership Cross-Purchase Buy/Sell
• The Insured "S" Corporation Buy/Sell and the Step-up in Cost Basis to the Surviving Stockholder
• Cross-Owned Life Insurance to Fund a Stock Redemption (Wait and See Buy/Sell)
• Structuring a Family Limited Partnership to Help Your Children Purchase Your Co-Stockholder's Business Interest

• Transfer of Corporate Life Insurance to Co-Stockholder
• Key Person Life Insurance
• The Split Dollar Life Insurance Plan
• The Non-Qualified Deferred Compensation Plan
• The Salary Continuation Plan
• The Combination Plan: Key Person, Split Dollar, and Supplemental Retirement Plan
• Executive Bonus Plan

Co-authored by Leonard J. Witman, Esq., Witman, Stadtmauer & Michaels, Florham Park, NJ and Frank L. Rainaldi, CLU, ChFC