Issues in the use of offshore integrated estate planning strategies

Article Abstract:

The author discusses offshore integrated estate planning strategies and their use.

United States, Methods, Analysis, Estate planning, Tax shelters

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Economic reality in estate planning: the case for remainder interest sales

Article Abstract:

The use of remainder interest sale transactions as a means of removing property from the estate can still be a viable planning tool if the transactions comport with economic reality and are properly structured. The sale price of the remainder interest should be equal to the actuarial value, and this value should be documented. Case law has questioned many attempts to use these transactions to pass property, but the questioned transactions did not properly demonstrate that full consideration was given. The valuation must meet economic reality standards.

Laws, regulations and rules, Valuation, Estate tax, Estate taxes, Remainders (Estates), Gift tax, Consideration (Law)

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