Using conservation easements as an estate planning tool

Article Abstract:

Charitable contributions of conservation easements is a valuable estate planning method which serves personal, social, and taxation functions. Estate and gift taxes can be minimized while environmental protection goals for contributors' property can be accomplished after transfer or death. The charitable deduction under IRC section 170 or the section 2031(c) estate tax exclusion are available if the transfer is to a qualified organization and if other requirements are met. The Taxpayer Relief Act of 1997 includes provisions making these contributions more attractive.

Estate Planning, Planning, Easements, Environmental aspects, Charitable contributions, Charitable donations

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GRATs vs. IDGETs: comparing the economic benefits

Article Abstract:

The authors examine the benefits of intentionally defective grantor trusts in relation to grantor retained annuity trusts and argue that estate planners could make better use of IDGTs.

Analysis, Grantor trusts

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Splitting assets between family and charities at death: using CLATs to improve the opportunity set

Article Abstract:

The authors discuss the tax advantages of using charitable lead annuity trusts in estate planning when dividing assets between family and charities.

Direct Life Insurance Carriers, Life insurance, Annuity Insurance, Usage, Charitable trusts, Annuities

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