By Matthew S. Dana, Esq., CPA, LLM in Taxation Key Takeaways: A Charitable Remainder Trust (CRT) or an exchange fund allows investors to immediately diversify large, concentrated positions in highly appreciated stock like Nvidia while completely deferring immediate capital gains tax. Executing an installment sale to a Non-Grantor Trust under IRC Section 453 spreads recognized […]
The Importance of Collaboration in High-Net-Worth Estate Planning In my prior article, “Planning for Gilligan is different than planning for Thurston Howell, III” I mention the fact that for high-net-worth clients, it is very important to get all the advisors on the same page. Collaboration is critical. There are income tax issues, estate and gift […]
Appreciation in Value more Important than Using your Exemption
As estate planning attorneys, we recognize the importance of helping our high-net-worth clients understand the nuances of SLATs in divorce situations.
