QTIP Trusts

On April 27, 2022, the IRS released proposed regulations that follow up on the initial “Anti-Clawback” regulations released in 2019. The proposed regulations provide guidance on how various estate planning strategies may be treated in…

Between a simpler estate plan that benefits the spouse and a more complicated bypass trust plan designed to reduce estate taxes. For many clients, the high federal estate tax exemption means their estate will not be subject to tax, but if…

With the amount of the federal estate tax exemption likely to drop to a lower, but as yet unknown, amount, more clients may be subject to estate taxation. This may mean that a bypass trust is the best plan for more clients, but when the…

The uncertainty that drove a significant amount of estate planning at the end of 2020 has carried over into the new year, with many attorneys drafting trusts for clients in an effort to use the relatively high gift and estate tax exemption…

Estate tax planning is currently on the back burner for most estate planners, because it’s not a concern for the vast majority of our clients. However, with the upcoming election and a dramatic new need for revenue, the estate tax exemption…

A recent InterActive Legal blog post discussed the benefits of using a Clayton QTIP. In this Subscriber Drafting Webinar, we will focus on how to draft an estate plan that incorporates this type of trust.

Only when I began working with ILS documents did I learn what a great option the Clayton QTIP can be for flexibility in estate planning, as an alternative – or in addition to – a disclaimer plan. Had I not started working with ILS, I…

In this webinar, we will look at the Tax Planning screen in greater detail, and examine how the questions asked there relate to provisions in the final document.

In this webinar, we will discuss drafting estate plans for married couples with a "wait-and-see" tax planning approach.

This presentation is provided to help planners use the best strategies, and follow appropriate procedures, for assuring that married clients and surviving spouses are best situated from a tax, estate planning, and creditor protection…