Two factors are converging to cause certain clients to consider creating family banks in 2012. The first is the phenomenal success of estate-freezing gift strategies (primarily, grantor retained annuity trusts and sales to intentionally defective grantor trusts) that were put in place during the early months of 2009. The success of those strategies has caused a shift of assets to children from parents that has far exceeded expectations and, in many cases, has left paren
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