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Planning in a Low-Interest Rate Environment: Integrating Borrowing in Your Estate Planning Strategies

Watch live September 18, 2018 | 12:00pm ET / 9:00am PT

Jeffrey C. Wolken
National Director of Wealth
and Fiduciary Planning
Wilmington Trust
Alvina H. Lo
Chief Wealth Strategist
Susan Lipp
Editor in Chief
Trusts & Estates

We continue to live in a relatively low-interest rate environment despite the Federal Reserve raising interest rates in recent years. Certain estate planning strategies such as Grantor Retained Annuity Trust (GRAT) or Sale to an Intentionally Defective Grantor Trust (IDGT) and Intra-Family Loans (IFL) continue to be very effective and popular. Coupled with Tax Reform and the now increased Federal Transfer Tax Exemption, wealthy individuals have a great opportunity to transfer significant amount of wealth to the next generation.

For those engaging in these estate planning strategies, another way to enhance the planning could be through borrowing, or leverage. With today’s low interest rate, adding leverage to one’s estate plan could provide significant down-side protection with minimum additional outlay. Integrating a borrowing component to an existing IDGT can also provide income tax benefit to the family.

This webinar will address:

  • Basic primer on estate planning strategies suitable in low-interest rate environment
  • Using borrowing to protect the down-side in a “locked-in” GRAT
  • The income tax benefit of asset substitution in an IDGT

The NAEPC has approved this program for one (1) CE credit hour in estate planning for the AEP® designation program.
Investments & Wealth Institute (formerly IMCA) has accepted this program for 1 hour(s) of CE credit toward the CIMA® and CPWA® certifications.
LIVE EVENT ONLY: The Certified Financial Planner (CFP) Board of Standards has approved this program for one (1) CE credit hour.

Not able to attend? Register anyway! Archived versions of webinars are available to watch ON DEMAND 24-hours after broadcast. If you registered, you will receive an email with login instructions as soon as the replay is available.

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TAGS: Resources