Jeffrey C. Wolken
National Director of Wealth
and Fiduciary Planning
Alvina H. Lo
Chief Wealth Strategist
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.
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