Tag: Koley Jessen

The “Write” Plan

A Grantor Retained Annuity Trust is a planning tool that you may use to transfer assets to your beneficiaries with little, or possibly no, wealth transfer tax costs. The primary benefit of a GRAT is to freeze the value of the property transferred to the trust, so that the future […]

The “Write” Plan

The Tax Cuts and Jobs Act was signed into law on December 22, 2017, doubling the amount a taxpayer may leave to his or her beneficiaries without paying the federal estate tax. However, this is one of the individual tax changes in the new law which “sunset” on December 31, […]

The “Write” Plan

Smart gift planning includes combining a donor’s charitable intent with income tax efficiency. As a donor, you want to assure you are maximizing your gifts to your favorite charities, while also maximizing your personal income tax benefits. Gifts of long-term appreciated assets can achieve both objectives. A gift of property […]

The ‘Write’ Plan

A column on estate and financial planning for everyone This is the final part of a six-part series examining estate planning needs that coincide with life’s milestones. If you’ve made the decision to separate from or divorce your spouse, there are many things that you need to address, and estate […]

The ‘Write’ Plan

A column on estate and financial planning for everyone This is the fifth part of a six-part series examining estate planning needs that coincide with life’s milestones. As your family grows to include adult children, their spouses, and your grandchildren, you should evaluate whether your estate plan provides for each […]