table of contents

Table of Contents

New-Law Supplement

Part I – Introducing The Tax-Saving System

One Why Should You Read this Book?…Who Should Read This Book?
Two What Is an Estate Plan?
Three Estate Planning — How It’s Done Now
Four The Network: A Tax-Saving Wealth Preserving Concept
Five Don’t Just Avoid Probate…Totally Avoid Estate Taxes
Six Building the Family Wealth Protection Fortress
Seven Key to Success — Setting Your Goals
Eight An Introduction to the Strategies
Nine Yes, the System Works for the Little Guy
Ten Select Right Advisor/Second Opinion
Eleven The Final Test

Part II – The Basic Building – Block Tax Strategies

#1 Wealth Creation Trust (WEALTH CREATION T)
#2 Leveraged Gifts to the Family (LEV GIFT — FAM)
The Generation-Skipping Tax (GST)
The Cristofani Method
#3A The Magic of Life Insurance…Why and How the Rich Buy So Much Insurance
#3B Analyze Existing Insurance Policies
#3C Wealth Producing Breakthrough: Premium Financing
(PREM FIN), A New Way to Buy Life Insurance
#4 Junk Money (JUNK Strategy)

Part III – Tax Strategies That Reduce The Size of Your Estate

#5 Qualified Personal Residence Trust (QPRT)
#6 The Grantor Retained Annuity Trust (GRAT)
#7 The Magnificent Intentionally Defective Trust (IDT)
#8 Family Limited Partnership (FLIP)

Part IV – Tax Strategies That Create Wealth

#9 Tax-Free Education / Retirement Plan
The Rule of 72
#10 How to Save Your Qualified Plan Funds from the Tax Collector (IRD Strategy)
#11 Use Your Qualified Plan Money to Enrich Your Family Instead of the IRS (SUBTRUST)
#12A Leveraged Charitable Giving — An Overview
#12B Charitable Remainder Trust (CHAR RMNDR T)
(Includes CRAT, CRUT and NIMCRUT)

Part V – Other Leveraged Charitable Gifts

#13 Charitable Lead Trust (CHAR LEAD T)
A Summary of Split-Income Charitable Trusts
#14 Charitable Gift Annuity (CHAR GIFT ANNTY)
#15 Residence Charitable Gift (RES CHAR GIFT)
#16 Leveraged Charitable Gifts by Business (LEV CHAR GIFT — BUS) — A New Profit Center for Your Business

Part VI – Special Situations and The Non-Business End Game

#17 Maximizing the After-Tax Results When You Own Rental Real Estate
#17A A Non-Charitable approach — Combine a GRAT, a FLIP and a WEALTH CREATION T
#17B A Charitable Approach — Combine a Minority Discount with a CHAR LEAD T
#17C How to Get Real Estate Out of Your Closely Held Corporation
#17D A Charitable Variation: Get Real Estate Out of Your Corporation
#18 End Game Strategies
#18A Leveraging Your Unified Credit
#18B Paying Your Estate Tax During Life
#18C Using a CHAR RMNDR T at Death to Conquer IRD
#18D Combining a WEALTH CREATION T with a CHAR RMNDR T to conquer IRD.

Non-Business Case Studies: The Strategies in Action

Case Study
C/S #1 A Non-Charitable Approach
C/S #2 A Charitable Approach
C/S #3 A Charitable Approach

Part VII – Ending Business Life

#19 Sale of Your Closely Held Business
#20 Sale of Stock to Your Kids Is a No-No
#21 Voting vs. Nonvoting Stock (VOT/NONVOT STK)
#22 Transfer Considerations and Other Things You Should Know
#22A The Threat of Divorce
#22B What is the Value of Your Stock (for Tax Purposes)?
#22C Buy/Sell Agreements
#22D Only Business Children Should Ultimately Own the Business
#22E How to Transfer Your Business to the Business Children and Treat the Non-Business Children Fairly
#22F An IRS-Funded Charitable Buy/Sell Agreement
#22G Using a NIMCRUT to Gift Your Business…Then Retire

Part VIII – Transferring Your Privately Held Business

Case Study
C/S #4 A Non-Charitable Approach
C/S #5 A Charitable Approach

Part IX – Putting It All Together: How to Complete Your Family Wealth Protection Fortress

#1 How to Finish Your Personal Family Wealth Protection Fortress
#2 Asset Protection
#3 Foreign Structures for Asset Protection and Tax Savings
#4 Piecemeal Planning: An Expensive and Dangerous Game
#23 The Perfected Foreign Trust (PFT)


How Estate Tax is Calculated

Basic Charitable Tax Rules

Family Foundations/Private Foundations and Other Charitable Entities

Contributions of Property — Other than Long-Term Capital Gain Property

Summary of Deductions for Charitable Contributions

  • Individuals
    Income Tax — Corporations
    Estate Tax Charitable Deductions

Life Expectancy in Years

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