GENERAL GIFT PLANNING

Tax-free Gifts

College Savings Plans

Crummey Trusts and Intentionally Defective Trusts

Generation Skipping Trusts (or Dynasty Trusts)

Business Opportunities

Spousal Planning

FREEZE AND DISCOUNTING TECHNIQUES

Grantor Retained Trusts

Grantor Retained Interest Trusts (GRITs)

Qualified Personal Residence Trusts (QPRTs)

Grantor Retained Annuity Trusts (GRATs) and Grantor Retained Unitrusts (GRUTs)

Installment Sales

Sales to an Intentionally Defective Grantor Trust (an IDIT)

Self Canceling Installment Notes (SCINs)

Private Annuities

Family Limited Partnerships (FLPs) and Limited Liability Companies (LLCs)

Transfers of Stock Options

LIFE INSURANCE PLANNING

Irrevocable Insurance Trusts

Split Dollar (and Family Split Dollar) Insurance Plans

CHARITABLE PLANNING TECHNIQUES

Charitable Remainder Trusts (CRATs and CRUTs)

Charitable Lead Trusts

Charitable Gift Annuities

Pooled Income Funds

Private Charitable Foundations

Community Foundations; Donor Advised & Donor Directed Charitable Funds; Supporting Organizations

OTHER PLANNING TECHNIQUES

Expatriation

Planning with Retirement Plan Assets

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