Resources

NEW! Capital Required to Transfer
To emphasize the benefit of planning today, this presentation illustrates the capital required to complete a large gift under different estate- and gift-tax regimes, both during life and at death. It then compares that capital requirement to the capital required to purchase a life insurance policy with associated death benefit.

AFR Planning Today: Private Financing
To emphasize the benefit of planning today, this two-to-three-page presentation demonstrates the benefits of planning with intra-family loans in the current low-interest-rate environment.

Sale to a Grantor Trust
"Sale to a Grantor Trust" is a comprehensive presentation that provides information on the advantages and considerations associated with implementing a sale to a grantor trust and the role life insurance may play in the transaction. It provides detailed analysis comparing a "do nothing" strategy to performing the transaction with each applicable moving part.

Gifting Strategies
This comprehensive presentation allows you to compare the benefits of gifting to an irrevocable life insurance trust to purchase a life insurance policy versus simply gifting alone or making no gifts whatsoever. It takes into account all forms of gifting (annual, lifetime, taxable) and provides flexibility in areas such as discounting, tax regimes after 2012 and life expectancy.

Historical AFR Rates
This one-pager allows you to quickly get today's short-term, midterm and long-term AFR rates going all the way back to 1996, and provides them in a graphical format for easy historical comparison.

Benefits of Annual Gifting
In an effort to illustrate the benefits of life insurance, this presentation demonstrates the value of annually gifting amounts to a trust in order to purchase life insurance, and compares this scenario to investing the funds within the trust or not gifting at all. Flow charts, graphs and tables are utilized to enhance the presentation and visually represent the value of life insurance as a part of one's estate plan.

Taking Advantage of the Unified Credit with Dynasty Trust
With the unified credit now at $5 million for individuals and set to expire in 2013, now is a great time for clients to consider making large gifts in trust. This snapshot shows the benefit of making a gift to a dynasty trust and compares the trust values with and without the purchase of life insurance.

Life Expectancy Snapshot
The "Life Expectancy" snapshot, which incorporates underwriting status (including table ratings), estimates your client's life expectancy and presents the probability of death graphically, with values based on the 2001 CSO Mortality and 2008 VBT Primary tables.