Menu Close Menu


Results may occur from taking action.  Desired results require implementation of sound strategies.

Wealth Accumulation & Preservation


           Irrevocable life insurance trusts eliminate estate tax on death benefits 

             Self-directed IRA accounts can acquire income producing real estate, increase investment returns, and build wealth 

                Defective grantor trusts increase residual value by having the grantor pay income tax on trust income and gains

                  Estate and gift tax-free transfers of business interests to family members can be maximized using advanced valuation techniques

                    Transfers of real estate interests can be maximized by using fractional interest discounts

                       Qualifying below-market rate loans provide funds to family members with minimal estate, gift, and income tax consequences

                          Family limited partnerships shelter business and investment interests from estate tax

                             Corporate recapitalizations shift value to younger generation family members

                                 Qualified payments for education and healthcare of others are excluded from gift tax   

             $  $  $  $  $  $  $    $     $      $       $        $         $         $           $               $               $                  $                      $                                $



         Qualifying charitable remainder trusts (CRT) provide income during lifetime with assets passing to charity upon death

              Funding Private Foundations can accelerate charitable contribution deductions for tax years with significant taxable income
                    Planned giving to universities, hospitals, and other public charities can include life insurance and retirement plan assets

            Qualified IRA distributions can be used to satisfy charitable giving plans without itemized deduction phase-out 

      Operating Private Foundations can pursue specific philanthropic programs using family wealth 


Saving Income Tax Now

                                             Use pass-through entities  (S Corporations, limited liability companies & partnerships)  for flexibility 

Professional corporations (PC) and associations (PA) can eliminate state income tax for attorneys

                                                    Shift income to younger family members by employing them in family businesses

                                           Maximize tax deductible contributions for retirement through use of flexible arrangements

                                   Defer taxable income to lower rate tax years and accelerate tax deductions to higher rate tax years

                            Installment sale reporting of qualified assets will defer gains to future tax years

                    Qualified rental of principal residence for less than 15 days annually may generate tax-free income

             Businesses exporting goods to foreign countries should be using Domestic International Sales Corporations (IC-DISC) 

     Shift nexus from high tax states to lower tax jurisdictions for multi-state business operations