Advisors and their clients are working with clients to establish and fund trusts to make use of some or all of the temporary $5,000,000 lifetime gifting exclusion, taking into consideration that anything over $1,000,000 makes use of an allowance that may never be available again. Such trusts can benefit the grantor’s spouse and descendants, and provide very strong creditor protection, responsible family and fiduciary structure, and protection in the event of divorce or financial reversal of the Grantor. Most of these trusts are being formed in the client’s home state, without the need to use “asset protection jurisdictions” or specialty provisions that apply therein. This new practical webinar from BNA, Dynasty Trusts in Your Home State: Design, Draft, and Implement Irrevocable Trusts to Receive Large Gifts in 2011 and 2012, presented by Alan S. Gassman, Kenneth J. Crotty and Christopher J. Denicolo, provides advisors with the latest techniques and opportunities, new practical ideas, and very useful client explanation charts, sample clauses, and checklists. In 90 minutes, Gassman, Crotty and Denicolo will cover:
Alan S. Gassman, Kenneth J. Crotty, Christopher J. Denicolo
Alan S. Gassman, J.D., LL.M. practices law in Clearwater, Florida. Each year he published numerous articles in publications such as BNA Tax & Accounting, Estate Planning, Trusts and Estates, The Journal of Asset Protection, and Steve Leimberg’s Asset Protection Planning Newsletters. Mr. Gassman is a fellow of the American Bar Foundation, a member of the Executive Council of the Tax Section of the Florida Bar, and has been quoted on many occasions in publications such as The Wall Street Journal, Forbes Magazine, Medical Economics, Modern Healthcare, and Florida Trend magazine. He is an author, along Kenneth Crotty and Christopher Denicolo, of the BNA Tax & Accounting book Estate Tax Planning in 2011 and 2012. He is the senior partner at Gassman Law Associates, P.A. in Clearwater, Florida, which he founded in 1987.
Kenneth J. Crotty, J.D., LL.M., is a partner at the Clearwater, Florida law firm of Gassman Law Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law. Mr. Crotty has co-authored several handbooks that have been published in BNA Tax & Accounting, Estate Planning, Steve Leimberg’s Estate Planning and Asset Protection Planning Newsletters and Estate Planning magazine. He, Alan Gassman and Christopher Denicolo are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012.
Christopher J. Denicolo, J.D., LL.M. is a partner at the Clearwater, Florida law firm of Gassman Law Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law. He is the author of several noted articles in The Florida Bar Journal, BNA Tax & Accounting, Estate Planning Magazine and Leimberg Information Services, Inc. He, Alan Gassman and Kenneth Crotty are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012.