Because the federal estate tax is scheduled to be reinstated beginning in 2011 at a hefty 55 percent for individuals with assets exceeding $1,000,000, many people will have significant exposure to estate tax liability. The use of private annuities and self canceling installment notes in an intra-family exchange of assets are ways to reduce or even eliminate such liability, particularly for wealthy individuals whose health has deteriorated.
Firefox recommends the PDF Plugin for Mac OS X for viewing PDF documents in your browser.
We can also show you Legal Updates using the Google Viewer; however, you will need to be logged into Google Docs to view them.
Please choose one of the above to proceed!
LOADING PDF: If there are any problems, click here to download the file.