Insight on Estate Planning - Year End 2012


In This Issue:

- The spousal lifetime access trust: A safety net in uncertain times

- Be prepared for a triggering event: If you own interests in a closely held business, consider a buy-sell agreement

- Is your IRA safe from creditors?

- Estate Planning Pitfall: You’re unsure whether you need to file a 2012 gift tax return

- Excerpt from The Spousal lifetime access trust:

If you’re married and looking for a last minute strategy to take advantage of the $5.12 million federal gift and estate tax exemption, consider a spousal lifetime access trust (SLAT). Uncertainty about the future of the federal estate tax regime makes setting up a SLAT in 2012 particularly useful. But regardless of what happens to the exemption, the SLAT can continue to be a valuable tool for removing significant wealth from your estate while providing a safety net in the event your financial circumstances change.

Please see full newsletter below for more information.

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