"The Estate Planner" – September/October 2013

Shumaker, Loop & Kendrick, LLP
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In this issue:

- The GRAT: A limited time offer?

- International relations: Estate planning for noncitizens

- Avoid probate to keep your estate private

- Estate Planning Red Flag – You Don’t Have The Right Succession Plan For Your Family Business

- Excerpt from: The GRAT: A limited time offer?

The grantor retained annuity trust (GRAT) has long been a popular tool for transferring wealth while minimizing or even eliminating gift and estate taxes. GRATs are particularly effective when interest rates are low, as they are now.

Please see full publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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