Oftentimes it is possible to take a combination of planning techniques or general rules and put them together in appropriate combination to yield a positive result for clients.

Adding acronyms, technical analysis, and client-friendly charts and explanations can make the technique more easily understandable and usable by all concerned.

This 60-minute presentation will explain the JEST Joint Trust that can allow for a fully-funded Credit Shelter Trust using most or all of the joint trust assets, a step-up in income tax basis of all trust assets upon the first death, and creditor protection advantages that do not exist in many estate plans.

The SCGRAT can allow an individual with a less-than-average life expectancy to sell assets in exchange for a self-canceling installment note without having a significant gift tax risk.

The TEA POT Trust allows for the most efficient use of IRA and pension plan proceeds that must be paid out during the 11th calendar year after the death of a plan participant in many circumstances where there are two or more beneficiaries that may have different needs and be in different tax brackets.

Learning Objectives:

• Recognize the Joint Exempt Step-up Trust and how it works.


• Identify risks and rewards of using the Joint Exempt Step-up Trust.


• Determine why the Joint Exempt Step-up Trust can be superior to a community property joint trust.


• List the risks of using a self-cancelling installment note for an unhealthy individual.


• Recognize how the SCGRAT avoids the risk.


• Determine how to save income taxes on IRA distributions while equalizing overall family post-tax results.


• And more!