Gift and estate tax planning

We counsel clients on the following matters related to gift and estate tax planning:

• Annual gifting
• Establishment of gifting trusts, including Crummey Trusts
• Intentionally defective grantor trusts
• Qualified personal residence trusts
• Charitable trusts and foundations
• Intra-family loans
• Intra-family sales
• Real property transfers
• Discounts in valuation using fractional interests and family business entities