Grantor Trust Answer Book

Grantor Trust Answer Book

Grantor trusts are everywhere in estate planning, from their use in the most simple revocable trust of a person looking to avoid probate and not concerned with income tax or transfer tax planning issues, to their use by the most sophisticated business or property owner, looking for a way to avoid crushing transfer taxes. This book is intended to be a resource for a broad range of professionals, including attorneys, CPAs, financial planners and fiduciaries that practice in the areas of tax and estate planning, administration and fiduciary management, as well as for the grantors and beneficiaries of the trusts they have created—or that have been created for them.

While the grantor trust tax rules have been around for a long time in the Internal Revenue Code, they deserve a fresh look, as changing tax rates and recently developed estate planning techniques and opportunities place these rules in an entirely different context than the context they were originally enacted to address. Originally enacted as somewhat of a “punitive” measure to discourage aggressive tax planning, the grantor trust rules have evolved into offering an opportunity to encourage advantageous income tax and estate planning.

This book addresses each of the sections of the Internal Revenue Code that involve grantor trust issues and explains how and why the grantor trust rules work, and provides a practical guide to understanding and working with these rules. It also discusses the leading special tax and estate planning techniques that have grantor trusts at their core, namely Grantor Retained Interest Trusts (GRATs, GRUTs and GRITs), Personal Residence Trusts and QPRTs, and Intentionally Defective Grantor Trusts.

If there is a “theme” to this book—it is a recommendation that clients should not be reluctant to embrace planning, and that all advisors, including attorneys, accountants, fiduciaries and financial planners should not be timid in recommending to their clients the planning opportunities and techniques that best suit their needs. Nothing contained in this book is designed to suggest anything “outside the lines” of appropriate tax planning. Instead, the message of the book is that there is so much that can be done “inside the lines” of appropriate tax planning that clients and their advisors can achieve mutually rewarding results if they remain open to the planning opportunities the grantor trust rules offer.

There is also a note of caution to raise. There is substantial discussion to the effect that tax laws may be changing. Planners should act quickly on behalf of their clients to address planning before any new provisions may be enacted. Changing tax laws are typically formed from political compromise. It is suggested that what we know now and can be addressed now will be grandfathered if done now, and should be insulated from future. Learn More.

The Ultimate Estate Planner

Even following the SECURE Act, the standalone IRA Inheritance Trust® is still a fantastic strategy to help your clients reduce income tax liability to their beneficiaries and better protect their retirement assets they wish to pass down. Whether you’re an estate planning attorney, CPA, financial advisor or life insurance agent, it’s important that you stay on top of the tax and law changes to be able to provide the best possible planning for your clients. Learn more about The Ultimate Estate Planner here.


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The Top 40 Tax Planning Opportunities For 2023

Do you often wonder whether your practice is as cutting edge as it should be? Are your clients constantly asking you for creative planning ideas? If so, then be sure to get your own copy of this important new book by Bob Keebler that planning professionals across the country are talking about. For more information and to purchase the e-book please click here.

Laminated Charts

Keebler & Associates, LLP has designed a wide variety of charts to help you help your clients. Your purchase of any of the charts include an immediate download of the PDF file of the chart, plus a laminated, full-color print of the chart.  Custom designed charts are also available at an additional cost. For more information on these materials, please click here.

Code Section 199A - the Qualified Business Income Deduction E-Book

One of the most important and potentially valuable provisions of the Tax Cuts and Jobs Act (TCJA) is the Code Section 199A 20% deduction for the qualified business income (QBI) of non-corporate taxpayers. You may think you understand this highly complex material, but until you’ve read this material and listened to Bob’s discussion of it, you haven’t mastered it – as you will have when you’ve finished!

For more information and to purchase the e-book please click here.

Phil Kavesh’s IRA Inheritance Trust® Legal Document Form & Training Package

Estate planning attorney, Philip Kavesh, developed the IRA Inheritance Trust®, which became one of the biggest breakthroughs in estate planning in the past few years.  This trust strategy, which effectively is described as a Living Trust for an IRASM”, is a standalone trust instrument for IRAs, 401(k)’s and other retirement assets.  It was not only created to provide better estate planning options for retirement assets, but with the assistance of Keebler & Associates, LLP, was approved by the Internal Revenue Service in Private Letter Ruling 200537044 back in 2005.

For more information click here

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IRA Trust Calculator

The Stand-Alone Inherited IRA Trust Calculator, created by Robert S. Keebler, CPA/PFS, MST, provides tables, charts and graphs and also a report that can be customized with your firm’s name along with your client’s specific situation. You will be able to provide reports in a highly customized, multi-color format.

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