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Click to see samples of six planning tools:

Charitable Remainder Trust
Comprehensive Plan
Employee Stock Ownership Program
Grantor Deemed Owner Trust
Qualified Plan Strategy
Super CLAT

Charitable Remainder
Trust


1
Thomas and Virginia contribute $2 million of highly appreciated marketable securities to a Charitable Remainder Trust.
2
For their contribution, the Smiths receive an income tax deduction of $562,880.
3
The Smiths receive an annual distribution of 7%, or $140,000 from the trust.
4
The Smiths establish an ILIT and instruct the trustee to purchase a $2.4 million policy on their lives. The Smiths have sufficient cash flow from the CRT to make annual gifts to the ILIT to fund the policy.
5
Upon the death of Thomas and Virginia, the remaining trust corpus passes to the Smith Foundation.
6
At the same time, proceeds from the $2.4 million insurance policy pass estate-tax free to Thomas and Virginia's heirs.

Legacy Resources, LLC is an Illinois Registered Investment Advisor