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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

Grantor Deemed Owner Trust


1
Thomas contributes $1 million of assets to a Family Limited Partnership.
2
Thomas receives General Partnership and Limited Partnership units in return for this contribution.
3
Thomas makes a gift of Limited Partnership units to the Grantor Deemed Owner Trust to give the trust viability to enter into future transactions.
4
Thomas sells the Grantor Deemed Owner Trust the remaining Limited Partnership units.
5
The trust purchases the remaining Limited Partnership units by providing Thomas with an interest-only note for the purchase price. The interest on the installment sale provides Thomas continued current income.
6
The Trustee of the GDOT purchases a second-to-die insurance policy on Thomas and his wife.
7
The trust pays for the insurance policy with excess funds generated by the Limited Partnership.
8
The corpus of the GDOT, including the life insurance policy or death benefits, pass to the children per terms of the trust.

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