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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

Super CLAT



1
Thomas contributes $1,643,388 in cash or high basis assets to establish a Family Limited Partnership.
2
Thomas receives General Partnership and Limited Partnership units in exchange. The value of the Limited Partnership units are discounted in value to reflect a lack of control and lack of marketability.
3
Thomas contributes the Limited Partnership units to a Super CLAT.
4
Since the Super CLAT is established as a Grantor Trust, Thomas receives an income tax deduction of $1,119,666 for the portion of the assets that are estimated to pass to the Family Foundation.
5
The Super CLAT pays an annuity of $136,664 (12%) to the Family Foundation for a period of 10 years.
6
As General Partner of the Family Limited Partnership, Thomas purchases a Variable Life Insurance policy on his life, paying the premiums with excess interest earned from tax-free municipal bonds.
7
After the term of the Super CLAT expires, the Limited Partnership units in the trust which include the insurance policy pass to Thomas' heirs.

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