OVERVIEW OF PLANNING TECHNIQUES

Basic Estate Planning

- Will
- Living Trust
- Powers of Attorney
- Lifetime Gifts

Basic Federal Estate and Gift Tax Principles
(Credit Shelter "By-Pass" Trust/Marital "QTIP" Trust)

Generation Skipping Transfer ("GST") Tax

Charitable Giving

- Charitable Gifts
- Public Charities and Private Foundations
- Charitable Trusts

Family Limited Partnership ("FLP")

Life Insurance and Irrevocable Life Insurance Trust ("ILIT")

Sophisticated Estate Planning Techniques

- Grantor Retained Annuity Trust ("GRAT")
- Sale to Income Defective Grantor Trust ("Freeze")
- Qualified Personal Residence Trust ("QPRT")
- Self Canceling Installment Note ("SCIN")
- Private Annuity

Business Planning (Choice of Entity)

Estate Planning for Retirement Benefits

Florida Intangible Tax Planning

International Tax Planning

- Foreign Investment in United States Real Estate
- U.S. Estate Taxation of Foreign Owned Property
- U.S. Income Taxation of Foreign Investment

Asset Protection

Real Estate Like Kind Exchange ("1031")