Revocable trusts can range from simple trusts or disclaimer trusts, to more complex trusts that incorporate tax planning strategies, such as A-B trusts or trusts that split into multiple sub-trusts for tax planning upon the death of the first spouse to die. By using a type of revocable trust called an A-B trust, or an A-B-C trust, large estates can reduce or avoid estate taxes. In 2014, the estate and gift tax exemption amount is $5,340,000, which includes portability of the estate tax exemption between spouses. A properly drafted revocable trust can utilize the estate tax exemption, the bypass trust and/or credit trust, and portability to reduce or entirely eliminate estate tax liability. Trusts can also be used to facilitate gifts to beneficiaries or charities, or to create a continuing legacy by the establishment of continuing trusts for beneficiaries.
Agenda
Creation of Subtrusts on the Death of the First Spouse Continuing Trusts for Remainder Beneficiaries Transfer of Assets
Faculty
Mara M. Erlach
Greene Radovsky Maloney Share & Hennigh LLP
Mara M. Erlach, Esq.
- Senior counsel at Greene Radovsky Maloney Share & Hennigh LLP, in San Francisco
- Practices exclusively in the field of estate planning and trust administration
- Conducts regular seminars and presentations on estate planning topics
- Author of several publications related to estate planning law
- Member of the California State Bar, San Francisco Bar Association (Trusts and Estates Section) and the San Francisco Estate Planning Council
- J.D. degree, UC Davis School of Law, 2002
- Can be contacted at 415-248-1520, 415-981-1400 or [email protected]
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