Thoughtful planning and careful implementation are essential to a successful estate plan that preserves wealth in the most tax-efficient manner and fulfills a family’s personal objectives.

This presentation will explore some estate planning techniques you should consider implementing today while they are still available and while the gift and generation-skipping transfer (“GST”) tax exemption amounts are at an all-time high. For example:

• Gifting vineyards or other valuable assets to existing or new family trusts.
• Topping off prior planning by making additional gifts to existing or new trusts.
• Selling assets to grantor trusts.
• Making intrafamily loans.
• Allocating increased GST tax exemption to existing family trusts that are not exempt from GST tax.
• Securing the use of younger family members’ lifetime exemptions with gifting to family trusts for siblings and future descendants.