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Intermediate Estate Planning

Generally, intermediate estate planning would apply if your estate is reasonably expected to be subject to estate taxes. Intermediate estate planning focuses on transferring assets or reducing the value of assets that would otherwise be included in your estate to minimize your estate tax liability. The tools and techniques used in intermediate estate planning involve all of the elements of basic estate planning, along with the coordination of other more sophisticated tools. Some of these include:

  • Coordination of the marital deduction and unified credit
  • Coordination of testamentary and non-testamentary distribution of assets, such as beneficiary designations and joint accounts
  • Gifting plans and lifetime transfers
  • Using testamentary and irrevocable trusts

Documents prepared in this area might include the basic documents with special provisions that create a Bypass Trust or Credit Shelter Trust, an Irrevocable Life Insurance Trust, and others from the Basic and Complex planning areas.


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