Training Materials
Sales Ideas
Prospecting Tools
Consumer Materials
Technical Resources

Technical Resources

Estate Strategies

B Trust Funding: Credit Shelter Trusts and Life Insurance [PDF Document]
An Alternative to an ILIT: Life Insurance in a Partnership [PDF Document]
Avoiding the 3-Year Rule for Transfer of an Existing Life Insurance Policy [PDF Document]
Building a Flexible Irrevocable Life Insurance Trust [PDF Document]
Crummey Withdrawal Powers and the 5 X 5 Limit [PDF Document]
Crummey Withdrawal Right: The Question of Sufficient Trust Assets [PDF Document]
Crummey: Adequate Notice [PDF Document]
Crummey: What Interest Does the Power Holder Need? [PDF Document]
Estate Tax Provisions in EGTRAA (2001) [PDF Document]
GRAT and Sale to IDGTs [PDF Document]
Guidelines for Achieving the Desired Tax Benefits of FLPs [PDF Document]
How to Get a Policy Out of an Irrevocable Trust: ILIT Rescue [PDF Document]
Technical Guide: Generation Skipping Transfer Tax [PDF Document]
Technical Guide: Survivorship Standby Trust [PDF Document]
What Can I Do When the Life Insurance Policy Is Ready but the ILIT Is Not? [PDF Document]
What Is an Intentionally Defective Grantor Trust? [PDF Document]

Charitable Giving Strategies

Approaches to Making Charitable Gifts of Life Insurance [PDF Document]
Charitable Giving: Understanding the Percentage Limitations [PDF Document]
Executive Charitable Legacy Plan Using Life Insurance [PDF Document]
Frequent Questions about Life Insurance as a Charitable Giving Tool [PDF Document]
Giving a Policy with a Loan to a Charitable Organization [PDF Document]
What Is a Charitable Gift Annuity? [PDF Document]

Business Exit Strategies

Benefits of Establishing a Buy-Sell Arrangement [PDF Document]
Buy-Sell Agreements and Estate Planning Valuation: IRC § 2703 [PDF Document]
Buy-Sell Arrangements and Transfer-for-Value Issues [PDF Document]
Buy-Sell Arrangements: Partnerships, LLCs and the IRC § 754 Election [PDF Document]
Death Proceeds on EOLI Subject to Taxation [PDF Document]
How Attribution Rules Affect Stock Redemption Buy-Sell Arrangements [PDF Document]
Life Insurance & Corporate Alternative Minimum Tax (AMT) [PDF Document]
S Corporation ESOPs: Planning or Abuse? [PDF Document]
Tax Treatment of Stock Redemptions Incident to Divorce [PDF Document]
Technical Guide – S Corporations [PDF Document]