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Gassman crotty den
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Handout Materials
Presentation Slides
Free cpece webinars
Estate Planning Math: It's All in the Numbers


Cost Free
Presentation Length 1.0 hour

Recorded DateAugust 10, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

To best represent their clients, practitioners need to “run the numbers” on each client’s assets and planning alternatives. The webinar will help attendees better understand several planning techniques and the math behind why these techniques are beneficial for clients. The presenters will review techniques including installment sales to intentionally defective grantor trusts, self-canceling installment notes, GRATs, charitable remainder trusts, and other strategies. 

The webinar will include sample Excel spreadsheets and cover letters describing these techniques.

This webinar will address the following points:

  • The impact of grantor trust status on the size of a client’s estate

  • Running the numbers on SCINs and related planning techniques

  • Showing the impact of basic planning techniques, such as annual gifting, Crummey powers, and valuation discounts on the client’s estate plan

  • Projecting the potential estate tax savings by using GRATs, installment sales to intentionally defective grantor trusts, SCRATs and QPRTs

  • Comparing CRATs and CRUTs

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Gassman crotty den

Alan S. Gassman, J.D., LL.M., is a board-certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida and practices in trust and estate planning, tax, wealth preservation, and the representation of physicians and medical practices.

Mr. Gassman speaks at many tax conferences, national programs, and national and local webinars, including Bloomberg BNA Tax and Accounting, the Notre Dame Tax and Estate Planning Institute, and at many other conferences and webinars.

Gassman crotty den

Kenneth J. Crotty, J.D., LL.M. is a partner at the Clearwater, Florida law firm of Gassman, Crotty & Denicolo, P.A., where he practices in the areas of estate, tax, and trust planning, taxation, physician representation, and corporate and business law.
He is Board Certified in Tax Law.  Mr. Crotty has co-authored several handbooks that have been published in BNA Tax & Accounting, Estate Planning magazine, and Steve Leimberg’s Estate Planning and Asset Protection Planning Newsletters. He, Alan Gassman, and Christopher Denicolo are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012.

About Our Presenter

Gassman crotty den

Our firm was formed in 1987 with one lawyer and a shared secretary and receptionist to provide representation to professionals, business owners and retirees in their estate and related tax and personal planning, business and corporate needs.

Since then we have grown to 6 lawyers and over 20 staff, which we have found over the past two decades to be the best size for us. We are very proud of our team, our systems, and our dedication to providing the best and most appropriate legal services for all clients, whether big or small. Our lawyers meet together almost every morning to discuss and work together on cases, strategies and practice improvement projects in order to work the most efficiently and effectively for our clients. We like what we do and enjoy working together.