Feb. 11, 2003

Timing is Critical to Good Tax Planning Strategies

Focus Column - Tax Law - By Bruce Givner - There are many ways to reduce, defer and, in a few cases, even eliminate taxes. Estate taxes are the easiest; Congress has provided powerful tools on the face of the Internal Revenue Code. Grantor-retained annuity and uni-trusts in Section 2702(a)(2) are excellent devices to pass subchapter "S" stock and limited partnership interests to heirs.