Historically low interest rates have made self-canceling installment notes (SCIN) an attractive estate-planning tool and a viable alternative to life insurance. Real property is one asset that, as we know, has declined in value during recent months and may be a prime candidate for an intra-family transfer. The asset can be given or sold at its seemingly depressed value allowing its post-transfer appreciation to escape gift and estate tax. If a client already has used his $1 million gift ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on WealthManagement.com, and Trusts & Estates plus iPad app.

Already registered? here.