Free Wealth Management Guide Financial Strategies For Selling A Farm Or Ranch | Page 2
Summary Schedule
TAX & ESTATE PLANNING ANALYSIS
Straight Sale
1031 Exchange &
Straight Sale
1031 Exchange,
CRT & Straight Sale
1031 Exchange, CRT,
ILIT & Straight Sale
$2,890,200
$1,980,486
$638,074
$638,074
19.27%
13.20%
7.14%
7.14%
$847,686
0
$561,366
$305,335
$305,335
$350,000
0
0
$350,000
$350,000
$350,000
$350,000
($135,000)
$847,686
$911,366
$1,005,335
$870,335
Cash on hand
$12,109,800
$8,019,514
$4,361,926
$4,361,926
Additional cash from reinvesting cash
flow in excess of $200,000 per year (22.8
years life expectancy, after 35% tax)
$12,531,488
$14,009,293
$16,190,002
$13,057,093
$8,779,588
$8,779,588
$8,779,588
0
$24,641,288
0
$30,808,395
0
$29,331,516
$5,000,000
$31,198,607
0
0
0
0
$5,000,000
$5,000,000
0
0
0
$5,000,000
0
$5,000,000
$24,641,288
($10,000,000)
$30,808,395
($10,000,000)
$29,331,516
($10,000,000)
$31,198,607
($10,000,000)
($5,000,000)
Taxable Estate
$14,641,288
$20,808,395
$19,331,516
$16,198,607
Estimated Estate Tax 35%
$5,124,451
$19,516,837
$7,282,938
$23,525,457
$6,766,030
$22,565,485
$5,669,512
$25,529,095
Total Tax Paid on Sale
Effective Tax Rate
Projected annual cash flow (before tax):
Cash Investment (7%)
1031 Investment (7%)
CRT Investment (7%)
Life Insurance Premium
Total Annual Cash Flow
Projected net estate to living heirs:
1031 Exchange Property Future Value
with 2.5% annual appreciation
ILIT Payout
Amount to charity upon second death:
CRT
Other donations
Estate Tax Analysis
Value of Estate
Exclusion - with Credit Shelter Trust
Exclusion - ILIT Proceeds
Net Estate left to heirs
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