Signature Tax Event 2022 Deck FINAL | Page 50

Estate and Gifting Strategies

• Help kids or grandkids with education :

Contribute to a 529 plan – Shelter up to 5 years in gifts Pay tuition directly to the school

• Spousal Lifetime Access Trust ( SLAT )

• Intentionally Defective Grantor Trust ( IDGT )

• Grantor Retained Annuity Trust ( GRAT )