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Library / Useful Articles
- Choice of Domicile: Ohio or Florida™
- Stretch IRA / Family IRA Trusts™
- Charitable Remainder Trusts
- Family Gift Trusts
- Family Limited Partnerships
- Private Foundations
- Company Plan Rollovers To IRAs
Estate Planning Library
The attorneys in our Estate and Business Planning Group write articles on a variety of topics pertaining to the planning techniques that we use and other matters of interest to our clients and allied professionals in the financial services and insurance planning fields. The purpose of the articles is to educate by explaining the techniques and when to use them. Our belief is that we have a duty to educate our clients and allied professionals on these sophisticated planning techniques so that they will understand and appreciate their benefits.
In this section of our website, we have included some of the more popular articles. Periodically, we add new articles and update existing ones.
Please feel to download those that are of interest to you. All that we ask is that the copyright information not be deleted.
If you have any questions while reviewing our articles, please feel free to contact us.
- Choice of Domicile: Ohio or Florida™
Domicile becomes important when one recognizes that there is currently no estate tax in Florida while Ohio levies estate taxes from 6% to 7%.
- Stretch IRA / Family IRA Trusts™
The IRA distribution rules offer major planning opportunities for IRA accounts. To take advantage of these opportunities we have developed a planning strategy we call the Family IRA Trust™
- Charitable Remainder Trusts
Most donations to charity start with a desire to be generous to a cause that you favor. A Charitable Remainder Trust permits you to be generous to charity and generous to yourself!
- Family Gift Trusts
As the amounts being transferred by gift have increased and the concern over long term asset protection planning has grown, we have developed new planning techniques to reflect these developments.
- Family Limited Partnerships
A family limited partnership is a limited partnership among family members that allows joint ownership of family-owned assets.
- Private Foundations
Your Foundation’s primary purpose is to provide funding for charitable activities. Your Foundation’s secondary purpose will be to create for you and your family members an organized giving structure.
- Company Plan Rollovers To IRAs
This memorandum explains our current thinking regarding whether and when clients should roll out of company sponsored retirement plans to an IRA.