Professional Documents
Culture Documents
EstatePlanning By
SokH.CordellSr.ManagingDirector
TransferringProperty
TheProbateProcess
Avoidprocessby establishingaTRUST
Expensiveand timeconsuming
Settleestateand distributeassets
Withorwithouta will:Probate
$1,000,000duringlife $1,000,000atdeathtoindexupwards
UnlimitedCharitableDeduction UnlimitedMaritalDeduction
IncomeTaxAdvantages EstateTaxAdvantages
Establishacharitabletrust
Highlyinefficient Taxedonseconddeath
Wastedunifiedtaxcredit
[It]couldhavebeenthe endofourcompany.
HospitalityOwner
DisinheritUncleSam
EstateTaxesin2013
ESTATEVALUE AMOUNTOFTAX RATEONEXCESS
37 % 39 41 43 45 49 53
CaseStudy:AllToMySpouse
UsingUnlimitedMaritalDeductionAndUnifiedTaxCredit
John $1.5Million ViaUnlimited MaritalDeduction JanesNewEstate Value:$3M TentativeEstateTax $1,275,800 NetEstateTaxDue $930,000
ForIllustrativepurposesonly.Individualresultswillvary.
Jane $1.5Million
UnifiedTaxCredit $345,800
CaseStudy:AllToMySpouse
UsingUnifiedCreditTrustandMaritalTrust
John $1.5Million UnifiedCreditTrust $1,000,000
Noestatetaxdue
UseofUnifiedCredit $345,800
ForIllustrativepurposesonly.Individualresultswillvary.
IrrevocableLifeInsuranceTrust Liquidityandtaxreduction
CaseStudy:AllToMySpouse
IrrevocableLifeInsuranceTrust
John $1.5Million Jane $1.5Million JohnandJane GiftofPremium
UnifiedCreditTrust $1,000,000
Noestatetaxdue
MaritalTrust $500,000
Noestatetaxduenow
ToILITforLife InsurancePurchase
InsurancePolicy
LiquidityforTaxes
Cashduewithinninemonthsofdeath
ComparingSolutions
UnlimitedMaritalDeductionOnly
$930,000
UnifiedTaxandMaritalTrusts
$2,500
$435,000
ILIT
Totalestimatedpremiumfor$500,000SecondTo Diepolicyfor50yearoldcoupleingoodhealth.
ForIllustrativepurposesonly.Premiumswillvary.
EstatePlanning:WhyCHCapitalPartnersLLC? Thoughtfulplanning. Thesuccessfultransferofwealthtothenextgeneration dependsonthoughtfulplanningandpainstakingimplementationand administrationofyourplan. Fullbreadthofservices. AtCHCapitalPartners,wewillworkwithyoutodevelop acomprehensiveestateplan. Depthofexperience. CHCapitalPartnershashelpedthousandsofourclients developcomprehensiveestateplansthatprovidepeaceofmind. Teamwork.Becauseweprovideforyourdaytodayfinancialneeds,wehave accesstoresourcesandmuchofthefinancialinformationthatwillbeneededin thedevelopmentofyourplan.
EstatePlanning Weareexperiencedindealingwithallaspectsofestateplanningand willworkinconjunctionwithyourattorneytoguideyouthroughthe processtoensurethatyourplantakesintoconsiderationwhatis importanttoyou. Wecan: Workwithyoutouncoverallaspectsthatshouldbeconsideredinplanning yourestate. Recommendhowtrustscanbeusedtoaccomplishyourgoals. Employstrategiestomaximizeyourestateandminimizeestatetaxes. Seethatyourestateplanincludesdirectionsonfulfillingyourgoalsforyour familyandheirs,orforcharitablegiving. Assistyouindetermininganexecutororpersonalrepresentative.
EstatePlanningConsiderations Whendevelopinganestateplanforyou,wewillaskyoutocarefully considerseveralquestionsbeforebeginningtheprocess. Wewilldiscussthefollowing: Whoshouldinherityourassets? Wewillguideyouthroughthemaritalrightsissuesforyourstate Shouldyourchildrenshareequallyinyourestate? Doyouwishtoincludegrandchildrenorotherbeneficiaries? Wouldyouliketoleaveassetstocharity? Whenandhowshouldtheyinherittheassets?
Allestateplanningservicesareprovidedwiththeparticipationofyourpersonalattorney,whoshouldreviewallsuchmaterials.CHCapitalPartnersLLCdoesnotpreparewillsortrustdocuments.
InsuranceServices Ourrangeofinsurancesolutionsincludes: Lifeinsurance:wholelife,universallife,variablelife,termandsecondtodie policies Propertyandcasualtyinsurance Grouphealthinsuranceandbenefits Disabilityincomeinsuranceforbothindividualsandgroups Longtermcare Nonqualifiedretirementplanning Businesssuccessionplanning Enhancedexecutivecompensation
TrustServices Wewillworkcloselywithyouandothermembersofyourteamto designtruststohelpmeetyourspecificobjectives. Solutionsinclude: Offshoretrusts Revocablelivingtrusts Fullservicerealestate Irrevocabletrusts investment Dynastytrusts managementservices,including Testamentarytrusts timberlandandnaturalresource Generationskippingtrusts management Irrevocablelifeinsurancetrusts Charitabletrusts (ILITs) LLCorFLP
CharitableServices Wecanhelpyoustructurephilanthropicsolutionstomeetyourcharitableneeds andtoalignwithyouroverallfinancialplan. Solutionsinclude: IndividualandFamilyConsulting Wealthstewardshipissues, practices&plans NotforProfitConsulting Spendingpolicies Investmentobjectivesetting Assetallocation Grantmakingpolicies