Premium financed life insurance uses a bank loan to pay premiums on a large permanent policy (IUL or whole life) for estate liquidity. Here is how the collateral, interest, crediting spread, and rollout exit actually work, who it fits, and the red flags to watch for in a sales pitch.
A plain-English guide to inherited IRA rules in 2026. What killed the stretch IRA, how the SECURE Act 10-year rule works, which eligible designated beneficiaries still qualify (spouse, minor child, disabled, chronically ill, not-more-than-10-years-younger), the annual-RMD-within-10-years wrinkle, Roth vs traditional inherited IRA taxation, and the tax mistakes that cost heirs the most.
A practical 2026 guide to Income in Respect of a Decedent under IRC §691: why inherited IRAs, pensions, deferred comp, and accrued rent are taxed to the heir, why there is no step-up in basis, how the §691(c) estate tax deduction eases double taxation, and how to manage brackets.
A practical 2026 guide to the bypass trust, also called the credit shelter, B, or family trust. How it doubles a married couple's federal estate tax exemption, how it compares with portability and DSUE, the step-up-in-basis trade-off, exemption sunset context, and state estate taxes.
A practical 2026 guide to inherited Roth IRA distribution rules after the SECURE Act. Covers the 10-year rule for non-spouse beneficiaries, the three spousal options, eligible designated beneficiaries and the stretch exception, whether annual RMDs apply to Roth accounts, tax-free qualified withdrawals, the 5-year rule, and trusts as beneficiaries.
A practical guide to Delaware Statutory Trusts (DST) in a 1031 exchange: how a DST lets investors defer capital gains through a fractional passive property interest, what IRS Revenue Ruling 2004-86 and the seven deadly sins require, plus the trade-offs versus direct ownership and TIC structures.
A practical walkthrough of how a Charitable Remainder Trust works for US taxpayers: CRUT vs CRAT, deferring capital-gains tax on highly appreciated assets, the income stream to beneficiaries, the upfront partial charitable deduction, the 5%/50% payout and 10% remainder rules, how a CRT compares with a gift annuity and a donor-advised fund, and the mistakes to avoid.
A practical 2026 guide to the Deferred Sales Trust (DST) — how the IRC Section 453 installment-sale structure defers capital gains tax on a business or highly appreciated real estate, how it compares to a 1031 exchange, the liquidity and diversification upside, the IRS scrutiny you should weigh, real fee ranges, and who it actually fits.
A plain-English comparison of the donor-advised fund (DAF) versus the private foundation for structured philanthropy: control, cost, IRS charitable deduction limits by AGI, the 5% payout requirement, excise tax, Form 990-PF, privacy, appreciated-asset donations, estate-tax reduction, and when to combine both.
A Qualified Personal Residence Trust (QPRT) lets you transfer your home into an irrevocable trust for a term of years and gift the discounted remainder to your heirs, shrinking estate and gift tax. Here is how QPRTs work, term and mortality risk, §7520 rate sensitivity, and how they compare to a GRAT or an outright gift in 2026.
A plain-English guide to the Charitable Lead Trust (CLT): how it mirrors a CRT, the difference between grantor and non-grantor CLTs, CLAT vs CLUT, the upfront income tax deduction, estate and gift tax leverage on the remainder, why low Section 7520 rates make it work, and how it compares with a CRT and a donor-advised fund.
A complete guide to the dynasty trust and the generation-skipping transfer (GST) tax. Learn how a long-duration irrevocable trust works, how GST exemption allocation shields wealth, why South Dakota and Nevada dominate, plus the asset-protection benefits and the step-up basis tradeoff for ultra-high-net-worth families.
A plain-English guide to the Charitable Remainder Trust (CRT): how CRATs and CRUTs differ, why donating low-basis appreciated stock or real estate before a sale defers capital gains tax, the income tax charitable deduction, the 5%-50% payout rule, the 10% remainder rule, and how a CRT compares with a donor-advised fund.
Private Placement Life Insurance (PPLI) wraps hedge funds and alternative investments inside a variable universal life policy to deliver tax-deferred growth, an income-tax-free death benefit, and tax-free policy loans. This 2026 guide breaks down accredited investor and qualified purchaser rules, the investor control doctrine and IRC 817(h) diversification, high minimums and costs, liquidity trade-offs, and who it actually fits.