Elyse G. Kirschner and Carlyn S. McCaffrey
The grantor-retained annuity trust (GRAT) is one of the best techniques currently available for transferring company stock or other investable assets to family members with little or no estate or gift tax cost. However, legislative changes proposed by the Obama administration would have an adverse impact on this. Learn about the GRAT technique before the tax rules change.
Joshua Husbands
The celebrated philanthropy of Warren Buffet has prompted much interest in contributing to charities. In this article series, learn about setting up a charitable foundation, donating company stock, and navigating the related issues of taxation and securities law. Part 1 emphasizes private foundations, direct stock gifts to charities and donor-advised funds, and the issues involved in transferring stock options or restricted stock.
Christopher Cline
The charitable remainder trust (CRT) is a mainstay of estate planning. Although designed for charitable giving, CRTs can play a role in financial planning for your stock grants.
Christopher Cline and Joshua Husbands
Restrictions can apply when you are funding a CRT with your company stock. These considerations dictate whether your strategy makes sense or is even possible.
Christopher Cline and Joshua Husbands
In this article we discuss the use of CRTs to diversify your company stock holdings, without immediate income tax liability, while you support an institution or cause you believe in.
Joshua Husbands
The celebrated philanthropy of Warren Buffet has prompted much interest in contributing to charities. In Part 2 of this article series, learn about the taxation and securities law associated with donations of company stock to charities and private foundations.
Susan Daley
After you die, taxes may be owed on the value of your property. One pillar of estate planning is to transfer assets that are likely to appreciate in value, such as stock options, out of your control long before you die.
Elyse G. Kirschner and Carlyn S. McCaffrey
You can take advantage of the current gift, estate, and generation-skipping transfer tax regimes. Transfer tax-free large holdings of company stock out of your estate by using gifts and trusts.
Carol Cantrell
Tax planning for retirees can be more challenging that it was during their working years. You need to constantly monitor any options and company stock holdings as part of your overall portfolio. Part 3 looks at special issues that can arise after you retire, including Social Security; coordinating with required minimum distributions for IRAs and your 401(k); moving to another state; and the gifting of stock.
Lewis Schiff
Investment Advisor
Low stock prices and low IRS 7520 interest rates present opportunities for reducing gift and estate taxes while transferring assets, including company stock, to heirs.
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You should read the terms of your stock plan and grant agreement. If the plan allows transfer upon death to beneficiaries, you should obtain the...
Unvested options are not taxed or included in your estate. The value of any vested but unexercised stock options would be...
There is a choice. On the date of death, shares of publicly traded companies are generally...
It's similar to the tax treatment for any gifts of stock. You may make annual gifts to any number of recipient up to the specified annual amount without any tax impact. Financial advisors often tell clients with substantial stock holding to consider making...
Most stock plans do not permit this for stock options or restricted stock during your life (i.e. transferable only at death), or they allow it only...
When you are the trustee of a grantor-retained annuity trust (GRAT), and the beneficiary during the annuity payment period, the securities law prohibition on insider trading...
Most stock plans do not permit this for restricted stock or stock options. Lenders would also not accept restricted stock as collateral because...
Your estate-planning opportunities are more effective with company stock than with options. As a general rule, the contribution of the stock options themselves to a CRT is rather...
Some experts take the position that an AMT credit transfer, at least in a community property state...
Be very careful, as IRS actions and new rules have essentially shut down the use of these techniques. Before recent developments, some tax planners advised...
Using a blind trust goes beyond the protections of Rule 10b5-1 plans, yet has more restrictions. These are irrevocable grantor trusts with...
The final rules for ISOs that the IRS issued on August 2, 2004, permit...
Assuming your stock plan allows this and it did not allow you to name a beneficiary, transferring unexercised vested options to a living trust would...
It begins to run on the day after your death, which is when your employment is officially terminated...
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The Use Of GRATs With Company Stock To Reduce Taxes: Hurry Before The Rules Change 
