Using Leveraged and Freeze Gift TechniquesPDF
NC Bar Center
8000 Weston Parkway
Cary, NC 27513
Jessica Mering Hardin presented "Using Leveraged and Freeze Gift Techniques" at the NCBA's 2016 Advanced Estate Planning Survey Course. Her presentation reviewed the various leveraged (QPRTs, GRATs/GRITs, using FLPs) and freeze techniques (sales to IDGTs and private annuities) used in gift tax planning, including a discussion of the relative advantages and disadvantages of each. She also explained when certain strategies are more attractive based on interest rates and how to evaluate the strategies to determine which best accomplishes the client's objective.