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By Ward J. Wilsey, JD, LLM,[object Object],3655 Nobel Dr. Suite 345,[object Object],San Diego, CA 92122,[object Object],(858) 764-2672,[object Object],Please send an email to wardwilsey@wilseylaw.com,[object Object],if you’d like a copy of these slides,[object Object],The Wilsey Law Firm www.wilseylaw.com,[object Object],Annual Gifting,[object Object]
Gift Taxes,[object Object],You are required to pay a 45% tax on transfers you make to other people for less than full and adequate consideration during your lifetime,[object Object],Unless an Exclusion applies,[object Object],Annual Exclusion,[object Object],Lifetime Gift Tax Exclusion,[object Object]
Annual Exclusion,[object Object],You can give up to $13,000 to a many different people as you’d like,[object Object],We generally do this in the context of gifting to children and grandchildren,[object Object],Spouses can each gift up to $13,000 to each of their children and grandchildren,[object Object]
Lifetime Gift Tax Exclusion,[object Object],You can gift up to $1,000,000 during your lifetime,[object Object],Cumulatively, not to as many different people as you’d like,[object Object],Reduces your estate tax exemption,[object Object],Gifts above the $13,000 to any one person figure eat into the this $1,000,000 Lifetime Gift Tax Exclusion,[object Object]
Estate Tax Exemption,[object Object],$3,500,000 at death,[object Object],Reduced by any lifetime gifting not covered by the annual exclusion,[object Object],Each spouses receives this exemption,[object Object],Unless they fail to use an A-B Trust (Bypass Trust),[object Object]
Review,[object Object],You can gift up to $13,000 to as many different people as you’d like under the Annual Gift Tax Exclusion,[object Object],If you gift more than $13,000 to any on person, or if they don’t have immediate use of that gift, you’ll start to use your $1,000,000 Lifetime Gift Tax Exclusion,[object Object],Any use of your $1,000,000 Lifetime Gift Tax Exclusion will reduce your $3,500,000 Estate Tax Exemption,[object Object]
Methods of Gifting,[object Object],Outright,[object Object],529 Plans,[object Object],You can gift up to 5 years worth up front,[object Object],UGMA or UTMA,[object Object],Irrevocable Trust,[object Object]
Advantages of Gifts to a Trust,[object Object],Control,[object Object],Leverage,[object Object],Asset Protection,[object Object]
Gifts to a Trust,[object Object],Gifts to a Trust generally do not qualify for the annual exclusion,[object Object],Meaning the client must instead use part of their $1,000,000 Lifetime Exclusion,[object Object],Gifts only qualify for the annual exclusion if the “donee” has the unfettered right to use the gift,[object Object],Solution is to use a “Crummey Trust”,[object Object]
Crummey Trust,[object Object],Irrevocable Trust,[object Object],Gifts are made on behalf of Trust beneficiaries,[object Object],Trustees must have the right to withdraw the contributions for a set period of time,[object Object],30 to 45 days is safe,[object Object],At the end of the time period, the assets are owned by the trust,[object Object],Because the beneficiary has the right to withdraw the assets, it is a present gift,[object Object]
Crummey Notices,[object Object],Very misunderstood,[object Object],Crummey Notices provide EVIDENCE that the trust beneficiaries:,[object Object],Knew a gift was being made on their behalf; and,[object Object],Knew they had the right to withdraw the gift,[object Object],The lack of a Crummey Notice does not mean:,[object Object],The trust assets are in the clients estate,[object Object],The client loses any chance of having the gift qualify for the annual exclusion,[object Object]
Correcting Failure to Obtain a Crummey Notice,[object Object],RECAP,[object Object],All that is required for gifts to a trust to qualify for an annual exclusion is that the beneficiary must:,[object Object],Know a gift was being made on their behalf; and,[object Object],Know they had the right to withdraw the gift,[object Object],Ways to provide evidence that this is the case:,[object Object],Crummey Letters,[object Object],Emails,[object Object],A signed Affidavit by the beneficiary, even if signed years after the fact,[object Object],Smoke signals,[object Object],Whatever,[object Object]
RECAP,[object Object],Crummey Notices are best, but anything that provides conclusive evidence of the gift is sufficient,[object Object]
Self-Trusteed Gifting Trust,[object Object],According to case law, when you gift assets to a trust and serve as trustee,[object Object],The retention of the ability to make unfettered, discretionary distributions will make those assets includible in your estate,[object Object],Distributions limited by an “ascertainable standard”, meaning for Health, Education, Maintenance and Support, will make those assets not includible in your estate,[object Object]
Self-Trusteed Gifting Trust,[object Object],So, according to case law, you can serve as the trustee of your own Irrevocable Gifting Trust as long as you limit your ability to make distributions to the Health, Education, Maintenance, and Support of your Beneficiaries,[object Object],I have some concerns about this,[object Object],Should not be used in many cases,[object Object],Alternative is to pick independent trustee and allow grantor the right to remove and replace the trustee,[object Object]
Zero Estate Tax Plan,[object Object],Computation of Estate Taxes on $5,000,000 estate,[object Object],$5,000,000,[object Object],Less $3,500,000 Estate Tax Exemption,[object Object],Equals $1,500,000 taxable estate,[object Object],Multiply by 45% Estate Tax,[object Object],IRS gets $675,000 (Estate Tax),[object Object],Beneficiaries get $4,325,000 (Remainder),[object Object]
Zero Estate Tax Plan,[object Object],If you give taxable estate to charity, then there is no estate tax,[object Object],Computation of Estate Tax,[object Object],$5,000,000,[object Object],Less $3,500,000 Estate Tax Exemption,[object Object],Equals $1,500,000 taxable estate,[object Object],Taxable Estate to Charity,[object Object],IRS gets $0 (Estate Tax),[object Object],Beneficiaries get $3,500,000 (Remainder),[object Object],They got $4,325,000 before,[object Object],They lose out on $825,000,[object Object]
Zero Estate Tax,[object Object],But you’ve got this Irrevocable Trust,[object Object],If the Irrevocable Trust invests in part in a life insurance policy with at least a $825,000 death benefit, the Beneficiaries get just as much as they would have had you done nothing,[object Object],But the IRS gets nothing,[object Object]

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