Advanced Estate Planning

Advanced Estate Planning


Advanced Estate Planning Techniques for Complex Estates

While a basic Estate Plan will benefit anyone, some clients with larger or more complex estates can benefit from Advanced Estate Planning techniques in order to manage their current assets & minimize estate taxation on death.


List of advanced estate planning techniques

  • Grantor Retained Annuity Trust (GRAT)

  • Qualified Personal Residence Trust (QPRT)

  • Irrevocable Life Insurance Trust (ILIT)

  • Irrevocable Trusts

  • Charitable Remainder Uni Trust (CRUT)

  • Charitable Remainder Annuity Trust (CRAT)

  • Charitable Lead Annuity Trust (CLAT)

  • 501(c)(3)s/509(a)(1)s

  • Donor-Advised Foundations

  • Beneficiary Defective Inheritor's Trust (BDIT)

  • Grantor Deemed Owned Trust (GDOT)

  • Transmutation Agreements

  • Self-Cancelling Installment Note (SCIN)

  • Split Dollar Agreements

  • Special Needs Trust (SNT)

Charitable Trists

Many of our clients have charitable goals. We can explore a diverse array of techniques tailored specifically to achieve those goals, while doing so in as tax-favored a manner as possible. Such techniques include, but are not limited to:

  • Charitable remainder trusts (CRT; CRUT) – inter vivos or testamentary

  • Charitable lead trusts (CLT; CLAT) – inter vivos or testamentary (TCLAT or Super TCLAT)

  • Gifts of artwork and other tangible personal property

  • Donor advised funds

We also have a unique planning strategy for business owners through the use of identified intellectual property, separately owned by your own intellectual property company (the IP-LLC) and licensed to your widget business. The IP-LLC is in partnership with a Donor advised fund. The implications of such a strategy are boundless. For further information, see our Intellectual Property practice area.

501(c)(3) Law

Many of our clients wish to commit their time and expertise to helping the community or championing a cause for which they are impassioned. A tax-exempt organization is the best solution for such. Whether you wish to provide grants or scholarships, gifts to numerous local charities, or help a challenge subsection of the society, there are solutions available.

We can assist you in forming your own Private Foundation, often with the goal of multi-generational philanthropy, a Private Operating Foundation with the deductibility of a public charity, or a public charity itself which will receive donations from members of the public who share your vision and goals. We have experience forming, advising, and dissolving nonprofit organizations, and can assist you in the process of obtaining both Federal and State tax exempt status.

We are experiencing a change in the values of society, with a rise of responsibility not just to the profit motive but also for the care and welfare of employees, suppliers, the community and the environment. This has given birth to the for-profit/nonprofit hybrid, championing the cause of social enterprise. A well-formed hybrids can take advantage of both private and tax exempt capital injection, with varying levels of transparency and accountability to suit your goals.


These are some of the services provided through the Bethel Law Corporation. Contact us  or call us at 909-307-6282 for further details or clarification on any of the items listed above or to set an appointment for a free consultation.